Judges: RICHARD P. IEYOUB
Filed Date: 8/27/1998
Status: Precedential
Modified Date: 7/5/2016
Dear Ms. Morris:
You have requested an Attorney General's opinion on the subject of the authority of fire protection districts to call elections on the question of the imposition of ad valorem taxes.
As your letter notes, La. Const. Art.
Since a number of fire protection districts have submitted requests to conduct elections wherein the proposition seeks to levy taxes in excess of ten mills, you have requested that we address the following questions:
1. "Whether an ad valorem tax for the purpose of `acquiring, constructing, improving, maintaining and operating fire protection facilities including equipment and paying thecost of obtaining water for fire protection purposes and the costof providing services to injured or ill persons in emergencysituations' falls within the taxing authority of Article VI, Section 32 of the Constitution".
2. "Whether the constitution permits an ad valorem tax to be levied by a fire protection district for the purposes of `maintaining and upgrading substations and equipment and paying the cost of obtaining insurance'".
3. "Whether the constitution simply permits fire protection districts calling elections to use ballot language which mirrors the purposes stated in the constitution i.e. for `acquiring, constructing, improving, maintaining or operating fire protection facilities'."
In Atty. Gen. Op. No. 77-341, this office was asked to address the question of whether La. Const. Art.
"It is the opinion of this office that Article VI, Section 32 is self-operative. However, it is further the opinion of this office that only a project which qualifies as a `work of public improvement' may be funded by taxes levied pursuant to that provision. A `work of public improvement' would necessarily constitute a capital improvement such that investment made with tax proceeds would be made with the expectation of the existence of the object of the investment for an indefinite period of time. For example, such funds could be spent on the acquiring of lands, buildings, and the equipping of such buildings only if such equipment was of a permanent nature. As you know, fire trucks and firefighting equipment have life expectancies such that the acquisition of such equipment does not constitute capital improvements unless such equipment is acquired as the initial equipping of a new station.
"Therefore, Article VI, Section 32 cannot be relied upon as authority to levy a tax for the acquisition of fire trucks and firefighting equipment."
In response to your first question, it is the opinion of this office that the quoted proposition seeks voter approval of a tax for expenditure on items other than fire protection facilities. Although it is our opinion that a fire protection facility, such as a fire station, is a capital improvement and therefore a "work of public improvement", fire fighting equipment cannot be considered a "work of public improvement" unless acquired as the initial equipping of a new station. Atty. Gen Op. No. 77-341.
It is the opinion of this office that La. Const. Art.
We note that La. Const. Art.
We now turn to your second question. In accordance with the reasoning and authority cited in our response to your first question, it is the opinion of this office that La. Const. Art.
With regard to your third question, it is the opinion of this office that the constitution permits fire protection districts calling elections to use ballot language which mirrors the purposes stated in La. Const. Art.
This office has previously rendered an opinion, namely 90-24, which incorrectly indicates that the legislature can limit the millage amount assessed by fire protection districts for any purpose, even works of public improvement. In spite of the self-operative provisions of La. Const. Art.
While it is true that constitutional provisions must be read in pari materia, Atty. Gen Opinion No. 90-24 contains an incorrect conclusion. Although the legislature has the authority to create special districts and define their powers, it is the opinion of this office that if the legislature creates a political subdivision, it can only do so in accordance with Art. VI, Sec. 32. As such, any political subdivision so created has the power to levy special taxes, "when authorized by the majority of the electors", for the purpose of acquiring, constructing, improving, maintaining, or operating any work of public improvement". Atty. Gen. Opinion No. 90-24 is hereby recalled.
In light of our opinion herein that firefighting trucks and equipment are not "works of public improvement", we are also constrained to recall Ops. Atty. Gen. 1944-46, p. 520 and Ops. Atty. Gen., 1934-36, p. 1461. Those opinions interpret Article X, Section 10 of the Constitution of 1921, which is the predecessor provision to La. Const. Art.
Yours very truly,
RICHARD P. IEYOUB ATTORNEY GENERAL
BY: ____________________________ JEANNE-MARIE ZERINGUE BARHAM Assistant Attorney General
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