Could a parish school board's sales-tax auditor also serve on the parish council?
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This page answers the general question as of 2000. Ask about yours and see what current Louisiana law means for your facts, with citations you can check.
Plain-English summary
An official of the St. John the Baptist Parish School Board asked whether its sales and use tax auditor could also serve as an elected parish council member. The school board collected taxes for the parish, and the council reimbursed half the auditor's salary. The Attorney General said the two positions were permissible under the dual officeholding and incompatible-office rules he reviewed.
The AG treated the parish and school board as separate political subdivisions. He also distinguished money collected by the school board for the parish from funds received by the individual council member's office. The professional-education exemption did not cover the auditor, but the AG found no other applicable prohibition on the described combination.
Currency note
This opinion was issued in 2000. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.
Common questions
Why did the school board's tax collections not trigger the incompatible-office rule?
The AG said the school board collected taxes for the parish, but the money was not directly transmitted to the council member's office. The opinion did not separately analyze the council's reimbursement of half the auditor's salary.
Were the parish council and school board the same political subdivision?
No. The opinion treated the parish and school board as separate political subdivisions for this analysis.
Did an educator exception protect the auditor?
No. The AG said a sales and use tax auditor was not employed in a professional educational capacity, so that particular exemption did not apply.
Background and statutory framework
The opinion applied LSA-R.S. 42:63's dual officeholding rule and R.S. 42:64's incompatible-office provision to the auditor and council roles. It also considered and rejected the educational-employment exemption in LSA-R.S. 42:66 as irrelevant to the auditor's duties.
Citations and references
- LSA-R.S. 42:63
- R.S. 42:64
- LSA-R.S. 42:66
Source
- Landing page: https://www.ag.state.la.us/Opinions
- Original PDF: https://www.ag.state.la.us/Opinion/Download/00-0016
Original opinion text
March 30, 2000
OPINION NUMBER 00-16
LSA-R.S. 42:63
Ms. Ann LaBorde
R.S. 42:64
LSA-R.S. 42:66
Supervisor of Personnel Accountability
St. John the Baptist Parish School Board It is permissible for an elected member of the
PO Drawer AL
St. John the Baptist Parish Council to also
Reserve, Louisiana 70084
hold the employed position as Sales and Use
Tax Auditor for the St. John the Baptist School Board.
Dear Ms. LaBorde:
This office is in receipt of your opinion request wherein you ask if an employee of the St. John the Baptist Parish School Board, who has the position of Sales and Use Tax Auditor, may also serve on the St. John the Baptist Parish Council. You stated in your request that the school board is the tax collection agent for the entire parish and that one-half (1/2) of the Sales and Use Tax Auditor’s salary was reimbursed to the School Board by the Parish Council.
The Louisiana dual officeholding prohibitions are found in LSA-R.S. 42:63, which states in pertinent part:
D. No person holding an elective office in a political subdivision of this state shall at the same time hold another elective office or full-time appointive office in the government of this state or in the government of a political subdivision thereof. No such person shall hold at the same time employment with the government of this state, or in the same political subdivision in which he holds an elective office. In addition no sheriff, assessor, or clerk of court shall hold any office or employment under the parish governing authority or school board, nor shall any member of the parish governing authority or school board hold any office or employment with any sheriff, assessor, or clerk of court.
The parish of St. John the Baptist and the St. John the Baptist School Boards are separate political subdivisions per RS 42:62(9). Thus, the above prohibitions do not apply to the situation at issue.
In addition to dual officeholding provision, R.S. 42:64 provides additional prohibitions regarding incompatible offices and states in part:
Page 2
Ms Ann LaBorde
Opinion Number 00-16
Page -2-
___________
A. In addition to the prohibitions otherwise provided in the Part, no other offices or employments shall be held by the same person in combination if any of the following conditions are found to pertain and these prohibitions shall exist whether or not the person affected by the prohibition excises power in conjunction with others:
(5) Funds received by one office or employment are deposited with or turned over to the other office or position.
While the St. John the Baptist Parish School Board collects taxes for the parish, money is not directly transmitted or received by the "office" of parish councilman. Note the above statute refers to funds received by the "office" rather then by the political subdivision.
The exemptions to the dual officeholding provisions are found in LSA-R.S. 42:66, which states in pertinent part:
B. Nothing in this Part shall be construed to prevent a school teacher or person employed in a professional educational capacity in a grade school, high school, other educational institution, parish, or city school board from holding at the same time an elective or appointive office.
This exemption does not apply to a Sales and Use Tax Auditor because the auditor is not in a "professional educational capacity."
Finding no other exemptions or prohibitions, it is thus, permissible for an elected member of the St. John the Baptist Parish Council to also hold the employed position as Sales and Use Tax Auditor for the St. John the Baptist School Board.
We hope the foregoing sufficiently addresses your concerns. If our office may be of further assistance, please do not hesitate to contact us at your convenience.
Very truly yours,
RICHARD P. IEYOUB
ATTORNEY GENERAL
By:_________
J. RICHARD WILLIAMS
Assistant Attorney General
RPI:JRW/crt
Page 3
SYLLABUS
OPINION NUMBER 00-16
LSA-R.S. 42:63
R.S. 42:64
LSA-R.S. 42:66
It is permissible for an elected member of the St. John the Baptist Parish Council to also hold the employed position as Sales and Use Tax Auditor for the St. John the Baptist School Board.
Ms. Ann LaBorde
Supervisor of Personnel Accountability
St. John the Baptist Parish School Board
P.O. Drawer AL
Reserve, Louisiana 70084
DATE RECEIVED:
DATE RELEASED: March 30, 2000
AUTHOR: J. RICHARD WILLIAMS
ASSISTANT ATTORNEY GENERAL
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