Who could collect Caddo Fire District #4's service charges, and did the assessor have to count buildings?

Plain-English summary

Caddo Fire District #4 asked whether the parish tax assessor was responsible for physically counting structures subject to a fire-protection service charge. The Attorney General focused on who had authority to collect and enforce the charge. It said LSA-R.S. 40:1502.1 gave that original authority to the fire district and allowed it to use reasonable collection methods, including methods available for taxes.

The opinion repeated earlier guidance that an assessor could place a service charge on the tax rolls if that helped collection, but was not required to do so without a mutually agreeable arrangement. The district could delegate collection to another agency, such as a sheriff's office or an independent contractor. The AG did not separately assign the assessor a duty to count every structure.

Currency note

This opinion was issued in 2002. 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

Did the tax assessor have to add the fire district charge to the tax roll?
The opinion cited earlier AG guidance saying there was no such requirement without a mutually agreeable arrangement between the assessor and district.

Could the fire district have the sheriff collect the charges?
The AG said the district could delegate its collection authority to another agency, including the sheriff's office.

Could the sheriff keep a percentage as a collection commission?
The opinion said a commission pursuant to an agreement between the district and sheriff could be enforced as a contractual arrangement.

Did the opinion order the assessor to count all chargeable structures?
No such duty appears in the opinion's answer. It identified the district's original collection authority and discussed arrangements with other collectors.

Background and statutory framework

The opinion quoted LSA-R.S. 40:1502.1 on a fire protection district's power to use reasonable means to collect and enforce service charges. It cited earlier AG opinions on placing charges on tax rolls, delegating collection, and the sheriff's commission. The conclusion addressed collection authority and agreements, leaving the proposed physical-counting task without a separate statutory assignment to the assessor.

Citations and references

• LSA-R.S. 40:1502.1
• La. Atty. Gen. Op. Nos. 97-129, 96-427, 98-347, and 91-357, as cited in the opinion

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/02-0188

Original opinion text

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One American Place
301 Mare Street, butte 600
DEPARTMENT OF JUSTICE
P.O Box 94005
c,v,t DW,S,ON
TEL . (225) 342-7013
FAX: (225/ 342-2090
BATON ROUGE
RICHARD P. IEYOUB
70804-9005
ATTORNEY GENERAL
Opinion No. 02-0188
JUL 0 9 200~

4- Assessors
Chief Bryant Williams 47-A-1- Fire Protection Districts Caddo Fire District # 4 115- Taxation-Collection and Enforcement against persons & property
8240 Colquitt Road
The Caddo Parish Fire District is granted odginal authority to collec
Keithville, LA 71047
and enforce service charges under LSA-R.S. 40:1502.1, and ma
enter into a cooperative endeavor with another collection agency.

Dear Mr. Williams:

This office is in receipt of your request in which you ask if it is the Caddo Parish Tax Assessor’s responsibility to physically count all structures in Caddo Fire District # 4 subject to a service charge under LSA-R.S. 40:1502.1.

LSA-R.S. 40:1502.1 provides, in pertinent part:

(1)(a) The governing authority of any fire protection district assessing a service charge or rates of service charges for fire protection services as provided in this Section shall also have the authority to use any reasonable means to collect and enforce the collection of such service charges, including any means authorized for the collection of taxes.

In La. Atty. Gen. Op. No. 97-129 this office responded to an inquiry from the Livingston Parish Tax Assessor as to whether the authority or responsibility for the collection of Fire District service charges lies in that office. This office concluded that the service charge could be carried on the tax rolls if its inclusion would assist the fire district in its collection efforts. It was noted, however, that there is no requirement that the service charges be included absent a mutually agreeable arrangement between the assessor’s office and the fire district. See also, La. Atty. Gen. Op. No. 96-427, La. Atty. Gen. Op.
No. 98-347. Under this interpretation, the fire district is granted the original authority to enforce the collection of service charges under LSA-R.S. 40:1502.1, and is, therefore, authorized to delegate this authority to another collection agency such as the sheriff’s office or an independent contractor. La. Atty. Gen. Op. No. 91-357.

This office is aware of the fact that the Sheriff’s office has in the past collected the Caddo Parish Fire District service charge and has furthermore retained a percentage of the service charge as commission. If this commission is pursuant to an agreement between the District and the Sheriff’s office such an agreement can be enforced under a contractual arrangement. La. Atty. Gen. Op. No. 96-427.

We trust this adequately responds to your inquiry. Please do not hesitate to contact us if we can be of any further assistance.

Page 2

Chief Bryant Williams
OPINION NUMBER 02-0188
Page - 2 -

Yours very truly,

RICHARD P. IEYOUB
A’~I’ORNEY GENERAL

LES H. BRAUD, JR.
Assistant Attorney General

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