Could Covington use a dedicated fire tax for something besides its ladder truck and station additions?

Plain-English summary

Covington's fire department asked whether the city could spend a special tax on something other than the purpose for which it had been levied. The request identified an aerial ladder and fire-station additions as the tax's dedicated purposes. In Opinion 03-0049, the Louisiana Attorney General answered no: those proceeds were restricted to the aerial ladder and station additions.

The letter cited La. R.S. 39:704 and an earlier AG opinion for the rule that revenue from a tax levied for a specific purpose must be spent for that purpose. It did not address changing a tax dedication, reimbursement, or a different tax.

Currency note

This opinion was issued in 2003. 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.

What the opinion meant at issuance

City and fire-department officials

The AG treated the dedication as controlling the use of the proceeds. For this tax, he identified only purchase of an aerial ladder and additions to the station as permitted uses.

Taxpayers

The opinion answered a narrow question about the use of a particular dedicated tax. It did not decide how the city could fund other fire-department needs from other sources.

Common questions

Q: Could Covington buy something else for its fire department with this special tax?
A: The AG said the tax money could be used only for the aerial ladder and fire-station additions stated as its purposes.

Q: Did the opinion decide whether a new tax could fund other equipment?
A: No. It addressed spending proceeds of the already dedicated special tax.

Background and statutory framework

The assistant fire chief asked about a special tax dedicated to an aerial ladder and station additions. The AG cited La. R.S. 39:704 and a prior AG opinion, then applied the dedication to the stated expenses.

Citations and references

Authorities in the opinion: La. R.S. 39:704 and Atty. Gen. Op. No. 02-0381.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0049

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain — the linked PDF is authoritative.

DEPARTMENT OF JUSTICE
One American Place
301 Main Street, Suite 600
CIVIL DIVISION
P.O. Box 94005
BATON ROUGE
TEL.: (225) 342-7013
FAX: (225) 342-2090
RICHARD P. IEYOUB
70804-9005
ATTORNEY GENERAL

FEB 2 8 2003
Opinion Number 03-0049

90-A-1 Public Funds & Contracts
Mr. Daniel L. Potts, Sr., Assistant Fire Chief La. R.S. 39:704 City of Covington Fire Department
P.O. Box 1063
City of Covington may not use proceeds
Covington, LA 70434
of special tax for anything other than the
purpose for which it was levied.

Dear Mr. Potts:

As outlined in your request, you question if the City of Covington may use the proceeds of a special tax for something other than the purpose for which it was levied. The special tax at issue was dedicated for an aerial ladder and for additions to the fire station.

In short, the answer to your question is no. The proceeds of a special tax cannot be used for any other purpose than that for which it was levied.1 Our office has consistently opined that the proceeds of a tax levied for a specific purpose can only be used for that purpose.2

It is, therefore, our opinion that the City of Covington may not use the proceeds of the special tax at issue for anything other than the purchase of an aerial ladder and for additions to the fire station, the purpose for which the tax was levied.

We trust that this adequately responds to your request. If you have any questions, please contact us.

With kindest regards,

Yours very truly,

RICHARD P. IEYOUB
Attorney General

BY:
"--TINA ~ (~R,~-NI" "
Assistant Attorney General

RPI/TVG/dam

La. R.S. 39:704
Atty. Gen. Op. No. 02-0381