Could a parish tax assessor fund a town building for a satellite assessor's office?

Plain-English summary

Stonewall's mayor asked whether the DeSoto Parish tax assessor could use the assessor's salary and expense fund to help the town construct space for a satellite assessor's office. In Opinion 03-0342, the AG said La. R.S. 33:1461 allowed assessors to open needed suboffices. It also said the proposed transfer of public money could be allowed if it served a public purpose through a cooperative endeavor between the assessor and town.

The opinion did not supply a ready-made agreement or decide its terms. It directed counsel for the town and assessor to negotiate the specifics.

Currency note

The full issue date is not legible in the available official extract. 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

Parish assessor

The statute allowed a tax assessor to open and maintain suboffices as the nature and requirements of the office's work required. The AG treated the proposed northern DeSoto Parish satellite office as within that authority.

Town and assessor counsel

The AG considered the constitutional restriction on donating public property and pointed to Article 7, Section 14(C)'s cooperative-endeavor provision. It conditioned the proposed funding on a public purpose and a cooperative endeavor, with the agreement's details to be worked out by counsel.

Common questions

Could the assessor open a satellite office?

Yes. The opinion read La. R.S. 33:1461 as allowing the proposed assessor suboffice.

Could the assessor simply give Stonewall money to construct it?

The AG described a permissible path tied to a public purpose and a cooperative endeavor between the offices. It did not approve an unconditional transfer.

Did the opinion specify the contract terms?

No. It said counsel for Stonewall and the assessor should negotiate the cooperative agreement's specifics.

Background and statutory framework

La. R.S. 33:1461 authorized tax-assessor suboffices. The opinion then considered Louisiana's constitutional limit on donations of public property and quoted Article 7, Section 14(C), which allowed cooperative endeavors for a public purpose.

Citations and references

• La. R.S. 33:1461: assessor suboffices.
• Article 7, Section 14(C): cooperative endeavors for a public purpose.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0342

Original opinion text

DEPARTMENT OF JUSTICE
OFFICE OF THE ATTORNEY GENERAL
RICHARD P. IEYOUB
4’~0 FANNIN ST.
ATrORNEY GENERAL
ROOM 309
TELEPHONE: (318) 227-3790
71101-5537
FAX: (318] 226-7144

O(C I 003
OPINION NO 03-0342

Louisiana Consl#uli~ of lS74, Adk:le 7, Seclkm 14((;)

A salellile _Assess_e~.___s of~e is allowed by La. R.S. 33:1461.
The Honorable Curtis McCune, Mayor
Town of Stonewall
P. O. Box 92
Stonewall, Louisiana 71078

Dear Mayor McCune:

Your request for an Attomey General’s opinion has been forwarded to me for research and reply. Specifically, you ask whether the DeSoto Parish Tax Assessor can give money from the Assessor’s Salary and Expense Fund to the Town of Stonewall .to construct offices for a satellite Tax Assessor’s office in northern DeSoto Parish?

According to La. R.S. 33:1461:

§ 1461. Suboffices

Sheriffs and ex, officio tax collectors and tax assessors of the parishes of this state are authorized to open and maintain such suboffices or offices as in their judgment the nature and requirements of their duties and work may require.

Therefore, the satellite office you prOpose to open is allowed by this statute.

Another consideration is whether giving these funds is a prohibited donation of public property in violation of the Louisiana Constitution of 1974, Article 7, Section 14. While Article 7, Section 14(A) generally prohibits the donation of funds of a political subdivision, Section 14(B) gives authorized uses of public property~and Section 14(C) allows for the use of public property in cooperative endeavors. Section 14(C) states:

(C) Cooperative Endeavors. For a public purpose, the state and its political subdivisions or political corporations may engage in cooperative endeavors

Page 2

The Honorable Curtis McCune, Mayor
OPINION NO. 03-0342
Page - 2 -
with each other, with the United States or its agencies, or with any public or private association, corporation, or individual.

It appears that according to the above constitutional provisions, a donation of public property is allowed if the donation is for a public purpose and is done as a part of a cooperative endeavor between your office and the Town of Stonewall. The spec’dics of what should be contained in this cooperative agreement should be negotiated by counsel for the Town of Stonewall and the DeSoto Parish Tax Assessor’s office.

We trust this sufficiently answers your question. However, if you should need anything further, do not hesitate to contact this office.

Very truly yours,

RICHARD P. IEYOUB
ATTORNEY GENERAL

BY:
"-~RANCES J. PITI~N
ASSISTANT ATTORNEY GENERAL

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