Could a parish assessor list Secret Service agents anonymously on public property-tax rolls?

Plain-English summary

St. Tammany Parish's assessor asked whether Secret Service agents who lived in the parish could appear anonymously on the property-tax rolls, particularly the rolls displayed on the assessor's website. In Opinion 03-0367, the AG answered no under the cited public-records law. The rolls, including the listed names, were public records, and the office found no applicable exception for the assessor's records.

The closest exception, LSA R.S. 44:4(23), protected a certified law-enforcement officer's name and address in the custody of a registrar of voters or the secretary of state when the employing agency certified a hazardous-duty need. The AG said that provision did not reach records held by a parish tax assessor.

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 and web staff

The information under the assessor's website link met the public-records definition in LSA R.S. 44:1. The AG said the listed tax-roll information should remain unaltered because none of the reviewed exceptions applied to those parish assessor records.

Agents seeking confidentiality

The opinion acknowledged a narrow exception for certain law-enforcement names and addresses, but tied it to custody by election officials and a certification of hazardous activities. It did not treat that exception as a general shield for property-tax records.

Common questions

Could the assessor replace an agent's name with an anonymous entry?

The AG said no on the records and exceptions presented.

Did any law-enforcement privacy exception apply here?

Not the cited LSA R.S. 44:4(23). Its custody and certification requirements did not cover tax rolls held by the parish assessor.

Was the website listing treated differently from the tax roll itself?

No. The AG treated the information on the assessor's website as public-record information and said its names should remain available.

Background and statutory framework

LSA R.S. 44:1 defined public records broadly, including electronic records. The AG reviewed exceptions in LSA R.S. 44:4 and LSA R.S. 44:4.1, then examined LSA R.S. 44:4(23)'s specific voter-record protection for certified law-enforcement officers.

Citations and references

• LSA R.S. 44:1: public-records definition.
• LSA R.S. 44:4 and LSA R.S. 44:4.1: exceptions considered by the AG.
• LSA R.S. 44:4(23): limited law-enforcement name-and-address exception.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0367

Original opinion text

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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

OPINION NUMBER 03-0367

4-
ASSESSORS
61 -
LAWS - General
84 -
PARISHES
Patricia Schwarz Core, CLA, CRS, CRB, GRI 90-C PUBLIC RECORDS
Assessor, St. Tammany Parish
LSA R.S. 44:1; LSA R.S. 44:4; LSA R.S. 44:4.1 St. Tammany Parish Justice Center
701 North Columbia Street
Tax rolls are public records and cannot be altered unless subject to
one of the exceptions enumerated in the Louisiana Constitution or
Covington, LA 70433
Revised Statutes.

Dear Mrs. Core:

You have requested an opinion from our office on whether the United States Secret Service agents residing in St. Tammany Parish can be listed anonymously on the property tax rolls of the parish. After further investigation, we have determined that the question deals more specifically with the listings found on the St. Tammany Parish website.

The information listed on the tax rolls of the St. Tammany Parish website falls under the definition of public records, as defined in the Louisiana State Revised Statutes. LSA R.S. 44:1 states in pertinent part:

Ao (1) As used in this Chapter, the phrase "public body" means any branch, department, office, agency, board, commission, district, governing authority, political subdivision, or any committee, subcommittee, advisory board, or task force thereof, or any other instrumentality of state, parish, or municipal government, including a public or quasi-public nonprofit corporation designated as an entity to perform a governmental or proprietary function.

(2)(a) All books, records, writings, accounts, letters and letter books, maps, drawings, photographs, cards, tapes, recordings, memoranda, and papers, and all copies, duplicates, photographs, including microfilm, or other reproductions thereof, or any other documentary materials, regardless of physical form or characteristics, including information contained in electronic data processing equipment, having been used, being in use, or prepared, possessed, or retained for use in the conduct, transaction, or performance of any business, transaction, work, duty, or function which was conducted, transacted, or performed by or under the authority of the constitution or laws of this state, or by or under the authority of any ordinance, regulation, mandate, or order of any public body or concerning the receipt or payment of any money received or paid by or under the authority of the constitution or the laws

Page 2

Opinion No. 03-0367
Patricia Schwarz Core,
CLA, CRS, CRB, GR~
Assessor, St. Tammany Parish
St. Tammany Parish Justice Center
701 North Columbia Street
Covington, LA 70433

of this state, are "public records", except as otherwise provided in this Chapter or the Constitution of Louisiana.

Based on the definitions, above, the information listed under the Tax Assessor’s link on the St. Tammany Parish website would be a public record. All information contained in a public record, including names on the property tax rolls, is to be made available to the public, unless it falls under one of the exceptions provided in the Louisiana State Constitution or the Revised Statutes. The statutory exceptions can be found in LSA R.S. 44:4 and by reference in LSA R.S. 44:4.1. After reviewing the exceptions, it is the opinion of this office that none of the exceptions are applicable to the property tax records of a parish.

The statute section that most closely addresses the question at issue would be LSA R.S. 44:4(23), which states as follows: "To the name and address of a law enforcement officer in the custody of the registrar of voters or the secretary of state, if certified by the law enforcement agency employing the officer that the officer is engaging in hazardous activities to the extent that it is necessary for his name and address to be kept confidential."

This exception is limited in application, and would not extend to the current situation as explained in your request. By exempting only the information in the custody of the registrar of voters and the secretary of state, the legislation does not extend the exemption to the records in the custody of a parish tax assessor. Furthermore, the exemption provides for only those circumstances in which the law enforcement agency actually certifies that the agent is in potential danger due to the hazardous nature of his employment activities.

These statutes should be read to require the information listed on the tax rolls to remain unaltered. It is therefore the opinion of this office that the statutes do not permit the listing of secret service agents anonymously on the tax rolls. I believe the above should sufficiently answer your request. Should you need additional information please do not hesitate to contact this office.

Very truly yours,

RICHARD P. IEYOUB
ATTORNEY GENERAL

CHARLES H. BRAUD, JR.
Assistant Attorney General

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