Could West Feliciana Parish use its health and social services tax for garbage collection?

Plain-English summary

West Feliciana Parish asked whether proceeds of its 1.5 mill property tax for public health facilities and other social services could pay for solid-waste collection and disposal. In Opinion 03-0459, the Louisiana AG concluded no. The ballot proposition did not authorize that use, and the AG did not read “social services” to include garbage service.

The AG said the parish could ask voters at a future election to rededicate the revenue for solid waste. It also said a rededication election would need State Bond Commission approval.

Currency note

This opinion was issued in 2004. 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 officials

At the time, the parish could spend this tax only for the voter-approved health and social services purposes. The opinion treated solid-waste collection as an important parish service, but outside the phrase “social services” in this proposition.

Parish voters and taxpayers

The AG said the approved proposition controlled the use of the proceeds. A change to solid-waste funding could be presented to voters through rededication, with State Bond Commission approval for that election.

Common questions

Did the 1.5 mill levy cover trash pickup?

No. The AG said the words “social services” in this health-facilities proposition did not include solid-waste collection or disposal.

Why did the ballot wording matter?

The opinion quoted RS 39:704, which made special-tax proceeds a trust fund for the purposes for which the tax was levied. It also cited Louisiana decisions requiring strict construction of special tax authorizations.

Could the parish change the tax's purpose?

The AG said it could ask voters to rededicate the proceeds for solid waste at a future election, with State Bond Commission approval of the election.

Background and statutory framework

The voters approved a levy “for the purpose of acquiring, constructing, improving, maintaining, supporting and/or operating public health facilities and other social services in the Parish.” The AG compared that authorization with the ordinary meaning of social services, citing dictionary definitions centered on welfare and helping people facing social problems. It then applied the dedicated-tax rule in RS 39:704 and Louisiana case law on strict construction of special taxes.

Citations and references

• RS 39:704: special-tax proceeds are held for the levy’s stated purposes.
• La. R.S. 39:1410.61: State Bond Commission approval for the rededication election, as identified by the AG.
• Hemler v. Richland Parish School Board, 76 So. 585 (La. 1917): special-tax authority is strictly construed.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0459

Original opinion text

State of Louisiana
DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE
70804-9005
CHARLES C. FOTI, JR.
ATTORNEY GENERAL

JAN 1 5 2004
Opinion Number 03-0459

150 -TAXATION: Disposition and Proceeds of Special Tax
Honorable Bert F. Babers, III
Police Jury President
Ad valorem tax proceeds dedicated to public
Parish of West Feliciana
health facilities and social services cannot be
utilized for solid waste disposal and collection.
P. O. Box 1921
St. Francisville, Louisiana 70775

Dear Mr. Babers:

On behalf of the Police Jury of the Parish of West Feliciana, you have requested our opinion regarding the use of the proceeds of a 1.5 mill ad valorem tax currently being levied by the Parish of West Feliciana. The proposition approved by the Parish voters provides that the tax is levied "for the purpose of acquiring, constructing, improving, maintaining, supporting and/or operating public health facilities and other social services in the Parish". Specifically, this office has been asked to address whether solid waste collection and disposal can be considered to be "social services", in order that the proceeds derived from the tax can be utilized by the Parish for solid waste collection.

This office has long been of the opinion that ad valorem tax proceeds can only be used in the manner set forth in the proposition approved by the electorate. Attorney General’s Opinion Nos. 98-369, 98-287, 97-434, 96-494, 88-601 and 74-984. We note that RS 39:704 pertinently provides:

"The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied."

Additionally, the jurisprudence of this state provides that special tax authorizations must be strictly construed. Hemler v. Richland Parish School Board, 76 So. 585 (La.
1917); Watkins v. Ouachita Parish School Board, 136 So. 591 (La. 1931); Hodnett v.
Monroe City School Board, 277 So.2d 598 (La. App. 2nd Cir. 1972) and Brock V. St.
James Parish Council, 407 So.2d 1265 (La. App. 4th Cir. 1981), writ denied. In Hemler, at pg. 586, the Supreme Court stated:

CIVIL DMSION
1885 NORTH 3nv STREET, 6TM FLOOR
BATON ROUGE, LOUISIANA 70802
(225) 326-6000

Page 2

Opinion Number 03-0459
Honorable Bert F. Babers, III
Police Jury President
Parish of West Feliciana
Page -2-

"It is a familiar principle that laws authorizing taxation ... are in derogation of common rights; and therefore are to be strictly construed...this is especially true of laws authorizing special taxes."

It is with these principles in mind that we address your question.

Respectfully, we must advise that we are of the opinion that the words "social services" cannot be considered as including solid waste collection and disposal. It is our further opinion that a proposition levied "for the purpose of acquiring, constructing, improving, maintaining, supporting and/or operating public health facilities and other social services in the Parish" cannot be considered as contemplating the use of the millage proceeds for solid waste collection and disposal.

Clearly, the collection and disposal of solid waste is an important service provided by the parish to the citizens of West Feliciana; it cannot however, in our opinion, be considered to be a ’social service’. The term "social services" implies the provision of services designed to alleviate social problems or conditions such as social inequality, poverty, racism, child abuse, drug abuse, and other family and societal problems. According to the Merriam-Webster Dictionary, at www.m-w.com, "social service is defined to be "an activity to promote social well-being; specifically:, organized philanthropic assistance of the sick, destitute, or unfortunate: welfare work". According to the Webster’s II New Collegiate Dictionary, "social service" is defined as "1. Organized efforts to advance human welfare: social work. 2. often social services. Welfare services, as free school lunches, provided by a government for its needy citizens." We have consulted The Social Work Dictionary, 3rd Edition, by Robert L. Barker, which defines the term "social services" as:

"The activities of social workers and others in promoting health and well- being of people and in helping people become more self-sufficient; preventing dependency; strengthening family relationships; and restoring individuals, families, groups, or communities to successful social functioning. Specific kinds of social services include helping people obtain adequate financial resources for their needs, evaluating the capabilities of people to care for children or other dependents, counseling and psychotherapy, referral and channeling, mediation, advocating for social causes, informing organizations of their obligations to individuals, facilitating health care provisions, and linking clients to resources."

Please be advised that although it is our opinion that the proceeds of the tax dedicated to public health facilities and other social services cannot be utilized for solid waste disposal and collection, the District could, if it so desires, ask its voters to rededicate the tax proceeds for solid waste at a future election. Please note that a rededication election would have to be approved by the State Bond Commission in accordance with La. R.S. 39:1410.61.

Page 3

Opinion Number 03-0459
Honorable Bert F. Babers, III
Police Jury President
Parish of West Feliciana
Page -3-

We trust the foregoing to be of assistance. We hope that you will not hesitate to contact this office if we can be of assistance in other areas of the law.

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

~jEA~N~-~ARIE ZER~NGUE BARHA~
Assistant Attorney General

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