Could a Louisiana parish council member also work as a city tax collector?

Plain-English summary

In a 2005 dual-employment opinion, the Louisiana Attorney General concluded that a member of the Iberia Parish Council could also be employed as tax collector for the City of Jeanerette. The parish and municipality were separate local political subdivisions, so the cited prohibition on employment in the same subdivision did not bar the combination.

The AG said a police juror could hold full-time or part-time employment in a separate municipality. It also noted that the tax collector position in the question was outside classified civil service. The conclusion addressed that pair of positions under the law discussed in the opinion.

Currency note

This opinion was issued in 2005. 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

Could a parish council member also be a city tax collector?
A: The AG answered yes for the Iberia Parish Council member and Jeanerette tax collector in the request, because the parish and city were separate political subdivisions.

Did full-time city employment change the answer?
A: No. The opinion expressly said a police juror could hold either full-time or part-time employment within a separate municipality.

What employment did the quoted statute prohibit?
A: R.S. 42:63(D), as quoted, barred a local elected official from employment in the state government or “in the same political subdivision in which he holds an elective office.” The AG found the city job was in a different subdivision.

Did the AG decide the rules for a classified civil-service position? A: No. The opinion specifically noted that the employment position before it was not under classified civil service.

Background and statutory framework

The Iberia Parish Council's clerk asked whether a sitting member could also work as Jeanerette's tax collector. The AG cited R.S. 42:62(9) for the separate status of the parish and municipality and quoted R.S. 42:63(D)'s same-subdivision employment restriction. Footnotes reproduced R.S. 42:62(3), (4), and (5), including the full-time and part-time definitions. The AG's concise conclusion was: “a member of a police jury may hold full-time or part-time employment within a separate political subdivision such as a municipality.”

Citations

• R.S. 42:63(D) (dual employment restriction quoted in the opinion).
• R.S. 42:62(3), (4), (5), and (9) (definitions quoted or cited in the opinion).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0005

Original opinion text

January 12, 2005
OPINION 05-0005

78 Officers
Ms. Diane B. Phillips, CPS
Dual Officeholding
Clerk of Council
R.S. 42:63(D); R.S. 42:62(3),(4) and (5); R.S. 42:62(9)
Police juror may also serve as a municipal employee.
Iberia Parish Council
Courthouse Bldg. Suite 410
300 Iberia Street
New Iberia, LA 70560-4543

Dear Ms. Phillips:

You ask if Ms. Maggie Daniels, who currently serves as member of the Iberia Parish Council, may also hold employment as tax collector for the City of Jeanerette. We respond in the affirmative to your question.

Please be advised that both the parish police jury and the municipality are separate local political subdivisions. See R.S. 42:62(9).1 Further, full-time employment consists of at least 7 hours per day of work and at least 35 hours per week of work. Anything less than that would be considered part-time employment. R.S. 42:62(3), (4) and (5).2

The pertinent provision in Louisiana’s Dual Officeholding and Dual Employment Law is contained in R.S. 42:63(D) which reads in part as follows:

D. No person holding an elective office in a political subdivision of this state . . . shall hold at the same time employment in the government of this state, or in the same political subdivision in which he holds an elective office.

1
R.S. 42:62(9) states:
(9) “Political subdivision” means a parish, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions. In addition for the purposes of this Part., mayor’s courts, justice of the peace courts, district attorneys, sheriffs, clerks of court, coroners, tax assessors, registrars of voters, and all other elected parochial officials shall be separate political subdivisions. 2 R.S. 42:62(3), (4) and (5) state: (3) "Employment" means any job compensated on a salary or per diem basis, other than an elective or appointive office, in which a person is an employee of the state government or of a political subdivision thereof. (4) “Full-time” means the period of time which a person normally works or is expected to work in an appointive office or employment and which is at least seven hours per day of work and at least thirty-five hours per week of work. (5) “Part-time” means the period of time which a person normally works or is expected to work in an appointive office or employment which is less than the number of hours of work defined in this Section as full time.

Page 2

Ms. Diane B. Phillips, CPS
OPINION 05-0005
Page 2

Therefore, it is the opinion of our office that a member of a police jury may hold full-time or part-time employment within a separate political subdivision such as a municipality. For this reason, Ms. Daniel may hold both positions.

We also note that the employment position is not under the classified civil service.

Should you have other questions in which we may provide assistance, please contact this office.

Very truly yours,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY: _______ KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL

KLK:ams

Page 3

Ms. Diane B. Phillips, CPS
OPINION 05-0005
Page 3

#05-0005

78 Officers
Dual Officeholding

R.S. 42:63(D); R.S. 42:62(3),(4) and (5); R.S. 42:62(9)

Police juror may also serve as a municipal employee.

Ms. Diane B. Phillips, CPS
Clerk of Council
Iberia Parish Council
Courthouse Bldg. Suite 410
300 Iberia Street
New Iberia, LA 70560-4543

Date Received:
Date Released: January 12, 2005

KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL