Who paid a Louisiana sheriff's tax-notice and private collection contractor costs?

Plain-English summary

In 2005, the Louisiana Attorney General concluded that Washington Parish's sheriff could not charge the parish or other property-tax recipients for producing tax notices or for a private vendor's tax-collection services under LSA-R.S. 33:4713. That statute required proportionate sharing of certain furniture, equipment, supplies, and maps needed by tax collectors and assessors; it did not extend the sharing rule to the sheriff's ongoing collection costs.

The AG said the sheriff could contract with a private vendor for tax-collection work, but the costs of that contract belonged to the sheriff's tax-collection function. It identified law-enforcement district millage proceeds as the funding source under the 2005 provisions discussed.

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

Did tax recipients have to reimburse the sheriff for printed tax notices? A: No. The AG said LSA-R.S. 33:4713's shared-cost provision did not cover tax-notice production.

Could the sheriff hire a private tax-collection vendor? A: Yes. The AG found no law prohibiting that contract, while assigning its costs to the sheriff.

Which costs did the statute make tax recipients share? A: The quoted provision addressed needed furniture, equipment, supplies, and maps purchased by the parish governing authority for tax-collector and assessor offices.

Background and statutory framework

Assistant District Attorney M. K. Gatewood asked five related questions for Washington Parish, including notice production, vendor contracting, and cost reimbursement. The AG quoted LSA-R.S. 33:4713's cost-sharing rule for office items, then distinguished the sheriff's tax-collection service costs. It concluded private-vendor expenses “would have to be borne by the sheriff” from the law-enforcement district millage proceeds authorized by LSA-R.S. 33:9003.

Citations

• LSA-R.S. 33:4713 (shared office-item costs quoted in the opinion).
• LSA-R.S. 33:9003 (law-enforcement district millage provision cited in the opinion).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0048

Original opinion text

May 26, 2005
Opinion Number 05-0048

148 – Property Taxes – liability of persons & property 107 – SHERIFFS – Ex-Officio Tax Collectors LSA-R.S. 33:4713; LSA-33:9001, et seq.
Mr. M. K. Gatewood
LSA-R.S. 33:4713 does not require parish governing authorities, or
Assistant District Attorney
tax recipient bodies, to contribute to the Sheriff’s costs associated
22nd Judicial District
with the production of tax notices. Costs and expenses associated
805 Pearl Street
with a contract for the services of a private vendor to service the
system of collecting ad valorem taxes would clearly be costs Franklinton, Louisiana 70438 associated with the collection of ad valorem taxes would have to be borne by the sheriff out the proceeds of the law enforcement district millage(s) authorized by LSA-R.S. 33:9003.
Dear Mr. Gatewood:

Reference is made to your request, on behalf of the Washington Parish Government, for an Attorney General’s opinion regarding certain costs incurred by the Washington Parish Sheriff in connection with his services as Ex-Officio Tax Collector. Your letter presents five specific questions for our review. In an effort to present our answers in an orderly and irredundant fashion, we have grouped your questions together, where appropriate, for response.

“May the Washington Parish Sheriff, in his capacity as ex officio tax collector, for Washington Parish, utilize 33:4713 to obtain reimbursement, from Parish Government (essentially pro rata, from all tax recipient bodies) for production costs of ad valorem tax notices?”

LSA-R.S. 33:4713, entitled “Providing quarters for court and parish officers” provides:

“Each Parish shall provide and bear the expense of a suitable building and requisite furniture for the sitting of the district and circuit courts and such offices, furniture and equipment as may be needed by the clerks and recorders of the parish for the proper conduct of their offices and shall provide such other offices as may be needed by the tax collectors and assessors of the parish and shall provide the necessary heat and illumination therefor.

The cost of such furniture and equipment, supplies and maps, as may be needed by the tax collector and assessors of each parish shall be borne proportionately by all tax recipient bodies in the parish in the proportion of the amount received from such tax monies by each recipient body in the parish.

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Opinion Number 05-0048
Mr. M. K. Gatewood
Assistant District Attorney
nd
22 Judicial District
Page -2-

The police jury or other governing body shall make these purchases and then bill the other tax recipient bodies for their proportionate share.”

In our opinion, this provision requires a parish governing authority to purchase necessary furniture, equipment and supplies for the sheriff, in his capacity as tax collector, then bill all tax recipient bodies so as to collect from them their proportionate share of these costs. This provision of law does not require parish governing authorities, or tax recipient bodies, to contribute to the Sheriff’s costs associated with the production of tax notices.

Pertinent to your request is Attorney General’s Opinion No. 02-0263, which stated:

“The Sheriff, as a result of Act 689 [of the 1976 Regular Legislative Session] (La. R.S. 33:9001-33:9009), which created law enforcement districts for the purpose of providing financing to the office of the sheriff of each parish, has his own general fund (also called the “salary fund”) via a tax levied to replace the sheriff’s commission, which was the source of revenue prior to adoption of the act. This fund is governed by la. R.S.
33:1422, which states in paragraph A that “a sheriff and ex-officio tax collector shall pay from the sheriff’s salary fund, upon warrant drawn by him, all expenses authorized by law which are incurred in the performance of his duties…” La. Atty. Gen. Op. No. 84-404.” (Emphasis supplied).

This office has consistently interpreted Act 689, and the amendments thereto, to require sheriffs to fund the costs associated with the collection of ad valorem taxes solely through the various law enforcement district millages authorized in Act 689. Attorney General’s Opinions Nos. 93-836, 78-1004, 77-1088.

“May the Washington Parish Sheriff, in his capacity as ex officio tax collector for Washington Parish, contract with a private vendor to service the system of collecting ad valorem taxes?”

Our research did not reveal, nor are we aware of, any provision of law which would prohibit a Sheriff from contracting with a private vendor to perform collection services with respect to the collection of ad valorem taxes. It is the opinion of this office that a Sheriff or Ex-Officio Tax Collector may contract with a private vendor for the collection of the taxes.

“May the Washington Parish Sheriff, in his capacity as ex officio tax collector for Washington Parish, utilize R.S. 33:4713 to obtain reimbursement, from Parish Government (essentially pro rata, from all tax recipient bodies) for the total expense under a contract for services with a

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Opinion Number 05-0048
Mr. M. K. Gatewood
Assistant District Attorney
nd
22 Judicial District
Page -3-

private vendor to service the system of collecting parish ad valorem taxes? May the Washington Parish Sheriff, in his capacity as ex officio tax collector for Washington Parish, utilize R.S. 33:4713 to obtain reimbursement, from Parish Government (essentially pro rata from all tax recipient bodies) for any part of the cost accrued by or associated under a contract with a private vendor to service the system of collecting ad valorem taxes? Must the Washington Parish Sheriff, in his capacity as ex officio tax collector, pay all costs associated with a contract with a private vendor to service the system of collecting parish ad valorem taxes?”

As noted in our response to your first question, this office has consistently interpreted Act 689, and the amendments thereto, as requiring sheriffs to fund the costs associated with the collection of ad valorem taxes solely through the various law enforcement district millages authorized in Act 689. Attorney General’s Opinions Nos. 93-836, 78- 1004, 77-1088. Any costs or expenses associated with a contract for the services of a private vendor to service the system of collecting ad valorem taxes would clearly be costs associated with the collection of ad valorem taxes. As such, the costs and expenses would have to be borne by the sheriff out the proceeds of the law enforcement district millage(s) authorized by LSA-R.S. 33:9003.

We trust the foregoing to be of assistance. Please do 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

BY: _________
JEANNE-MARIE ZERINGUE BARHAM
Assistant Attorney General

CCF, jr./JMZB/dam

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Opinion Number 05-0048
Syllabus

148 – Property Taxes – liability of persons & property 107 – SHERIFFS – Ex-Officio Tax Collectors LSA-R.S. 33:4713; LSA-33:9001, et seq.

LSA-R.S. 33:4713 does not require parish governing authorities, or tax recipient bodies, to contribute to the Sheriff’s costs associated with the production of tax notices. Costs and expenses associated with a contract for the services of a private vendor to service the system of collecting ad valorem taxes would clearly be costs associated with the collection of ad valorem taxes would have to be borne by the sheriff out the proceeds of the law enforcement district millage(s) authorized by LSA-R.S. 33:9003.

Mr. M. K. Gatewood
Assistant District Attorney
22nd Judicial District
805 Pearl Street
Franklinton, Louisiana 70438

Date Received:

Date Released: May 26, 2005

Jeanne-Marie Zeringue Barham
Assistant Attorney General