Could a Louisiana fire district spend voter-approved property tax revenue on dress uniforms for volunteer firefighters?

Plain-English summary

Coteau Fire Protection District asked whether it could buy dress uniforms for volunteers with proceeds from an eight-mill property tax. Voters had approved the tax for acquiring, constructing, maintaining, and "operating said district’s fire protection facilities," as well as water costs. In 2005, the Attorney General concluded that appropriate conferences, training, public relations events, and public education could be part of district operations. If the district determined that dress uniforms for paid members, volunteers, or both would improve and facilitate those operations, it could use part of the tax proceeds for them.

The AG tied the answer to the proposition's operating language. It quoted RS 39:704's rule that special-tax proceeds are a trust fund for the purposes for which the tax was levied, and cited strict construction of special-tax authorizations. The opinion expressly recalled Opinion No. 02-0084, which had allowed uniforms for officers representing the district but had rejected uniforms for volunteers who were neither officers nor official representatives.

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 Coteau buy dress uniforms for volunteer firefighters with this tax revenue?

The AG said yes if the district determined the uniforms would improve and facilitate fire protection operations. Its answer rested on the voters' authorization to use the tax for operating district facilities.

Did the opinion limit uniforms to paid firefighters or district officers?

No. It expressly included paid members, volunteer members, or both under the stated operational condition. It recalled an earlier AG opinion that had distinguished officers from other volunteers.

Could any special property tax pay for firefighter dress uniforms?

The opinion did not give that blanket answer. It said special-tax proceeds could be spent only on purposes in the voter-approved proposition and applied Coteau's particular "operating" language.

Why did training and public events matter to the answer?

The AG treated appropriate personnel attendance at conferences, training, and public relations events, and public education, as part of reasonable district operations. The request described uniforms for those settings, linking the purchase to the proposition's operating purpose.

Background and statutory framework

Coteau's eight-mill tax proposition specified fire facility acquisition, construction, maintenance and operation, plus water for fire protection. The AG quoted RS 39:704 to explain why the proposition controlled spending and cited Hemler v. Richland Parish School Board, 76 So. 585 (La. 1917), for strict construction of special-tax authority. It then reconsidered Opinion No. 02-0084 and formally recalled it in light of its conclusion about operational use of uniforms for volunteers as well as paid members.

Citations

• RS 39:704 (special-tax proceeds restricted to the objects and purposes of the levy).
• Hemler v. Richland Parish School Board, 76 So. 585 (La. 1917) (strict construction of special taxes).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0280

Original opinion text

December 8, 2005
OPINION NUMBER 05-0280

47-A-1 – FIRE PROTECTION DISTRICTS
150 – TAXATION – Disposition and Proceeds of Fire Chief Russell A. DiSalvo, Jr. Special Tax Mr. Robert J. Parr
Coteau Fire Protection District
Pertains to the use of ad valorem tax proceeds for the
purchase of dress uniforms for the members of a
2325 Coteau Road
volunteer fire department. Recalls Attorney General’s
Houma, Louisiana 70364
Opinion No. 02-0084.

Dear Chief DiSalvo and Mr. Parr:

Reference is made to your opinion request, on behalf of the Coteau Fire Protection District (the “District”), regarding the use of the proceeds of an eight mill property tax (the “Tax”) levied by the District for the purchase of dress uniforms for the volunteer members of the District’s fire protection department, said uniforms to be used during conferences, training events, public education, public relations and other special events. The proposition approved by the District’s voters (the “Proposition”) provides that the tax is levied:

“…for the purpose of acquiring, constructing, maintaining and operating said district’s fire protection facilities and paying the cost of obtaining water for fire protection purposes, including fire hydrant rentals and service”.

In particular, you ask that we update or reconsider Attorney General’s Opinion No. 02- 0084, which determined that a fire protection district could provide dress uniforms to its officers, in their capacity as representatives of the district, but that it would be inappropriate to purchase uniforms for volunteer firefighters who are neither officers nor official representatives of the fire department.

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.”

Page 2

Opinion Number 05-0280
Fire Chief Russell A. DiSalvo, Jr.
Mr. Robert J. Parr
Coteau Fire Protection District
Page -2-

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:

“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 request.

We note that in addition to other purposes, the Proposition provides that the Tax is levied for the purpose of “…operating said district’s fire protection facilities…”

In our opinion, proper and reasonable fire district operations, including the attendance by appropriate District personnel, volunteer or otherwise, at appropriate conferences, training and public relation events, and the provision of appropriate public education to the District’s constituents by paid or volunteer District personnel, falls within the purview of “…operating said district’s fire protection facilities…” In accord: Attorney General’s Opinion No. 92-592.

Accordingly, if the District has determined that the provision of dress uniforms to its paid members, volunteer members or both, will improve and facilitate District fire protection operations, it is the opinion of this office that that the District can expend a portion of the proceeds of the Tax for dress uniforms. In light of our determination herein, Attorney General’s Opinion No. 02-0084 is hereby recalled.

We trust the foregoing to be responsive to your request. 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

Page 3

Opinion Number 05-0280
Syllabus

47-A-1 – FIRE PROTECTION DISTRICTS
150 – TAXATION – Disposition and Proceeds of Special Tax

Pertains to the use of ad valorem tax proceeds for the purchase of dress uniforms for the members of a volunteer fire department. Recalls Attorney General’s Opinion No. 02-0084.

Chief Russell A. DiSalvo, Jr.
Mr. Robert J. Parr
Coteau Fire Protection District
2325 Coteau Road
Houma, Louisiana 70364

Date Received:

Date Released: December 8, 2005

Jeanne-Marie Zeringue Barham
Assistant Attorney General