Did the St. Tammany police jury have to buy a mapping system needed by the parish assessor?

Plain-English summary

St. Tammany's assessor asked whether the parish police jury had to pay for a computerized mapping system showing detailed lots and blocks. In 2005, the Attorney General said yes if the assessor could adequately show the system was needed to perform official duties. La. R.S. 33:4713 required the police jury or other parish governing authority to make purchases of maps and equipment needed by assessors, then bill the other tax-recipient bodies for their shares.

The AG read the statute as mandatory and found no restriction limiting the type of map to paper or allowing the governing authority to reject a needed mapping system because of its cost. The statute allocated the cost among parish tax recipients in proportion to the tax money each received. The opinion's answer depended on a demonstrated need for the system; it did not decide whether a particular product met that need on an evidentiary record.

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 the police jury refuse a needed GIS system because it was expensive?

The AG said cost alone was not a reason to reject a needed mapping-system request under the statute it reviewed. Its answer assumed the assessor had shown a need for the system.

Who initially bought the mapping system?

The AG said the police jury or other parish governing authority had to make the purchase, then bill the other parish tax recipients for their proportional shares.

How were the shares calculated?

The quoted statute allocated the expense according to the proportion of parish tax money received by each tax-recipient body.

Background and statutory framework

The chief deputy assessor described a “Geographical Informational System” for detailed property mapping. The AG applied La. R.S. 33:4713, which required purchase of needed maps for assessors and proportional sharing of costs among tax recipients. It cited earlier La. Atty. Gen. Op. 88-443 as consistent with its interpretation. The official PDF's second-page running header shows a different opinion number, while its title and syllabus identify this document as 05-0332.

Citations

• La. R.S. 33:4713 (needed assessor maps, purchase duty, and proportional tax-recipient cost).
• La. Atty. Gen. Op. 88-443 (earlier opinion cited as consistent).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0332

Original opinion text

November 14, 2005
OPINION NO. 05-0332
4 -- Assessors

90 -- Police Juries - Powers & Functions Mr. George F. Klumpp, Jr., CLDA
Chief Deputy Assessor
La. R.S. 33:4713
St. Tammany Parish Assessor’s Office
701 North Columbia Street
Assuming that the Assessor could show a need for
a computerized mapping system, it is the opinion
Covington, Louisiana 70433
of this office that the police jury would have the
obligation to purchase such a system and then bill
Dear Mr. Klumpp: the other tax recipients for their proportionate share.

Your request for an Attorney General’s Opinion has been referred to me for research and reply.

Specifically, you ask whether under La. R.S. 33:4713 the police jury must pay for the cost of what you term a “Geographical Informational System” which presumably consists of a computer software program that shows customized and detailed views of lots and blocks within St. Tammany Parish.

The answer to this question is in the affirmative.

La. R.S. 33:4713 provides, in pertinent part, the following:

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.

The police jury or other governing authority shall make these purchases and then bill the other tax recipients for the proportionate share.

The statutory provisions cited above are not discretionary. They are mandatory, and as such, require the police jury or other parish governing authority to purchase all maps that are necessary for the performance of the assessor’s official duties. Further, it is significant to note that the legislature did not place any restriction or limitation on the nature or type of map. Nor does the statute permit the police jury or parish governing authority to reject a request for maps just because of their cost. The statute simply says

Page 2

George F. Klump, Jr.
Chief Deputy Assessor
St. Tammany Parish Assessor’s Office
OPINION No. 05-0304
Page 2

that the cost of maps, as may be needed, shall be borne proportionately by all tax recipient bodies. For these reasons, assuming the assessor adequately shows a need for a computerized mapping system, it is the opinion of this office that the police jury would have the obligation to purchase such a system and then bill the other tax recipients for their proportionate share.

This opinion is consistent with other opinions issued by this office on the subject. See, e.g., La. Atty. Gen. Op. 88-443.

We hope this sufficiently answers your inquiry, but if we can be of further assistance, do not hesitate to contact us.

Yours very truly,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

By:________
Christopher D. Matchett
Assistant Attorney General

CCF,Jr.:CDM:lrs

Page 3

OPINION NO. 05-0332

4 -- Assessors

90 -- Police Juries - Powers & Functions

La. R.S. 33:4713

Assuming that the Assessor could show a need for a computerized mapping system, it is the opinion of this office that the police jury would have the obligation to purchase such a system and then bill the other tax recipients for their proportionate share.

Mr. George F. Klumpp, Jr.
Chief Deputy Assessor
St. Tammany Parish Assessor’s Office
701 North Columbia Street
Covington, Louisiana 70433

Date Received:
CHRISTOPHER D. MATCHETT
Date Released: November 14, 2005
Assistant Attorney General