Could a West Baton Rouge deputy assessor also own a private accounting practice?

Plain-English summary

West Baton Rouge Parish's assessor asked whether a deputy assessor could own and operate a private accounting practice. The AG said the combination was not dual officeholding: private firm ownership was not a second public office or public job under the dual-officeholding policy it discussed.

That did not settle the deputy's ethics position. The AG said it lacked enough information about the firm's clients and transactions to decide whether any particular conflict of interest existed. It referred to the Code of Governmental Ethics and strongly suggested that the deputy become familiar with it and ask the Louisiana Board of Ethics about questionable activities, especially dealings with the parish. The opinion gave no blanket ethics clearance to the accounting business.

Currency note

This opinion was issued in 2006. 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 owning an accounting firm make the deputy assessor a dual officeholder?

The AG said no. The deputy's public job and a privately owned accounting practice did not amount to two public offices or jobs.

Did the opinion approve all accounting work the deputy might take?

No. The AG said the facts were insufficient to assess specific ethics conflicts; those issues depended on the firm's activities and transactions.

What did the AG say about work involving the parish?

It singled out potential dealings between the firm and the parish as transactions for which the deputy should seek the Louisiana Board of Ethics' view if questionable.

Background and statutory framework

The opinion quoted the policy statement in Louisiana Revised Statute 42:61 on dual public offices and jobs and the ethics-code policy in La. R.S. 42:1101 on conflicts between public duty and private interest. It separated the categorical dual-officeholding question from an unresolved ethics inquiry that needed facts about the practice.

Citations

• Louisiana Revised Statute 42:61 (dual-officeholding policy).
• La. R.S. 42:1101 (Code of Governmental Ethics policy).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/06-0022

Original opinion text

March 29, 2006
OPINION NO. 06-0022
-4- ASSESSORS; 71 - MUNICIPALITIES
– OFFICERS – DUAL OFFICE HOLDING
LSA-R.S. 42:61 A & B; LSA-R.S. 42:1101 A & B

Mr. Barney M. Altazan, Assessor We do not find dual office holding and do not
Parish of West Baton Rouge
have enough information to determine if your
P. O. Box 75
deputy tax assessor may have conflicts of interest.
Port Allen, Louisiana 70767-0076 These will need to be addressed on a case-by-case basis.
Dear Mr. Altazan:

Your request for an Attorney General’s opinion has been forwarded to me for research and reply. Specifically, you ask if it is permissible for a deputy tax assessor to also own and operate an accounting practice?

Louisiana Revised Statute 42:61 declares the policy considerations which underlie the prohibitions on dual office holding. This statute is as follows:

§ 61. Declaration of policy
A. It is essential to the maintenance of a democratic society that public officials and employees perform the public business in a manner which serves to promote and maintain in the general citizenry a high level of confidence and trust in public officials, public employees, and governmental decisions. The attainment of this end is impaired when a public official or employee holds two or more public offices or public jobs which by their particular nature conflict with the duties and interests of each other. The attainment of a high level of confidence and trust by the general citizenry in public officials, employees, and governmental decisions is further impaired by the excessive accumulation of governmental power which may result from public officials or employees holding two or more public offices or public jobs.

B. It is the purpose of this Part to implement a policy which will serve to maintain a high level of trust and confidence by the general citizenry in public officials, employees, and governmental decisions of the government of this state and of its political subdivisions by defining and regulating dual employment and by defining, regulating, and prohibiting dual office holding.

Page 2

It is apparent from a reading of this statute that employment with a public office and ownership of a private accounting practice does not constitute dual office holding.

Additionally, the Louisiana Code of Governmental Ethics is found in La. R.S. 42:1101 et seq. The policy considerations underlying this Code are found in Section 1101 which is as follows:

§ 1101. Declaration of policy

A. Whereas the people of the state of Louisiana have in Article X, Section 21 of the Louisiana Constitution mandated that the legislature enact a code of ethics for officials and employees of this state and its political subdivisions, the legislature does hereby enact a Code of Governmental Ethics.

B. It is essential to the proper operation of democratic independent and impartial; that governmental decisions and policy be made in the proper channel of the governmental structure; that public office and employment not be used for private gain other than the remuneration provided by law; and government that elected officials and public employees be that there be public confidence in the integrity of government. The attainment of one of more of these ends is impaired when a conflict exists between the private interests of an elected official or a public employee and his duties as such. The public interest, therefore, requires that the law protect against such conflicts of interest and that it establish appropriate ethical standards with respect to the conduct of elected officials and public employees without creating unnecessary barriers to public service. It is the purpose of this Chapter to implement these policies and objectives.

Since it is difficult to anticipate all instances in which the accounting firm owned by your deputy tax assessor may be engaged, it is strongly suggested that the deputy tax assessor become familiar with the code of Governmental Ethics. It is also strongly suggested he ask the Louisiana Board of Ethics for an opinion on any activities or transactions that may be questionable, particularly any dealing his firm may have with your parish.

Page 3

In summary, we do not find dual office holding and do not have enough information to determine if your deputy tax assessor may have conflicts of interest. These will need to be addressed on a case-by-case basis.

We trust we have sufficiently answered your question. However, if you should need anything further do not hesitate to contact this office.

Very truly yours,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY:__________
FRANCES J. PITMAN
ASSISTANTATTORNEY GENERAL

CCF,Jr.:FJP:sc

Page 4

OPINION NO. 06-0022

4 - ASSESSORS
71 - MUNICIPALITIES
78 – OFFICERS – DUAL OFFICE HOLDING

LSA-R.S. 42:61 A & B
LSA-R.S. 42:1101 A & B

We do not find dual office holding and do not have enough information to determine if your deputy tax assessor may have conflicts of interest. These will need to be addressed on a case-by-case basis.

Mr. Barney M. Altazan, Assessor
Parish of West Baton Rouge
P. O. Box 75
Port Allen, Louisiana 70767-0076

Date Received: 01.27.06
Date Released: March 29, 2006

FRANCES J. PITMAN
ASSISTANT ATTORNEY GENERAL