Can St. Landry Parish abolish its District Five road commission and take its taxes and assets?

Plain-English summary

St. Landry Parish's District Five Road and Public Works Commission asked whether local government could abolish the board, take its taxes, end its service while a maintenance tax remained, or dispose of its fixed assets. The 2006 Attorney General opinion said these were the same questions answered in Opinion 01-17 and reported no intervening legislative act changing that answer. The AG enclosed a copy of Opinion 01-17 with its response. Its syllabus states that a local governmental subdivision may merge a special district into itself by a vote of its electorate.

Opinion 01-17 explains the answer: District Five was created by the legislature, rather than the parish government, so the parish could not abolish it under its ordinary district-abolition power. That earlier opinion says, “As a political subdivision of the state, having been created by the legislature, it can only be abolished by the legislature.” It also discusses consolidation and merger under the Louisiana Constitution's election procedure; the parish would acquire the district's rights and revenues after an approved merger.

Currency note

This opinion was issued in 2006 and relies on an earlier opinion. Subsequent legislation, constitutional interpretation, court decisions, or later AG opinions may have changed the analysis. Verify current district law and election requirements before taking action.

What this means for you

District commissioners

If parish officials propose to take over the commission, ask which legal route they intend to use. Opinion 01-17 distinguished a unilateral parish abolition from a voter-approved constitutional merger. It left the detailed questions about tax control, continuing board service, and assets unresolved until such an election succeeded.

Parish officials and voters

The earlier opinion quotes the constitutional merger rule as requiring approval by majorities in both the local governmental subdivision as a whole and the affected district. It also says outstanding debt must be provided for before the merger power is exercised. Review those conditions and current law before proposing a vote.

Common questions

Could the parish government abolish District Five on its own?

The AG's earlier answer was no. Opinion 01-17 says the parish's general power to abolish districts it created did not cover this legislatively created district. The 2006 opinion reaffirmed that analysis.

Could the parish take the road commission's tax revenues?

Opinion 01-17 treated that question as premature without a successful merger election. It quoted the constitutional rule that, upon consolidation and merger, the local government succeeds to the special district's rights, revenues, and powers.

Did the 2006 AG opinion decide who receives the fixed assets?

No. It referred the same fixed-asset question to Opinion 01-17. The earlier opinion said the assets question was moot until a successful merger election.

Does a maintenance tax alone answer whether the board continues?

The opinions do not give that tax a standalone effect on the board's life. Opinion 01-17 said the board-continuation question was moot until a merger election succeeded, and Opinion 06-0197 adhered to that response.

Background and statutory framework

The 2006 opinion cites La. R.S. 48:600.1, La. R.S. 48:602, and La. Const. Art VI, Sec. 16, then expressly adopts the analysis of Opinion 01-17. The earlier official opinion explains that the road commission was a state political subdivision created by legislation. It distinguishes abolishing that district from merging it into a parish through the constitutional vote, and it reserves the detailed tax, board, and asset questions pending that vote.

Citations

• La. R.S. 48:600.1 (District Five's creation and powers).
• La. R.S. 48:602 (public works district provisions).
• La. Const. Art VI, Sec. 16 (merger rule identified by the opinion).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/06-0197
• Earlier opinion relied on here: https://www.ag.state.la.us/Opinion/Download/01-0017

Original opinion text

December 13, 2006
Opinion Number 06-0197

Ms. Denise Cannatella
Vice-Chairman
92 - Public Works
District Five Road and Public Works La. R.S. 48:600.1, La. R.S. 48:602, La. Const. Art VI, Sec. 16 Commission of St. Landry Parish
P.O. Box 86
A local governmental subdivision may consolidate and merge
into itself any special district by a vote of its electorate.
Lebeau, Louisiana 71345-0086

Dear Ms. Cannatella:

On behalf of the District Five Road and Public Works Commission of St. Landry Parish, you have requested an Attorney General’s Opinion on several questions relative to the Commission’s status. Specifically, you ask whether:

1) Can this Board be abolished by the local Government?
2) Can the established taxes be taken over by local Government?
3) Can this Board serve as long as there is a maintenance tax in place?
4) What is the disposition of the fixed asset of the Commission?

A review of prior Attorney General Opinions reveals that questions identical to the ones raised by your current request were previously addressed by Attorney General Opinion No. 01-17. A copy of that opinion is enclosed for review. This office is not aware of any Act of the legislature that would affect the analysis and response contained in Attorney General Opinion No. 01-17.

We trust this adequately responds to your request. If you have any questions or comments, please do not hesitate to contact our office.

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

BY: ________ MICHAEL J. VALLAN
Assistant Attorney General

CCF, JR/MJV/crt

Page 2

Opinion Number 06-0197
Syllabus

92 - Public Works
La. R.S. 48:600.1, La. R.S. 48:602, La. Const. Art VI, Sec. 16

A local governmental subdivision may consolidate and merge into itself any special district by a vote of its electorate.

Ms. Denise Cannatella
Vice-Chairman
District Five Road and Public Works
Commission of St. Landry Parish
P.O. Box 86
Lebeau, Louisiana 71345-0086

Date Received:

Date Released: December 13, 2006

Michael J. Vallan
Assistant Attorney General