Can a Louisiana city tax collector collect parish property taxes for the sheriff?

Plain-English summary

Ouachita Parish officials were considering a combined city and parish property-tax notice for municipal property owners. They asked whether the municipal tax collector could collect parish property taxes as a branch of the sheriff's office. The Attorney General said the sheriff and municipality could make a cooperative endeavor agreement for municipal collection of parish taxes.

The opinion relied on authority for local governments to work together and share personnel and equipment. It said the fee for the municipal collector's work appeared negotiable under La. R.S. 33:1324.1. R.S. 33:1423's tax-collection commission percentages could guide that negotiation, but the opinion did not impose a specific rate.

Currency note

This opinion was issued in 2006. Later statutory amendments, court decisions, or AG opinions may have changed the collection arrangements or fee rules. Check current law before entering an agreement.

What this means for you

Sheriffs and city tax collectors

If using the arrangement the AG described, set out the city's collection role and compensation in a cooperative endeavor agreement. The request described a shared computer system and proposed daily balancing and deposits; the AG addressed the authority for a sheriff-municipality collection agreement.

Assessors and property owners

The requester described a proposed combined city and parish tax notice, but the AG did not approve or analyze its format. Confirm the actual collection arrangement before directing a taxpayer where to pay.

Common questions

Does the sheriff have to collect every parish-tax payment personally?

The opinion quotes the Louisiana Constitution's statement that the sheriff is the collector of state and parish property taxes, then says the sheriff and municipality may agree to have the municipal collector perform the parish collection.

What arrangement did the AG say could authorize municipal collection?

The AG said a sheriff and municipality may enter into a cooperative endeavor agreement for the municipal collector to collect parish property tax. It did not decide whether that was the only possible arrangement.

Who sets the fee for municipal collection?

The AG said it appeared negotiable under La. R.S. 33:1324.1, which permits shared personnel and equipment on mutually agreed compensation terms. It identified R.S. 33:1423's tax-collection commissions as possible guidance.

Did the opinion resolve daily deposits and audit procedures?

No. The requester said those details would be worked out to satisfy audit requirements; the AG answered the legal-authority question without prescribing the accounting process.

Background and statutory framework

La. R.S. 33:1324.1 allowed political subdivisions to contract to combine personnel and equipment. The AG applied the cooperative endeavor provisions to a sheriff and municipality, concluding they could arrange for municipal collection of parish property taxes. It identified R.S. 33:1423 as a possible guide for compensation, not a mandatory fee for this arrangement.

Citations

• La. R.S. 33:1324.1 (shared personnel, equipment, and compensation).
• R.S. 33:1423 (tax-collector commissions).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/06-0205

Original opinion text

September 8, 2006
OPINION NUMBER 06-0205

4 ASSESSORS
115 TAXATION – Collection & Enforcement against person & property
Hon. Rich Bailey, CLA
La. R.S. 33:1321, et seq; 33:1324.1; 33:1423
Assessor
A sheriff and a municipality may enter into a
Ouachita Parish
cooperative endeavor agreement to provide that
P.O. Box 1127
the municipal tax collector will collect the parish
Monroe, Louisiana 71210
property tax.

Dear Mr. Bailey:

You requested an Attorney General’s opinion regarding the collection of property taxes. You indicate that several officials in Ouachita Parish have been working on having a property tax notice that, for those property owners inside a municipality, would include both the parish and city property taxes. A question has arisen as to whether the city tax collector could act as a “branch” of the Sheriff’s office in collecting taxes. You advise that everyone will be on the same computer system and using the same collection program. Details of balancing and depositing daily collections would be worked out to satisfy audit requirements. You question whether it is permissible for a municipal tax collector to also collect the parish property tax?

La. R.S. 33:1321 et seq., authorize parishes, municipalities, or political subdivisions of the state to make agreements between or among themselves to engage jointly in the exercise of any power, provided that at least one of the participants to the agreement is authorized under a provision of general or special law to perform such activity or exercise such power as may be necessary for completion of the undertaking.1

La. R.S. 33:1324.1 provides:

In order to effect economy of operation, any two or more political corporations or subdivisions may contract with each other to combine the use of administrative and operative personnel and equipment upon such basis of compensation therefore as may be mutually agreed to by all such political corporations and subdivisions.

1
La. Const. Art. V, Sec. 27 provides, in part, that the Sheriff “shall be the collector of state and parish ad valorem taxes”.

Page 2

Hon. Rich Bailey
Opinion Number 06-0205
Page -2-

Based upon the foregoing, it is the opinion of this office that a sheriff and a municipality may enter into a cooperative endeavor agreement to provide that the municipal tax collector will collect the parish property tax. The fee to be paid would appear to be purely negotiable under the provisions of R.S. 33:1324.1. This office would point out that R.S. 33:1423 sets forth percentages which the tax collector may deduct as commission for the collection of ad valorem taxes. It is possible that this statute could give guidance in the determination of an appropriate fee. In accord is Attorney General Opinion No. 93-208.

Trusting this adequately responds to your request, we remain,

Yours very truly,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY: _______
KENNETH L. ROCHE, III
Assistant Attorney General

CCF, JR/KLR, III/crt

Page 3

Opinion Number 06-0205

4 ASSESSORS
115 TAXATION – Collection & Enforcement against person & property

La. R.S. 33:1321, et seq; 33:1324.1; 33:1423

A sheriff and a municipality may enter into a cooperative endeavor agreement to provide that the municipal tax collector will collect the parish property tax.

Hon. Rich Bailey, CLA
Assessor
Ouachita Parish
P.O. Box 1127
Monroe, Louisiana 71210

Date Received:

Date Released: September 8, 2006

Kenneth L. Roche, III
Assistant Attorney General