Can a Louisiana 911 district use its dedicated tax for a shared voice radio system?

Plain-English summary

West Feliciana Parish's communications district had a special tax for acquiring, building, improving, maintaining, or operating an enhanced 911 telephone system. It proposed joining first responders and other public agencies in a cooperative arrangement for one compatible voice communications system. The Attorney General said the tax could fund the system, based on the request's description that it would enhance the 911 system.

The AG applied the rule that a special tax may be used only for the purpose for which voters levied it. Its approval turned on the proposed voice system serving that stated 911 purpose; it did not give the district general authority to fund unrelated communications projects.

Currency note

This opinion was issued in 2006 and applied one tax proposition to a proposed system. Later elections, statutes, court decisions, or AG opinions may have changed the permitted uses. Read the current tax proposition before spending.

What this means for you

Communications district boards

Document how each proposed system component enhances the approved 911 service before charging it to the dedicated tax. The AG accepted a multi-agency voice system because the request tied it to the tax's 911 purpose.

First responders and parish finance offices

A cooperative agreement can support the shared system described here, but it does not expand the tax's voter-approved purpose. Check the agreement and the specific costs against the proposition before payment.

Common questions

Was the tax limited to a telephone handset or call center?

The AG did not read it that narrowly. It approved a single compatible voice communications system where the request described that system as enhancing the 911 telephone service.

Could the district spend the tax on any public-safety radio project?

The opinion did not say so. It tied the approved expenditure to the enhanced-911 purpose stated in the tax proposition.

Why did the voter-approved purpose matter?

The AG cited La. R.S. 39:704 for the rule that special-tax proceeds may be used only for the object for which the tax was levied. It found the proposed system within that object on the submitted facts.

Background and statutory framework

La. R.S. 39:704 restricted special-tax revenue to its designated purpose. The West Feliciana proposition supported an enhanced 911 telephone system. The AG compared that purpose with the proposed interoperable voice system and found a sufficient connection to approve its funding through the cooperative endeavor described.

Citations

• La. R.S. 39:704 (special-tax purpose restriction).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/06-0238

Original opinion text

August 31, 2006
Opinion Number 06-0238

90-A-2 Public Funds – Loan, Pledge or Grants
Mr. Michael L. Hughes
150 Taxation
First Assistant District Attorney
20th Judicial District Court
West Feliciana Parish Communications District may use tax
proceeds for establishment of a single voice communications
P.O. Box 338
system to enhance the 911 telephone system.
Jackson, LA 70748

Dear Mr. Hughes:

As outlined in your request, you question if the West Feliciana Parish Communications District may use the proceeds of a special tax for the establishment of a single voice communication system that is compatible among all agencies. The tax at issue was levied for the purpose of acquiring, constructing, improving, maintaining and/or operating an enhanced 911 telephone system. The District proposes to use the funds as part of a cooperative endeavor agreement with first responding, emergency, and other public agencies in the parish to establish a single voice communication system. In short, it is opinion that the District may do so.

The proceeds of a special tax may only be used for the purpose for which it was levied.1 Our office has consistently opined that the proceeds of a tax levied for a specific purpose can only be used for that purpose.2 The language in the proposition specifically provides for the provision of an enhanced 911 telephone system. Based upon the facts in your request, this cooperative endeavor agreement is to provide for such a system. Accordingly, it is our opinion that the use of the tax proceeds for such a system coincide with the specified purpose for the tax proceeds.

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

BY: _________
TINA VICARI GRANT
Assistant Attorney General

CCF, jr./TVG/dam

1
La. R.S. 39:704
2
Attorney General Opinion Nos. 02-0381 and 03-0049

Page 2

Opinion Number 06-0238
Syllabus

90-A-2 Public Funds – Loan, Pledge or Grants
150 Taxation

West Feliciana Parish Communications District may use tax proceeds for establishment of a single voice communications system to enhance the 911 telephone system.

Mr. Michael L. Hughes
First Assistant District Attorney
20th Judicial District Court
P.O. Box 338
Jackson, LA 70748

Date Received:

Date Released: August 31, 2006

Tina Vicari Grant
Assistant Attorney General