Could a Louisiana tax hearing notice appear beside newspaper court news?

Plain-English summary

In 2013, the Louisiana Attorney General concluded that a tax recipient body's millage-hearing notice met the newspaper placement rule when it appeared on a page of editorial court news. The statute required prominent placement outside the classified-advertisement and public-notice sections. The newspaper identified a different page as its public-notice section and said its court-news roundup was produced by the editorial staff.

The AG distinguished news about court actions from legal notices published at government direction. Its conclusion depended on the paper's stated layout and the placement of this particular notice. It did not set a general rule that every page headed "court news" would satisfy the statute.

Currency note

This opinion was issued in 2013. 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

Was the court-news page treated as the newspaper's public-notice section?

No. The paper's editor said the court-news roundup was editorial content, while a separate page was labeled "PUBLIC NOTICES" and "SHERIFF SALES." The AG relied on that distinction.

Why did the exact page matter?

The statute discussed in the opinion required the hearing notice to have prominent placement in a section other than classifieds or public notices. The AG concluded that the notice's actual page met that requirement.

Did the opinion decide whether the underlying tax increase was lawful?

No. The request and answer addressed where the hearing notice appeared in the newspaper.

Background and statutory framework

A legislator supplied the newspaper advertisement and the editor's explanation of the paper's sections. The AG applied La. R.S. 47:1705(B)(2)(c)(iii)(aa), which required prominent placement outside classifieds and the public-notice section. It used La. Civ. Code art. 11 to give statutory words their generally prevailing meaning.

Citations

• La. R.S. 47:1705(B)(2)(c)(iii)(aa) (newspaper placement rule).
• La. Civ. Code art. 11 (ordinary meaning of statutory words).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/13-0193

Original opinion text

~tate of Ifinuisiana
DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE
70804-9005
JAMES D. "BUDDY" CALDWELL
ATIORNEY GENERAL

November 7,2013
OPINION 13-0193

The Honorable Sherman Q. Mack 129 - TAXATION· Levy & Assessment (ad valorem taxes) La. Canst. art. VII, §23(C); La. R.S. 47:1705 House of Representatives, District 95
A notice that appears on a page of the newspaper that mainly
P.O. Box 1450
contains notice of court actions not published at the direction of
Livingston, Louisiana 70754 governmental officials and is not located on the same page as the classified advertisement or public notice section complies with the provisions of La. R.S. 47:1705(B)(2)(c)(iii)(aa).
Dear Representative Mack:

You requested an opinion from this office regarding the publication requirements in La.
R.S.47:1705.

You provided us with a copy of an advertisement publishing a tax recipient body's public notice of the date, time, and place of a hearing at which it intends to consider levying additional or increased millage rates without further voter approval. The notice in question appeared on a page of the newspaper that mainly contains notice of court actions. Further, the editor of the paper in question, The Livingston Parish News, indicated as follows:

The display ad was placed on Page C5 next to another display ad for attorney Robert Harrison. The rest of Page C5 on that day was used for a news roundup story of criminal court news, which was written by reporter Alice Dowty. It is our practice to place these and similar types of roundup stories under a header above it to label the content. On the next page, Page C6, which is a continuation of the Sports section, you will see a roundUp of sports stories labeled "Sports Shorts" that uses the same style of label head in our newspaper. We also use this sort of head for community events, obituaries, the weekly felony arrests, business news briefs, editorials, Call & Comment and some others, all of which are news products generated by our editorial staff. We never use this type of header to label any sort of advertising product. Page C2 of the paper that day contains the legal advertising section which is clearly labeled in another format in large all-capital letters as "PUBLIC NOTICES" and "SHERIFF SALES." Pages C3 and C4 are Classified pages identified by their distinctive format. The public notices and classified ads are advertising products handled by our Advertising Department, whereas Court News

Page 2

The Honorable Sherman Q. Mack
Opinion 13-0193
Page -2­

and the other roundup type stories mentioned are news products handled by our Editorial Department.

Thus, your question is whether the notice complies with La. R.S. 47:1705(B)(2)(c)(iii)(aa), which requires "[p]rominent placement in the newspaper in a section other than the class-ified advertisement or public notice section." [Emphasis added].

Under La. Civ. Code art. 11, "[t]he words of a law must be given their generally prevailing meaning." Therefore, we turn to a dictionary definition of that term. According to Black's Law Dictionary (8th ed. 2004), a "pu blic notice" is defined,. in pertinent part, as "notice given to the public or persons affected, usu. by publishing in a newspaper general circulation."

In the current instance, the public notice section of that day's paper actually was contained on page C2, not on page C5 with the notice in question. Further, the court news in The Livingston Parish News. is actually published at the direction of the paper rather than at the direction of governmental officials to give legal notice to the public or persons affected.

Considering the forgoing statutory authority, it is the opinion of this office that a notice that appears on a page of the newspaper that mainly contains notice of court actions not published at the direction of governmental officials and is not located on the same page as the classified advertisement or public notice section complies with the provisions of La. R.S. 47:1705(B)(2)(c)(iii)(aa).

We trust this adequately responds to your request. However, if our office can be of 'further assistance, please do not hesitate to contact us.

You rs very tru Iy,

JAMES D. "BUDDY" CALDWELL
Attorney General

By: ~".
BENJAMIN A. HUXEN II u-;rz
Assistant Attorney General
JDC/BAH II