Can one Louisiana fire protection district use its tax-funded firefighters and equipment to operate another district's station?

Plain-English summary

St. Tammany Fire Protection District 7 was short of personnel and funding. Districts 7 and 8 were considering operating a station inside District 7 that would serve both districts. District 8 would supply personnel and equipment, without transferring money directly to District 7.

The attorney general distinguished a temporary loan of staff and equipment from using one district's dedicated resources to run the other. The opinion said Louisiana law allows a political subdivision to lend equipment and personnel temporarily to another under prescribed circumstances, including a written agreement. But it concluded District 8 could not effectively operate District 7 with personnel, equipment, and funds dedicated to District 8.

The distinction turned on the voters' tax propositions. District 8's three ad valorem taxes were authorized for uses “in and for the District.” District 7's three taxes had the same restriction. In the attorney general's view, those dedicated resources could not be used to provide services outside the taxing district merely by calling the arrangement a loan or omitting a cash transfer.

What this means for you

Fire district boards and chiefs

The opinion recognized a route for temporary use of one district's personnel and equipment by another under Article VII, § 14(B)(14) and La. R.S. 33:4712.18. It did not treat that route as permission for District 8 to fund and operate District 7 with resources paid for by District 8's dedicated taxes.

Districts considering a shared station

The request involved a proposed station inside District 7 serving both districts. The opinion resolved the proposed use of District 8's staff and equipment, but did not approve a particular shared-station plan. Its stated limit was the dedication of each district's tax proceeds to things in and for that district.

Taxpayers in the two districts

The opinion relied on the purposes voters approved in each district's tax propositions. It said proceeds dedicated to a district's own uses could not be redirected to operate another district, even though the constitution permits temporary loans of public personnel and equipment in the stated circumstances.

Common questions

Q: Can Louisiana fire districts ever lend firefighters or equipment to each other?
A: The opinion said temporary lending is authorized under prescribed circumstances, including a written agreement, when one political subdivision requests another's equipment or personnel. It did not set out every condition for a particular loan.

Q: Could District 8 run District 7's station if no cash changed hands?
A: The attorney general said no to an arrangement that would effectively operate District 7 with District 8's dedicated personnel, equipment, and funds. The request said no money would be transferred directly, but that did not resolve the tax-use restriction.

Q: Why did the voters' tax propositions matter?
A: Each district's ad valorem taxes were approved for things “in and for the District.” The opinion cited that dedication as the reason District 8 could not use its tax-funded resources to operate District 7, and District 7 could not use its resources outside District 7.

Q: Did the opinion ban every shared fire station?
A: It did not issue a general ruling on shared stations. It answered the proposed resource arrangement and distinguished a temporary loan from one district effectively funding and operating another.

Background and statutory framework

The opinion read Louisiana Constitution Article VII, § 14(B)(14) as allowing a political subdivision, upon request and through a written agreement, to donate the temporary use of equipment and personnel to another political subdivision. It identified La. R.S. 33:4712.18 as supplying the written-agreement requirement.

The attorney general then applied the separate restriction on dedicated taxes. The opinion said Louisiana Constitution Article VI, section 32 permits special taxes with voter authorization, and La. R.S. 40:1501 requires a fire district's tax proposition to specify the tax's purpose. The District 7 and District 8 propositions limited use to things “in and for the District.” The opinion therefore rejected using one district's dedicated resources to effectively operate the other.

Citations and references

• La. R.S. 33:4712.18 (written agreement for temporary personnel and equipment use)
• La. R.S. 40:1501 (fire district ad valorem tax propositions)
• City of New Orleans v. Louisiana Assessors’ Ret. & Relief Fund, 986 So.2d 1, 16 (La. 10/1/07) (dedicated tax purpose)
• Denham Springs Econ. Dev. Dist. v. All Taxpayers, Prop. Owners, 894 So.2d 325, 335 (La. 2005) (dedicated tax purpose)

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/24-0021

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain; the linked PDF is authoritative.

STATE OF LOUISIANA
DERRTMENT OF JUSTICE
OFFICE OF THE ATTORNEY GENERAL
P.O. Box 9OO5
BATON ROUGE, LA
70804-9005

October 1 2024
,

ATToRNEY GENERAL
OPINION 24-002 1

71-1-1 — Municipal Fire & Police Civil Service
Fire Chief Brandon Stein . . La. Const. art. VII, § 14 La. Const. art. VI, §32
.

  St. Tammany Fire Protection District 8                  La. R.S. 33:4712.18                 La. R.S. 40:1501
  22445 Highway 36                                                            .           .           .    .

Use of funds derived from Fire Protection District 8 s current ad .

Abita Springs, LA 70420
valorem taxes are limited to expenditure of funds in and for the
district. While District 8 may temporarily loan personnel and equipment to District 7 pursuant to La. Const. art. VII, § 7 under prescribed circumstances, District 8 is not permitted to effectively operate District 7 with the personnel, equipment, and Dear Chief Stein .
funds dedicated to District 8.

Our office received your request for an opinion regarding the legality of the use of public funds, manpower, and equipment from one fire protection district in another fire protection district. You indicated in your request that Fire Protection District 7 is experiencing hardships in personnel and funding. Thus, a proposal is being considered that would have Fire Protection District 7 and 8 jointly operate a fire station that is within the jurisdictional boundaries of Fire Protection District 7 but would serve both districts. In speaking with you, you advised that District 8 would provide personnel and equipment to District 7.
Funds would not be given directly to District 7 nor vice versa to District 8.

It is the opinion of this office that, while District 8 may temporarily loan personnel and equipmentto District7 pursuantto La. Const. art. VII, § 7 and La. R.S. 33:4712.18, under prescribed circumstances, District 8 is not permitted to effectively operate District 7 with the personnel, equipment, and funds dedicated to District 8.

Louisiana Constitution article VII, section 14(B)(14) authorizes a political subdivision, pursuant to written agreement, to donate the use of public equipment and personnel upon request to another political subdivision.1 However, this provision does not negate the need for compliance with other constitutional provisions. Louisiana Constitution article VI, section 32 provides that political subdivisions may levy special taxes when authorized by a majority of the electors in that political subdivision. Louisiana Revised Statute 40:1501 provides that fire protection districts may submit to the electors of the district a proposition to levy ad valorem taxes and that the purpose of the tax be specified in the proposition. The Louisiana Supreme Court has previously held that when citizens vote to approve a tax proposition with a dedicated purpose, “the tax cannot be used for a purpose other than that approved by the citizens.” City of New Orleans v. Louisiana Assessors’ Ret. & Relief Fund, 2005-2548, p. 18 (La. 10/1/07), 986 So.2d 1, 16, on reh’g (1/7/08); see also Denham Springs Econ. Dev. Dist. v. All Taxpayers, Prop. Owners, 2004-1674, p. 14 (La. 2/4/05), 894 So.2d 325, 335.

1 La. R.S. 33:4712.18 provides the requirement of the written agreement.

Page 2

OPINION 24-0021
Fire Chief Brandon Stein
Page 2

Currently, District 8 levies three ad valorem taxes, all of which were approved by the electors of the district in the October 14, 2017 election. Each proposition provides that the tax is to be used for various things “in and for the District.”2 Likewise, District 7’s three currently authorized ad valorem taxes provide the same.3

Article VII, § 14(B)(14) and La. R.S. 33:4712.18 do authorize one political subdivision to donate to another the use of equipment and utilization of personnel for temporary use under the circumstances prescribed in the referenced laws; however, such authorization does not contemplate or permit one political subdivision to effectively fund and operate another political with dedicated funds.

Because District 8’s voter approved ad valorem taxes that limit the use of the tax proceeds to things in and for the district, District 8 may not operate District 7 with the loan of its equipment or personnel. Likewise, District 7 may not use resources funded with its ad valorem taxes to provide services outside of District 7.

We trust that this opinion of the Attorney General adequately responds to your inquiry. However, if our office can be of further assistance, please do not hesitate to contact us.

With best regards,

LIZ MURRILL
ATTORNEY GENERAL

Iivia G. Boudre,’ux
Assistant Attorny General

LM:OGB

2
See Fire Protection District No. 8 Propositions 1, 2, and 3 which were approved by the electors of District 8 in the October 14, 2017 election.
See Fire Protection District No. 7 Proposition, approved by the electors of District 7 in the December 10, 2016 election; Fire Protection District No. 7 Proposition, approved by the electors of District 7 in the May 4, 2016 election; and Fire Protection District No. 7 Proposition, approved by the electors of District 7 in the November 13, 2021 election.