State AG’s office revises ruling on T’bonne ad valorem taxes

The Louisiana Attorney General’s office has reversed an earlier ruling that now allows the calling of a special election to authorize the levy of ad valorem taxes without first being required to obtain the approval of the parish council in the form of an ordinance.

The opinion was written by Assistant Attorney General Benjamin Huxen, II, and was directed to Houma attorney Courtney Alcock, legal counsel for the Terrebonne Parish Consolidated Government.

Alcock had requested a clarification of an earlier opinion that said a fire protection district in Ascension Parish must obtain the Ascension Parish Council’s approval in the form of an ordinance before submitting any ad valorem tax proposition to electors.

Alcock said in her request that Terrebonne Parish’s Home Rule Charter requires an ordinance when any district acts to levy taxes and also must pass a resolution ordering and calling an election. The district must than apply to the parish council and the State Bond Commission for approval of the election. Upon approval of the Bond Commission, the parish council passes a resolution approving the election and the proposition is then placed on the ballot. If the measure passes, the council then must vote on an ordinance to levy the tax.

“As you point out,” Huxen said to Alcock in his opinion, “a call for an election to levy taxes is not an act that actually levies taxes. It merely allows for a holding of an election to authorize the levy of the tax.

“… Accordingly, the passage of a resolution to call a special election to authorize the levy of ad valorem taxes is legally sufficient. The passage of an ordinance to call an election to authorize the levy of ad valorem taxes is also legally sufficient but is not required unless dictated by specific provisions of one’s charter.

“Thus, it is the opinion of this office that, under the Ascension and Terrebonne Parish Home Rule Charters, a resolution by the parish council is legally sufficient to approve the call of a special district election to authorize the levy of ad valorem taxes.”