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2014-939
Opinion Type
Advisory Opinion
Docket Number
2014-939
Requesting Party
Kristyn Childers
Parties Involved
Livingston Parish
Millage Management LLC
Livingston Parish Assessor's Office (LPAO)
Decision Date
9/19/2014
Law
R.S. 42:1111C(1)(a)
Caption
Advisory opinion that the Code of Governmental Ethics does not prohibit an employee of the Livingston Parish Assessor's Office from providing tax services pertaining to ad valorem taxes to taxing districts outside of Livingston Parish
Ethics Subject Matters
Participation
Payment - Not Duly Entitled
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STATE OF LOUISIANA
''� DEPARTMENT OF STATE CIVIL SERVICE
�a'woF�'�U!s�"':
S,sm; 'y_ LOUISIANA BOARD OF ETHICS
`y '�1��'1���h�i P.O.BOX 4368
4 , I BATON ROUGE,LA 70821
0--- (225)219-5600
FAX:(225)381-7271
1-800-842-6630
www.ethics.state.la.us
September 22, 2014
Kristyn Childers
P.O. Box 488
Livingston, Louisiana 70754
Re: Ethics Board Docket No. 2014-939
Dear Ms. Childers:

The Louisiana Board of Ethics, at its September 19, 2014 meeting, considered your request for an
advisory opinion regarding whether you may offer tax services pertaining to ad valorem taxes to
taxing districts outside of Livingston Parish for a fee. You are currently employed with the
Livingston Parish Assessor's Office(LPAO).You stated that your job duties include consulting with
and assisting taxing districts within Livingston Parish with the necessary paperwork required to levy
ad valorem taxes and to stay abreast of changes in the law regarding time frames and other deadlines
involving the ad valorem tax levies.
You stated that you own Millage Management LLC. Through this company you would like to offer
certain advisory services to taxing districts outside of Livingston Parish and not within your normal
work week. These services include establishing a timeline to levy the tax,project revenue from the
rate authorized in the district, provide and complete the correct "non roll forward" and/or "roll
forward" documentation, and make sure all "non roll forward"and/or"roll forward" requirements
are met. You stated that you would not use any property or equipment within the LPAO.
Section 1111 C(1)(a)of the Code of Governmental Ethics(Code of Ethics)prohibits a public servant
from receiving anything of economic value for any service, the subject matter of which is devoted
substantially to the responsibilities,programs,or operations of the agency of the public servant and
in which the public servant has participated.You consult and provide assistance,through the LPAO,
to taxing districts inside of Livingston Parish concerning ad valorem taxes.This prohibits you from
receiving anything of economic value, besides payment from the LPAO, for the consulting and
assistance you perform for Livingston Parish.
The Board concluded and instructed me to inform you that the Code of Ethics would not prohibit
you from providing tax services pertaining to ad valorem taxes to taxing districts outside of
Livingston Parish. So long as the services you provide through your position with the LPAO are
limited to Livingston Parish, tax services provided outside of Livingston Parish, through Millage
Management LLC, would not be prohibited.
This advisory opinion is based solely on the facts as set forth herein. Changes to the facts presented
may result in a different application of the provisions of the Code of Ethics. The Board issues no
AN EQUAL OPPORTUNITY EMPLOYER