| Advisory Opinion request from Margaret H. Kern, general civil counsel for the St. Tammany Parish Sheriff, Randy Smith, regarding tax sales. |
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St. Tammany Parish Sheriff Randy Smith asks whether the Code would prohibit certain groups of individuals from purchasing property at ad valorem tax sales conducted by his office. The delinquent tax assessments are handled by the St. Tammany Parish Assessor's Office and the tax sales are handled by the St. Tammany Parish Sheriff Property Tax Division.
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This matter was deferred until the AG issued Opinion 19-0102 on the interpretation of La. R.S. 47:2162. The AG issued an opinion stating that La R.S. 47:2162 does not prohibit a deputy sheriff whose duties do not include collection or assessment of ad valorem taxes from purchasing property at an ad valorem tax sale. The opinion also stated that immediate family members (other than spouses) of employees of the Sheriff or Assessor whose duties do not include collection or assessment of ad valorem taxes are not prohibited under La. R.S. 47:2162 from purchasing property at an ad valorem tax sale.
The AG did not opine on the application of the Ethics Code to this situation.
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La. R.S. 42:1113A(1)(a) provides that no public servant, or member of such a public servant's immediate family, or legal entity in which he has a controlling interest shall bid on or enter into any contract, subcontract, or other transaction that is under the supervision or jurisdiction of the agency of such public servant.
La. R.S. 42:1102(13) defines "immediate family" as it relates to a public servant to mean his children, the spouses of his children, his brother and their spouses, his sisters and their spouses, his parents, his spouse, and the parents of his spouse.
La. R.S. 42:1102(8) defines "controlling interest" to mean any ownership in any legal entity or beneficial interest held in a trust, held by or on behalf of an individual or a member of his immediate family, either individually or collectively, which exceeds twenty-five percent of that legal entity.
La. R.S. 42:1102(2)(a) defines "agency" as it relates to public servants of political subdivisions to mean that agency in which the public servant serves.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
Tracy Barker |
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