| A Request for an Advisory Opinion, submitted by Christopher P. Guerin, regarding whether the Louisiana Code of Governmental Ethics ("Code") would prohibit him from continuing to provide CPA services to the 18th JDC Public Defender's Office and Port City Enterprises, Inc., while he serves as the Assessor for West Baton Rouge Parish beginning on January 1, 2021. |
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Mr. Guerin is currently the Chief Deputy Assessor for the WBRPAO. On January 1, 2021, his term as the WBRPAO Assessor will begin. The Assessor is the elected official responsible for establishing fair and equitable values of property (real and personal) for ad valorem tax purposes. The "ad valorem" basis of taxation means all property is to be taxed solely according to its value. Mr. Guerin is a certified public accountant ("CPA"), who has provided CPA services to the 18th JDC Public Defender's Office and Port City Enterprises, Inc. while he served as Chief Deputy Assessor.
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La. R.S. 42:1111(C)(1)(a) prohibits a public servant from receiving any thing 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.
La. R.S. 42:1111(C)(2)(d) provides that no public servant and no legal entity in which the public servant exercises control or owns an interest in excess of twenty-five percent, shall receive any thing of economic value for or in consideration of services rendered, or to be rendered, to or for any person during his public service unless such services are: (d) Neither performed for nor compensated by any person or from any officer, director, agent, or employee of such person, if such public servant knows or reasonably should know that such person has or is seeking to obtain contractual or other business or financial relationships with the public servant's agency; conducts operations or activities which are regulated by the public employee's agency; or has substantial economic interests which may be substantially affected by the performance or nonperformance of the public employee's official duty.
La. R.S. 42:1111(E)(1) provides that no public servant, and no legal entity of which such public servant is an officer, director, trustee, partner, or employee, or in which such public servant has a substantial economic interest, shall receive or agree to receive any thing of economic value for assisting a person in a transaction, or in an appearance in connection with a transaction, with the agency of such public servant.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
LaToya D. Jordan |
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