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Advisory opinion request regarding whether Ryan Friedlander, an employee with the Lafourche Parish assessor's office, may provide accounting and tax services to residents of Lafourche Parish. |
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Ryan Friedlander is an employee of the Lafourche Parish Assessor's Office. Mr. Friedlander provides accounting and tax services to residents of Lafourche Parish. The accounting services are provided in accordance with Generally Accepted Accounting Principles (GAAP); and, the tax services are provided in accordance with IRS rules and regulations.
Mr. Friedlander may potentially be placed in a position to assess property belonging to one of his private clients. Mr. Friedlander would not complete any property tax form for his client nor have any involvement in assessing the property belonging to a current client. Mr. Friedlander states that the laws followed in his private practice are vastly different from the rules and regulations applicable to assessing either personal or real property at the Assessor's Office. Mr. Friedlander states that Lafourche Parish Assessor is the authoritative figure to decide whether or not either an individual or business will receive a reduction in property taxes owed. Mr. Friedlander follows a defined process to assess the property and he is in no position to lower a resident's property tax bill.
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La. R.S. 42:1111C(2)(d) prohibits a public servant and a legal entity in which the public servant exercises control or owns an interest from receiving any thing of economic value for services rendered to or for any person during his public service unless such services are neither performed for nor compensated by any person from whom such public servant would be prohibited by Section 1115(A)(1) or (B) from receiving a gift.
La. R.S. 42:1115A(1) prohibits a public servant from soliciting or accepting, directly or indirectly, any thing of economic value as a gift or gratuity from 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 have a contractual, business or financial relationship with the public servant's agency.
La. R.S. 42:1115B(1) prohibits a public employee from soliciting or accepting, directly or indirectly, any thing of economic value as a gift or gratuity from 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 conducts operations or activities that are regulated by the public employees' agency.
La. R.S. 42:1115B(2) prohibits a public employee from soliciting or accepting, directly or indirectly, any thing of economic value as a gift or gratuity from 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 a substantial economic interest which may be substantially affected by the performance or nonperformance of the public employee's office duty.
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Adopt proposed advisory opinion.
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| Assigned Attorney: |
Tracy Barker |
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