Opinion Number

Dear Mr. Little:

You have requested an opinion of the Attorney General regarding the procedures to be followed in the assessment and collection of taxes on property located within a newly-created fire protection district. On December 15, 1997, the Winn Parish Police Jury (Police Jury) voted to create Fire District No. 3 (District). At the request of the Mayor of the City of Winnfield (City), the City was excluded from the boundaries of the District. On May 28, 1998, the City annexed a parcel of property contained within the District into the City limits. On July 18, 1998, residents of the…