Opinion Number

Dear Mr. Berrigan:

I am in receipt of your request for an Attorney General's opinion concerning whether the annexation of property by a municipality, in and of itself, prohibits and prevents the collection of taxes that have been levied upon those annexed lands by a fire protection district.

With respect to this request, you provide the following facts: In 1977, the St. Tammany Parish Council, the St. Tammany parish governing authority, created St. Tammany Fire Protection District No. 12 ("fire district"). Initially, the boundaries of the district included the entire Third Ward which…