Opinion Number

Dear Mr. Miller:

On behalf of the Board of Commissioners of Caddo Parish Fire District Number Five, you have requested the opinion of this office regarding the collection of a service charge levied by the District pursuant to the authority of R.S. 40:1502.1.

It is our understanding that this service charge has historically been included on the tax bill by the Sheriff along with ad valorem taxes, but that the Sheriff (the tax collector for Caddo Parish) has experienced difficulty in collecting the service charge. Some tax debtors do not pay the tax bill at all, and some debtors pay their ad…