Opinion Number

Dear Senator Donahue,

You have requested an opinion of this office regarding the authority of tax collectors to engage private auditing firms on a contingency fee basis for the purpose of conducting taxpayer audits and examinations. You ask whether tax collectors are authorized under La.R.S. 47:337.26 (formerly La.R.S. 33:2719) to compensate private auditing firms by a method other than "an hourly basis, plus reasonable expenses." In particular, you ask, "if the tax collector compensates the private auditing firm under an arrangement based on:(i) an hourly rate, but limited to a percentage of…