Opinion Number

Dear Mr. Olinde:

St. George Fire Protection District No. 2 questions if it may continue to levy and collect ad valorem taxes on property that has been annexed by the City of Baton Rouge. If the answer to this question is yes, it questions if it may renew the taxes when they expire. In short, we believe the District may continue to levy and collect ad valorem taxes on this property and may renew the taxes when they expire.

St. George Fire Protection District No. 2 is a political subdivision of the State of Louisiana. It is authorized by statute to levy taxes.1 The District is located within the…