Livingston Parish Council on Aging v. Graves

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The issue in this matter was whether a sheriff acted within statutory authority in deducting a commission in connection with the collection of a two-millage assessment that was initially approved by voters in 2003. Upon review of the applicable legislative history of the statute in question, the Supreme Court concluded that the change in the method of funding eliminated the prior percentage commission-based funding of the sheriff’s office from ad valorem taxes under former La. R.S. 33:1423(B) and (C) and replaced it with revenue generated by the newly-created special taxing districts known as law enforcement districts. Thus, sheriffs are no longer authorized to deduct a commission on ad valorem taxes collected by them on behalf of other taxing authorities, as the costs associated with the collection of those taxes is now satisfied by the millage levied by the law enforcement districts. The decision of the court of appeal was reversed and the matter remanded to the trial court for further proceedings. View "Livingston Parish Council on Aging v. Graves " on Justia Law