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2002 Louisiana Attorney General Reports and Opinions 1 (2002)

handle is hein.sag/sagla0002 and id is 1 raw text is: January 28, 2002 OPINION 02-0001 Ms. Carolyn A. McNabb 84 Parishes Parish Attorney The council of the Terrebonne Parish Consolidated Government remains generally empowered under the terms of its home rule charter to make 8026 Main Street, Suite 520 decisions concerning the retention of legal counsel for the parish and its Houma, La 70360 departments. Dear Ms. McNabb: You advise this office that a question has arisen concerning the authority of the Sales & Use Tax Advisory Board of Terrebonne Parish to retain separate legal counsel other than that provided by the parish attorney. The Terrebonne Parish Consolidated Government is governed by the provisions of a home rule charter. The Sales and Use Tax Advisory Board is a part of the sales and use tax department. See Section 25-98 of the home rule charter'. The Sales and Use Tax Department operates under the jurisdiction of the parish council. See Section 25- 962. Thus, both the Department and its Advisory Board are subject to the authority of the parish council as dictated by the charter. The parish council alone exercises authority with respect to the hiring of legal counsel to represent the parish government and its departments. Of particular import is Section 4- 03 of the home rule charter, concerning the legal department, which provides: 1 Section 25-98 is entitled Advisory board and provides: Sec. 25-98. Advisory Board (a) There is hereby created, as a part of the sales and use tax department, an eight-member sales and use tax advisory board, which shall be composed of the parish president, the council chairman, the parish finance committee chairman, the school board president, the school board vice-president, superintendent of schools, the parish sheriff and a member designated by the Terrebonne Parish Library Board of Control. 2 Section 25-96 pertains to the Sales and Use Tax Department and provides: Sec. 25-96. Created; purpose; composition. There is hereby created a separate department of the parish to operate under the jurisdiction of the parish council, for the sole and exclusive purpose of administering and enforcing the collection and distribution of the sales and use tax imposed by this article, which shall be known and designated as the sales and use tax department. The department shall consist of a director, such employees as may be necessary to accomplish the functions and purposes thereof, and an advisory board to supervise and make recommendations to the director and the council for the proper administration and operation of the department, all as provided in this division.

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