OPINION NUMBER 01-350(A)

Mr. Daniel G. Kyle, CPA, CFE

Attorney General of Louisiana — Opinion
November 8, 2001

127 TAXATION REASSESSMENT ART. VII, § 23

Recalls Op.Atty.Gen. 01-350.

Mr. Daniel G. Kyle, CPA, CFE Legislative Auditor 1600 North Third Street Post Office Box 94397 Baton Rouge, LA 70804-9397

RICHARD P. IEYOUB

Dear Dr. Kyle:

You requested that we reconsider Op.Atty.Gen. 01-350 to the Board of Commissioners (the “Board”) of the St. George Fire Protection District No. 2 (the “District”), regarding the procedures to be followed to increase ad valorem taxes after a reassessment. Upon reconsideration it appears from the resolutions of the Board that the District’s ad valorem millage was increased to 9.58 mills and not 10.0 mills, as was our understanding. Accordingly, Op.Atty.Gen. 01-350 was based upon an incorrect understanding of the facts involved and is hereby recalled.

Yours very truly,

RICHARD P. IEYOUB Attorney General
BY: ____________________________ MARTHA S. HESS Assistant Attorney General

RPI/MSH

cc: Mr. Henry D.H. Olinde, Jr.

Date Released: November 8, 2001