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STATE OF LOUISIANA <br /> ''� DEPARTMENT OF STATE CIVIL SERVICE <br /> �a'woF�'�U!s�"': <br /> S,sm; 'y_ LOUISIANA BOARD OF ETHICS <br /> `y '�1��'1���h�i P.O.BOX 4368 <br /> 4 , I BATON ROUGE,LA 70821 <br /> 0--- (225)219-5600 <br /> FAX:(225)381-7271 <br /> 1-800-842-6630 <br /> www.ethics.state.la.us <br /> September 22, 2014 <br /> Kristyn Childers <br /> P.O. Box 488 <br /> Livingston, Louisiana 70754 <br /> Re: Ethics Board Docket No. 2014-939 <br /> Dear Ms. Childers: <br /> • <br /> The Louisiana Board of Ethics, at its September 19, 2014 meeting, considered your request for an <br /> advisory opinion regarding whether you may offer tax services pertaining to ad valorem taxes to <br /> taxing districts outside of Livingston Parish for a fee. You are currently employed with the <br /> Livingston Parish Assessor's Office(LPAO).You stated that your job duties include consulting with <br /> and assisting taxing districts within Livingston Parish with the necessary paperwork required to levy <br /> ad valorem taxes and to stay abreast of changes in the law regarding time frames and other deadlines <br /> involving the ad valorem tax levies. <br /> You stated that you own Millage Management LLC. Through this company you would like to offer <br /> certain advisory services to taxing districts outside of Livingston Parish and not within your normal <br /> work week. These services include establishing a timeline to levy the tax,project revenue from the <br /> rate authorized in the district, provide and complete the correct "non roll forward" and/or "roll <br /> forward" documentation, and make sure all "non roll forward"and/or"roll forward" requirements <br /> are met. You stated that you would not use any property or equipment within the LPAO. <br /> Section 1111 C(1)(a)of the Code of Governmental Ethics(Code of Ethics)prohibits a public servant <br /> from receiving anything of economic value for any service, the subject matter of which is devoted <br /> substantially to the responsibilities,programs,or operations of the agency of the public servant and <br /> in which the public servant has participated.You consult and provide assistance,through the LPAO, <br /> to taxing districts inside of Livingston Parish concerning ad valorem taxes.This prohibits you from <br /> receiving anything of economic value, besides payment from the LPAO, for the consulting and <br /> assistance you perform for Livingston Parish. <br /> The Board concluded and instructed me to inform you that the Code of Ethics would not prohibit <br /> you from providing tax services pertaining to ad valorem taxes to taxing districts outside of <br /> Livingston Parish. So long as the services you provide through your position with the LPAO are <br /> limited to Livingston Parish, tax services provided outside of Livingston Parish, through Millage <br /> Management LLC, would not be prohibited. <br /> This advisory opinion is based solely on the facts as set forth herein. Changes to the facts presented <br /> may result in a different application of the provisions of the Code of Ethics. The Board issues no <br /> AN EQUAL OPPORTUNITY EMPLOYER <br />