Answer

The usual provision is for the DA in the parish to represent the school board. There is a provision regarding 16th section land that allows for a contingency fee agreement for an attorney who represents the school board on notes on 16th section land. R.S. 41:962 regarding Compensation of attorneys states: "The attorneys thus employed shall work in conjunction with the district attorney for the parish in which the land is situated. The compensation of the district attorneys shall remain as now fixed by law; but the compensation of the other attorneys employed shall be fixed by contract between the respective school boards and the attorneys employed, and shall in each case be a contingent fee, conditioned upon recovery. The fee shall in each case be a fixed percentage of the amount recovered, and shall in no case exceed twenty-five per cent of the amount recovered. If more than one attorney is employed for the same cause, the same fee shall be paid to the whole number of attorneys, as if only one had been employed." R.S. 42:261(G) states: "G. Notwithstanding any other provision of this Section or any other law to the contrary, nothing shall prohibit the governing authorities of the parishes of St. Charles, Ouachita, Morehouse, Calcasieu, and Vermilion from each employing or retaining its own attorney to represent it generally; however, except in those specific instances where expressly allowed by law, no payment to such attorney so employed or retained shall be made on a contingent fee or other percentage basis. The employment of attorneys by said political subdivisions of the aforementioned parishes shall relieve the district attorneys of the judicial districts serving the aforesaid parishes from any other duty of representing said political subdivisions of said parishes." The latter provision provides for St. Charles governing authority to hire an attorney and R.S. 42:261.1 provides for a school board to hire an attorney and fix the salary. The statute does not mention contingency fee contracts with the attorney. R.S. 42:263 provides: "A. No parish governing authority, levee board except as provided in Subsection B hereof, parish school board, city school board, or other local or state board shall retain or employ any special attorney or counsel to represent it in any special matter or pay any compensation for any legal services whatever unless a real necessity exists, made to appear by a resolution thereof stating fully the reasons for the action and the compensation to be paid. The resolution then shall be subject to the approval of the attorney general and, if approved by him, shall be spread upon the minutes of the body and published in the official journal of the parish." AG Op. No. 06-0235 regarding assessors and local government states: Our office is not aware of, nor did our research reveal, any provision of law which would specifically prohibit an assessor or parish governing authority from employing attorneys on a reasonable contingency fee basis. Indeed, this office has previously opined that attorneys may be hired on a reasonable contingency fee basis. Attorney General Opinion Nos. 04-0357 and 95-265. You should also be advised that it is generally the policy of this office to approve only hourly fees for special counsel services, except in those instances in which a reasonable contingency fee is indicated, such as collection matters, or in which a particular statute provides for an alternate form of payment (AG Op. No. 92-757). Therefore, it is the opinion of our office that assessors and parish governing authorities may hire private counsel to represent assessors in proceedings instituted by a taxpayer pursuant to La. R.S. 47:1989 or 47:1998 on a reasonable contingency fee basis. Note that while assessors may hire attorneys on a contingency fee basis, they may not obligate or encumber funds to which they are not legally entitled. Louisiana Legislative Auditor website: 07/16/2025 01:51:35 AM