
The fire district as a political subdivision may purchase immovable property for a clearly public purpose (fire prevention) per R.S. 40:1500 if it has been appraised by a qualified appraiser and the price paid does not exceed that appraisal. No particular rules exist for the purchase of immovable property as they do for materials and supplies and public works. It would be prudent to document these requirements.
You did not mention financing of the project, but the fire district also has the power to levy an ad valorem tax with the support of the electorate through a vote.
Relevant statutes and AG Opinions
LSA-Const. Art. 6, ยง 23
Acquisition of Property
Section 23. Subject to and not inconsistent with this constitution and subject to restrictions provided by general law, political subdivisions may acquire property for any public purpose by purchase, donation, expropriation, exchange, or otherwise.
LSA-R.S. 33:4712.10
Purchase of immovable property by political subdivisions; appraisal required
Notwithstanding any other provision of law to the contrary, no political subdivision shall purchase immovable property with a value greater than three thousand dollars unless prior to such purchase the property has been appraised by a qualified appraiser. No such appraisal shall include the value of improvements proposed to be made to the property after purchase by the political subdivision.
La. Att'y Gen. Op. No. 12-0151 The Natchitoches Communications District can acquire, own, and operate immovable property for authorized public purposes.
LSA-R.S. 40:1500
Districts as public corporations; powers
A. Fire protection districts shall constitute public corporations and as such shall have all the powers of public corporations, including perpetual existence and the right and power to incur debt and contract obligations, to sue and be sued, and to have a corporate seal. Such districts shall also be authorized to do and perform all acts in their corporate capacity and in their corporate names necessary and proper for the purposes of acquiring, maintaining, and operating buildings, machinery, equipment, water tanks, water hydrants, water lines, and such other things, including both movable and immovable property, as might be necessary or proper for effective fire prevention and control or considered necessary by the governing body of the district for the protection of the property within the limits of the district against fire. However, districts may not own and operate systems of waterworks.
LSA-R.S. 40:1501
Maintenance tax; submission to vote at certain election; additional tax
A. (1) Notwithstanding any other provision of law, the governing authority of a fire protection district may submit to the
electors of the district a proposition to levy ad valorem taxes for any of the following purposes: acquiring, constructing,
improving, maintaining or operating fire protection or emergency medical service facilities, vehicles, and equipment, including
both movable and immovable property, that are to be used by the district directly or indirectly to provide fire protection or
emergency medical service, as defined in Paragraph (3) of this Subsection. Louisiana Legislative Auditor website: 05/17/2025 12:29:42 AM |