CEO 76-18 -- January 16, 1976






To:      (Name withheld at the person's request.)


Prepared by: Gene Rhodes




No provision of the Code of Ethics for Public Officers and Employees prohibits a person from serving both on a local tax study commission and a drainage district. The commission reviews tax matters as they relate to public agencies within the area, including the drainage district, but is empowered only to make recommendations to various agencies on tax matters. The tax study commission exercises no regulatory authority over the drainage district. Reference is made to CEO 75-131 regarding the absence of any provision dealing with dual office holding in the Code of Ethics.




Would a prohibited conflict of interest have existed were I to serve as a member of a drainage district which is one of the agencies being reviewed by a tax study commission of which I am also a member?


Your question is answered in the negative.


You have advised us that the tax study commission, of which you were a member, was established to review tax matters as they relate to public agencies in your area. The drainage district is one of these agencies; however, the tax study commission does not in any way regulate the drainage district or any other agency but rather makes recommendations to various agencies on tax matters. You have advised us that you have resigned from the tax study commission to avoid internal friction.

Please find enclosed a previous opinion of this commission, CEO 75-131, the rationale of which is equally applicable to your inquiry. Your question is answered accordingly in the negative.