I'm thinking that it doesn't matter what layer an attribute is on in its source block. If I understand things correctly, ACADE will always force certain attributes to certain layers.
For instance, when the software sees the TAG1 attribute in a schematic symbol, it places it on layer TAGS. It does this even though all the symbols have everything drawn on Layer 0. Most attributes have a specific layer they land on. ACADE assigns those layers in the background, while the command is doing its work. So, if you change the layer for the TAG1 attribute to, say, 'WIDGET', the software will still put it on TAGS, because that's how the command is coded.
In order to place a symbol and have the command put the tag on a different layer other than TAGS, you'd have to alter the command code itself (or create an all-new LISP command for placing symbols that does this for you).
However, ACADE lets you rename the layers it uses for the attributes, but that's it. You can't modify things such as plot style, color, etc. You can only change the name. So what many of us do is figure out what names we want to use, rename the default layers, and then place the layers in our template drawings with all the proper settings (color, linewight, plot style, whatever).
To change the names of the default layers, go to Schematic>Other Tools>Drawing Properties (pull-down)>Rename Layers.
For more information, see 'About Component and Wire Layers' in HELP.
Hope this helps,

Jim Seefeldt
Electrical Engineering Technician