OFFICE OF THR ATTORNEY GENERAL OF TEXAS 

0pinlon Eo. O-1860 

Rer fr th* aount~ Mt&orisd to 

vdt, 

or rorta whatmere 

"(1). 18th; Count l athonsd to =ak. 

l ii~~h lo n or (3,800. ?i 0 to wa d the p a r r h a oo 

~~1 00 ar a mot 0r had to be urod ior 
Hon. Edgar Pfell, pag* 8 

lpatlonal Guard ublt, 

publlo l ~lebbt~onr, 

*ant7 fair8 and other 

y6wr th? balanoo of 

tho purohaae p r lo8nl d r l.l l ubsoqnont l xpena~m 

will bo pdd by the *Ityt 

“(8). If 80. YY UIO Oouutr oharso moh 

donatl&l tor 

(a) The Ganoml Rold 11 BrldRe Tuna? 

Tlw P;rmanat.Dnpmunmiit Tcind? 

thm GUor@l TUUd? 

"IS). x íi 8U.h 6o na tio n l u b a l h a r 

r 

d 

to th o 

or 

o r a Tul r d, ( or a ny other fun 1 , 

a la ml rd ha@ 0at (1500.00 l dmd0 

OUt Of it4 W?W!Lt fUIIb, UII th0 COUUtY i#- 

l w a time Wbmnt dato4 S&Ombrr 1, 1989, 

paymbl8 Soptombor 1, 1940, dth intormt 8t 

S# for tho #a 000.00 balanoo, vithomt tieM&i Art. ki 8do. T et the 2'~ @en<n- 

"(4 

(Ioaora 1 

. Xf the marrat mvenmn Q tlm 

Tund l ro not iafflofont to atmnd 

tho (8500.00 donation f either in owh or 

by wmrranta payabler within the ourront var. 

or wt 0r rwmuea rewmbly antirlptod 

4uringg the ourront par - S.s thur any othor mannu la rhiohtho Wunt would bo autho~w6 ,to luw uamnk llf thout hwl4 

to pro~Mo for a woolal tax tortho pap 

aont thuoof’T” 

hrtiolor 607& 6080, mY sootlon 8 of Artlola 

60810, xbrl110d civil 8tatutu. road aI fouarr 

“Art. 6OTBi Tar rot par&. 

lEaoh oommiadonora oourt ii l athorita? 

to 10~ and oolleot a tu not to l soood rh 

oentr on l aoh $100 or l aeomed talmtlti 

or th0 00ter ior th0 ~UX-O~~IO aad hpi~+ 

mat or land8 for use a8 oount]r parka uhhh 

shall ronrlst of not nor0 than 0130 hundnd 

aofu, and shall not uorod more than iour 
Bon. Edear Pfefl, pqo 8 

In any oountl. kauihtas #hall k lorIod 

and oollootod until tho propoaltlon la a&- 

mlttad to and ratliird by tho property tupaying voter8 o? the ooonty at a ~~uural’or 

apeolal l lrotlon l allod for that purpwo, 

prcwlded, a tuo-thlrba YjOrIitJ or tha property taxpaying tbtOx% of l wh oouuty, at an 

l 1eotIon held ior auoh purpose ohalldotormIr10 in iavcr of l ala tax. * + * ma l durt 

tc properly wlntaln l wh parka and build 

and l ormtmot prIlIono and maoh other baildlnga uthoyrydomn~eoouary,lay out md 

0p .n dXífTWl 8nd.walka, m pt. the onale or 

any .+rt thmot l t out troeo and ahrubmy, l onstrwt dltoh0s or uk08, ana make 

rwh othu imprwauata aa tho mar dem 

th 

ropu. mob parka shall rrqa Ill wan’tor 

l frer uo of tho publio under l wh reasonable ruler and ro@8tlonm as maid l curt may 

)nsorlba l 

*Art. bO80. altr mrks 

the govemine body ot any ln&orporated 

l lty my purohase, Impnave and smlntaln lard 

for WC as altr parka. Suoh parim shall net 

om~oed two in number for tioh tuc thousand 

inhabitants. fi ouch body l atahllaheo mcro 

than ow or ouoh prko, It shall lccate thm 

in uI6el.y sopsrated parts of t&m oltf. du0h 

body la autherlteb to levy and rolleot a 

tax not to eroood rive outs on oaoh one 

hundrd dollasa or Ita aaaeaaed valuation 

for the purohaoo urd imprcvunmt 0r lands 

~ior uoa .as~ auoh parka, *#id may levy an@ poollee; ‘piit annual tar to pro erly maIntaln 

l sa id bee 8Tb full g!nmr 

and authority mar al auoh ~arlc6, aad mar 

btild and oonstruet ouch bulldIn& as thq 

mej d08n neoeasary, liry out and open ariTeways and walks, pate'any pert thereof, bon- 
rtmot Cltohar or lakna, 8at out tram an8 

rhruba, an&riko ruoh.otltar impmrmta u 

thop may dIean pmpor+ looh pxka #hall roninepan for ma troo-noof the Ipblio um60s auoh rwaonrblo eulr -u said t 04~ 8ay 

paaodb~.w 

sootIbDalad 8OfArtlelO 6Olkr 

*me. 1. That any wwtr or any beorp o ta tl o4 fty l r.ttia Wate, olther ln(lepdl ntlr or la l oeperatlan dth uoh o ther ., l r, 

with Qu Tuaa 8tato hrkm Board, my arpuire 

by ltt mr pumhasi or br l on&maatIon pma0 4 Inga, lands to k ued for publlo 

UU ~grounda, Huh land 'to bo alto rkd ’ 

inaayXoullt~I8 fhia !Jtato andiacnj 

ris6d tzwta domad multable br thr wemb ig b o a 0s .7 th l iv w mati 80pwim 

un pro~$&d,homu, thatlaabatobo 

upo. 1 rod by uy r wh l I 

Yl 

u~aount~ for 8ala 

puporearybo,imttm l o r etIoof a tb, 

go~ozaIng b0ay th o r udtuatod s, rithln the 

state, dfhor within or dthout the boundary 

&imIta of ruoh l ity but within the boumla~ 

J.&&t* d ml& roan4 andwIthin tholiaita 

o f uI& l ount~ uhu J II wld l ltJ Uor or in 

ritwt+ 

mar inaaobonda andraf levya taxnot Qreedlng Tea UOj Qonto on the Oao mndnd 

-Dollan WOO valuation of taxable propoty is 8mah d 1 J and/or aaunty to pay the 

Lnterut and prorldo a l fnldn& iond to rc 

tin auoh bonds the Iasuano~ at auoh bon&r, 

ina thi d.lutLn 0s taxes in panaent thereqt to be In l ooordon~a l lth the ‘prcvI8IoM 

of Chapter 1; Fttle 55, BoTfa8d Cf+U 6tatattra or 1985 :gwsting the smnoo of 

bonda by oltiu, towna, nnd /' or oountlea in 

t&h Statol thb B&lo!t &al br oonatruad 
Hon. B&tar Pfoll, paae 8 

'to l uthorluthelw~Ingcd said tasmtuoeodfn6 T&A (10) Butts on tho One Eumlre6 

Dollan ($100) e valuation notdthatu&Ing 

the rovlalena of Arklole 6000 of tha xt*riaed 0 P vll 8tatutea 0s 1986.9 

,, 

ArUe 5&5,~R&aed Qiril dtdutea, ma aiondad by tha Ibrtpalsth L@alature, roads as tollmor 

TEaoh Comdaalonara~ 00&t and the dormr ll o r ~~o o unlo ao f lol aoh n City or Wwn l.n 

thla W&o Aa hereb l uthorlrotl in tholr UsorotI6nj bl 99mlp ri ate a l ufflolent l umB 

mot otb+dae r#propdakd $0 pay tb momsSW8 ‘f3 

-0a of the Mmdatntlre wlta or 

0nU acurd 0rtua state looatd La 

Udrroap*tlroOeuntleaand Inbrnu 

tholr rwpe9tlre Oltlu 0r'Towna not to oxl oed tho aum0f0noHumtrod (#ld),Dollam 

par math ior l uoh apea~ea~tram any ona 

. l mh Ooort; aOonoi1 ‘km UorniaaIoa So* l nr 

o na orp ia +l~n~ a nd In l ddltlon in bohali 

oi th r rO8pwt TO UOu&IM, eltiea or 

‘Lbuna, ~to ddaate, <hor In foe airple or 

othomlae, to the Texao Ratfonal Guard. Armry Boar& or. ‘$0 auy am or mre or oald 

unlta ior 06nro 

I” 

noo.to'aaid Boa&; o ne l r 

mra tnota of and a8 altos upon uhioh to 

wnatrnot Annorjea and othor bulldlnga o&table for use by mush w&o) and 8ny and all 

auoh donatlona horetormra mado to ma16 Board 

are hereby valIdate l nfl any aaoh donatloa 

huetofore mado to anr aueh 86dnlatntlro~ 

unit, either aa a eorporatlon or othemdar, 

and OOnTOyoa or to bo oonrepd to ma16 mar&, 

la haroby validated. l l *r 

Wc, ipote~from hr. 8ur., Tel. 11, p. 6.09, ma 

rollowar 

Vhr oonatItutIon pruorlbea the maximum 

rate 0s taxer for ganuaL purpoaoa , for roada 
Boa. Edear Pfdl , pa80 6 

and brI4gea. for Jurlu, and.?or pumanat 

improtuanta, roopeotItdy. lho ronera 

l r idntram g taxsa lOTha and oollooted for 

uoh of th o ummolrtd p urpo so a l ra oomtltutlonal randa; and the ummIaoIonaa ooart 

has no powr to ~ranafor monoy from ono fund 

to onothu, or to expand , for MO purpose, 

tax meaoy.xUaad oatanoIbly for anothsr mr- 

*so. 

*The imme&iate purpoaa 0s the rorlalon 

la ta llmlt tha amauat a? tax08 t& t my bo 

nfamd for ~thoae moveral arpoama, reapeotirely; but It la also de8 f wed to hhiblt 

9xoooai~* l xpondlturea ?or a 

ana b. roqulra that any and a Y 

8-h ‘pupoaom 

1 mnoya ralad 

br taxation for any parpoao shall b,r applied 

to that gaxtloular purpose and to no.. other.* 

Also., *a tie oaaoa of: 

OomIaalonsra* Oourt of Eonduaon Goimty f. 

Burke, 866 8.88 94; 

Ault 1. HI11 County, 116 S.W. 559; 

motion 9, Artlele 8 of tha State Ooonltltat1on; 

Can-all T. Williama, U)6 3.K. 504. 

wr a0t0 rr0ln WX. JW., ~01. ii, p. 611, u 

followa: 

qo LpLpii0a powor to tranrrrer monej ?rom 

one to anotherroonatItutlonal fm¶ lo derlreb 

from the faot that the orlglnnl tuna oontalna 

mro than enough to maot tho ourront hmm¶a 

agalnat it. Suohaxaesa may bo rstalnd in 

that ?und and appllod in l wooodlng yoara 

to tho purpoad for whloh it wai nlrrd, thuc 

by possibly r.auaIng the ruttltre tax rrte 

for that parpo8e. 

ëIt sums to hats been l osumd In moms 

oaaoa that the tranafonnoo of pDnep ?x%ai 

: 
non. rQar Wall, p80 I 

onoftua to snotbrr is lmelld l lylatho 

wont ud to the l xtont, that thr l*ttor 

r&is lnoroassd bqonb the aonntituttfonal 

mt it i8 ll01 80ttha that th0 rirownst&o* thataaypartloular levyo?tau 

raa 8pdri8 mawu ma0atr rata &a8 

than the mxlmq rat. prrmlttob bthm eon8tittltim~atk8 not l f00t th0 8itdi0h 

fn th0 ~80 0r.ramrd8 b0tmy t. -70dly8, 

33 S.W. 565, ths l ourt hold that uuntler am oomponwt pwt8 of the stat0 and brs a0 pmsa or aut10s uoo t tboso whioh are 

-utK. 

olur 

Y 

l t ?O?th ia do - 

l oa8titcltlon ma stata l s.~Thostatutu 

ha70 rlurlf amma the 

r 

on, pi’urrlbod ths am- 

;~,uwI lmporrd thollab lltloeritha ~emmlsslonus* 

l 0wt,t~ro4lumthrou&whl~htho ditiorontsountlu aot, anu from tho8* stat&u mmt 00~ all the 

l uthorltiw rutea in th, uuntlu, 

In thr l asu of: 

8un.vapor 2Uostrlo lidit 

ElE S,i:tp:r xmilmoi, 

Tunplo Lumbar +mpag y. 

aaapsn~ Te soaum, 

t73 S.W. t9t; 

t?apliu~on,~’ 

eotlrt of tablno oouu*, ts9 ,s.w. 66el; 

Cltf of B?oekra?idg8 v. Stephens County, t6 

t*w. (ea) 405: 

Xoora fq AbLurnUi Oaunty, t96 S.W. 4981 

soward t* rallr ~ocult~, a46 S.W. 118, 

ntnwo us other l a q s ëIO do not a 0a n8i eo unr l 

to alto, ths oourts bra ho14 that the saanisslomra' 

oo~rts are ooues or limit~a 

tholr l nth o fitl r ty ma 8 onlr i 

rrrlitai0ti0n. ana that 

0 mattm-pertalniw 

to the g~noral WOlfsrO Of their rupootlro OOtlntlO8 

=a that thrfr pm0n a r a 1 0nl those y l ~p r 088l 0~ 

irpllotllf ronforred rpoa *ha by~lau, - that. I I, br 
t&o eonstitutlon and statatos of ths 8tato. 

Xt is a wall noognldl prlnolplo et law that 

where the Loglslatuio pruorlbss a 6sflnltr, sertaln 

whoa or proo0aun r0r a 01 

8 

or county to foll01, 

othu m&hods are by ir 11~ on oi law oxolrdad. 

Tostu v. dltr of waoo ? Baprao Court) t6S 8.W. 1104. 

9hs l bws quoted st8tutos prwia8 the moth04 

and mannor by whlrh an inwrporatd oity or oaung 

l lther indepondsntl~ or in l oopemtlon with uoh oihor, or dth tho Tans Stat0 Parks 

by &it or ptu8has0, or b l o na a 6nna tlo n 

lands to be mod for pub1 I l 

ula &?tiSh 8686 SUpIW proridS Ud SOt8 farth 

q~e manner in v&h a dtr or town or county ny doruta monry or real utsto to tha Texas Xatlonl 

mara rrmorg Board,. xOWWUt th0BO SfitUtO6 a0 not 

l nth o r lthe u rount~ to B&O a baafiloa u.itatrd in 

pi? lnqsirr. 

'3~ t1.w oi thd iowoin l thoriti 

l ro ru~ottti$l~ l dribod that P t Ss the 0 y- nlon o? 

this Aop~~t that your tSxmt quitloa aho8la bo 

annerod iix the nitgatlte. Shoretore, it is mt noournary t6inswar the other quutlons mahlttod in 

m= ioa\lrro* 

Trusting thst ua bra satlsfaotorll~ answerd pur inquiry; wo are 

Tours V@Ty trulr