R-611 

.4TTcmNEY GENERAL 

June 30, 1947 

Hon. J.P. WIllLams 

County Attorney 

V-284 

Yoakum County 

Plains, Texas 

Opinion No. 

Re: Voting of County Park tax and 

issuance of Time Warrants to be 

paid therefrom. 

Dear Sir: 

We quote your letter of June 16, 1947 in part as follows : 

"I would like to have your opinion as to whether 

Yoakum County has authority to issue interestbearing time warrants for the purpose of const??ucting swimming pools and bathhouses in the county 

parks of Yoakum County. The applicable Statute is 

Article 6078. 

"The factual situation is as follows: On April 

16, 1946, the Commissioners I Court of Yoakum County 

called an electlon to be held on May 1.8, 1946 to determine the following proposition: 

I, 'Whether or not the Commissioners' Court of 

Yoakum County, Texas shall be authorized to 

levy an annual ad valorem tax not to exceed five 

cents on a one hundred dollar valuation of all 

taxable property within said county for the 

purpose of constructing, maintaining and operating public parks withln said county; one park 

to be located in the vicinity of Plains, and 

one to be located in the vicinity of Denver 

city. ' 

"The notice of the electlon was posted in each 

of,the election precincts in the county on April 

24, 1946. 

"The election prevailed b% more than a twothirds (2/3) majority vote. 

After the above-quoted matter you set out in your letter a copy of the notice of Intention to Issue time warrants, 

which you state was published in accordance with the Bond and 

Warrant Law of 1931 (Article 2368a, V.C.S.). 
Hon. J.P. Williams, page 2 v-284 

We do not have sufficient facts before us to determine 

whether the election was held in accordance with the requirements of law. How ever, at the outset we are confronted with the 

question whether, in view of the proposition above-quoted, the 

tax authorized by Article 6078, V.C.S,, was legally submitted to 

and ratified by the property taxpaying voters of the county. 

The first paragraph of Article 6078 provides as follows: 

"Each Commissioners Court is authorized to 

levy and collect a tax not to exceed five (5) cents 

on each one hundred dollars assessed valuation of 

the county for the purchase and improvement of lands 

for use as county parks. No such tax shall be 

levied and collected until the proposition is submitted to and ratified by the property taxpaylng 

voters of the county at a general or special election called for that purpose, provided, a t,wothirds majority of the property taxpaying voters 

of such county, at an election held for such purpose shall determine in favor of said tax* If said 

court desires to establish two OP more of such 

county parks, they shall locate them in widely 

separated portions of the county. Said court shall 

have full power and control over any and all such 

parks and may levy and collect an annuai tax sufficient in their judgment to properly maintain such 

parks and build and construct pavilions and such 

other buildings as .theg may deem necessary-, lay 

out and open driveways and walks, pave the same or 

any part thereof, set out tirees and shrubbery, construct ditches or lakes, and make such other improvements as they may deem proper. Such parka 

shall remain open for the free use of the public 

under such reasonable rules and regulations as 

said court may prescribe." (Emphasis added) 

It will be noted that the purpose for which the tax may 

be levied is for the "purchase and improvement of lands for use 

as county parks*" However, the purpose as set out In the proposition is for "constructing, maintaining and operating public 

parks." In other words, the statutory purpose was not included~ 

in the.proposition submitted to the qualified voters. Moreover, 

it is our opinion that the purpose as voted upon does not come 

within the statutory purpose, and that the election is to be held 

for naught. 

It is well established in law that the authority to exercise the taxing power is to be strictly construed and must be 

closely followed, 
Hon. J.P. Williams, page 3 v-284 

In the case of State ex rel. Rea et al. v. Etheridge 

et al., 32 S.W. (2) 828 (Corn. App., opinion adopted by Sup. Ct.(, 

the court held as follows: 

8, 

. . 0 The power to tax carries with it the 

possible exercise of it to impose oppressive burdens upon the people, and when this power is 

legally appropriated by the governing authority 

of a nmnicipal corporation, the record must affirmatively show, by a strict constructlon of the 

language used, that the power has been lawfully 

acquired. . . .'I 

See also Wood v. City of Galveston, 76 Tex. 126, 13 S.W. 

227; City of Austin v. Nalle, 85 Tex. 520, 22 S.W. 668, 960. 

Article 6078 authorizes the tax upon a vote of a twothirds majority, for the purchase and improvement of lands for 

use as county parks. It is obvious that this tax would come out 

of the constitutional permanent improvement tax (Article VIII, 

Sec. 9). The purpose as set forth in the propositlon submitted 

to the voters specified a different purpose, to-wit: constructing, 

maintaining and operating public parks. The operating or current expenses of a county park would, in our opinion, be payable 

out of the general fund of the county rather than the permanent 

improvement fund. It is evident, therefore, that a constitutional 

tax, other than the one covered by Article 6078, was attempted to 

be authorized at the election held on May 1.8, 1946. You are, 

therefore, advised that it is the opinion of this department that 

the qualified property taxpaying voters of Yoakum County did not 

authorize the tax for the purchase and improvement of lands for 

use as county parks, within the contemplation of Article 6078 at 

the election held on that date. It, therefore, become3 unnecessary to determine whether the legal requirements relating to 

the posting of notices, the conduct of the election, the canvassing of the returns, etc., were met. 

This department has heretofore determined that the construction of a swimming pool is a park improvement under Article 

6078. See copies of Opinions Numbers O-2594 and O-7319. These 

opinions hold that time warrants may be issued against the tax 

mentioned in Article 6078 is such tax is authorized within the 

terms of that article. Lasater v. Lopez, 217 S.W. 373; Adams v. 

McGill, 146 S.W. (2) 332 (W.E. Ref.). 

You are, therefore, advised that if Yoakum County authorizes the tax in accordance with the provisions of Article 6078, 

time warrants may be issued against such tax for park improvement 

purposes, which improvement would consist of the construction of 

swlmming pools and bathhouses in the county parks of Yoakum County. 
Hon. J. P. Williams, page 4 v-284 

You are further advised that it is our opinion that such 

a notice as the one outlined in your letter would meet the requirements of Sections 2 and 3 of Article 2368a. Of course, 

notice is required for each contract in excess of $2,000.00. 

SUMMARY 

1. Article 6078, V.C.S., authorizes the submission of the proposition to the qualified property 

taxpaylng voters of a county which would authorize 

the commissioners' court of that county to levy and 

collect a tax not to exceed five (5) cents on each 

one hundred dollars assessed valuation of a county 

for the purchase and improvement of lands for use as 

was county specified parks. ,t proposition wherein the purpose 

constructing, maintaining and operating public parka within said county", does not 

meet the terms of Article 6078, since it includes 

"maintenance and operation" and was not limited to 

permanent improvements. 

2. If the terms of Article 6078 are met and 

the commissioners' court is legally authorized to levy 

and collect such tax, time warrants may be issued 

against that tax for park improvement purposes, which 

improvements could consist of the construction of 

swimming pools and bathhouses in the county parks. 

Very truly yours 

ATTORNEY GENERAL OF; TEXAS 

GWS:s:jrb: 

By s/George W, Sparks 

(George W. Sparks 

Assistant 

APPROVED 

a/Price Daniel 

ATTORNEY GENERAL