,



### ENEY GENEIRAL

EXAS

**PRICE DANIEL**  **ATTDRNEY CEXIIRAI.** 

Hw. La Vern I. CeuntyAttbrnsy Heckley County &erelland, Texas August 24, 1943

lilCCCUUl OpinionNo, V-669

Ito: Number of parks thatmay ,bbestablished in a county and tax availablefrr the acquisition, improvement **and** maintenance there&. Dear Sir:

We refer ta your letter in which you submit the frllrwing:

aBockleyCounty daee net have,a system of parks at theprasont time. Howover there is aoneidrrable interest among thepeople l f the county for a number of parks. As soon .asa petition is presented, the Commlseioners* Courtplans to aall an election for the purpese ef determiningwhether or not the Court shall **be** authoriF to levy and crllsct a tax of net to cxaeed Five Cents an each One Bundred Dollars assessedvaluition for the purchase and lmprrvementof lands fer use aa countyparks aswell as whether or not ths Court shallbe authorized **to issue**  **bands te**  purchase and improve lands for parkpurposes.

“There are some of the citizens rf the aounty thatwould like,tohave as many aa seven or eightparka in our county. However, there are somewho oontend that law will **not** permit any one county tohave thatmany parks,

“It ismy @pinion that after theproper eleotionprocedure that theCmPnlsslrners~ Court wouldbe **avitherizsd to**  levy and oellaot
a taxn0.tto exosed five oents en each one hundred **dellara** aseeesed va3uaticn for thepurchass end improvement l f lands for meaty parks and thatbonds may be **issued and**  **a** taxnat sxcesding 10 centsmay be levied **undsr** See, 2, Art, 606X3,RCS. However, there are somewhoHon. La VlsrnI. McCann - Page 2 (V-669)

disagree with me and contend that the two statutes conflict and are meaningless,’

Article 6078, Vernon’s Civil Statutes, provides
a method by which the Commissioners* Court may purchase and improveparks and pay for such purchase and improvement nith money derived from a tax levy of not exceeding five cents on each one hundred dollars assessed valuation of property, after authorization to do so by two-tihirds vote of the property taxpaying: voters at an election held for such purpose, Such Court is further authorized to levy an annual tax to maintain such parks and pay for improvements therein specified, That article reads:

“Each Commissioners Court is authorized tr’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 lsv~ied and collected until the proposition is submitted to and ratified by the property taxpaying waters of the c,ounty at a general or special Oleotion call& for that purpose, previdad, a two-thirds majority 6f the property taxpaying; voters of such county, at an election held for such purpose’ #hall determine in favor of said tax. If said court desires to establish two er more of such county parks, they shall locate them in widely separated portions of the county, Said court shall have full, Dower and control over, any and all such parks and’ma~g levy and collect an annual tax sufficient inimvrovoments as they may d&m proper0 Such parks shall remain open for the freeAusk Q??the public under such reasonable rules and regulations as said court may prescribe.”

Article 6081e, Vernon’s Civil Statutea, provides a method by which a county or an incorporated city, independently or jointly with each other, may ncquire and improve public parks and playgrounds and pay for the same:, **EatI.** La Vern I. McCann - Page 3 (V-669)

with proceeds of bonds issued fer suchpurpose, thepertinent parts of which **read:**

"Sec. 1, That any county or any incorporated city of this State, either independently or in cooperationwith each other, or with the Texas State ?arks Board,may acquire by gift or purchase or by condemnationpreceedings, lands tobe used for public parks and playgrounds, such lands to be situated in any locality in this State **and** in any siz**ed tracts**  **deemed suitable**  **by** the governing **beal7** of the city lr county acquiring same;
e 0 *
"Section2* Ta purchase and/or improve lands forpark purpeaes, an incorporated city and/or cmuntynay issuebonds, endmay levy a taxnot exceeding Ten (lo+)Cants on the One Hundrsd (8100.00)Dollars valuatianof taxable property in such city and/ar ceunty topay the interest and provide a sinking fund to retire such bonds, the issuance of such bonds, and the collsctianof taxes in payment thereof to **be** in accordancewith theprovisions lf Chapter 1, Title 22, Televised Civil Statutesof 1925, governing the issuance cf bonds **by** cities, tawns and/or counties in this State; this Wztimn shallbe construed to authorize the levying of said taxnot exceeding Ten (104)Cents on the One Hundred(i$lOOOOO) Cellars of valuationn&twithstanding theprovisions of Article 6060 lf the Revised Civil Statutes of 1925, As amended Acts 1941, 47th Leg,, ps C459 ch, 399, 8 10"

1% ismade plain in the above qu&ed laws that thepurpose of the five cent tax levy underArticle 6978 is the "purchaseand improvementsf lands for use as countyparks." JNeare lf the opinion that,when autharizod **by** a two-thirdsvote of theproperty taxpayingvoters as **provided** inArticle 6078, the Commissioners'Court may annual1 levy the five cents on each one hundred dollars+ axablre

property in the coun%y for such **purposes0** After 'the

purchase of such **parks, said**  **Court** ray annually levy such tax as suchCourtnry deem necessary to maintain suchparks andmake such further improvementsas specified in saidArticle,but the total tax for park improvements cannot exceed five cent8 on the onehundred dollarvaluation0. ^

Hon. La Vern I. McCann - Page 4 (V-669)

It is also made plain in Article 60Sle that it is limited to the issuance of bonds and that the proceeds

**Of** bonds is::ued under that Article may not be used for any purpose other than the purchase and improvements of land for park purposes, The ten cent tax authorized in that statute can be used only to pay the requirements of bonds issued thereunder,

Article 6078 and 6001~ stand separately, and, if submitted at the same time, must be submitted separately on the ballot at an election authorized thereby, respectively, and may not be submitted jointly~

No limit is placed on the number of parks ivhich may bo acquired under either plan.

When authorized by two-thirds vote of the qualified voters of the count,, the Commissioners' Court may annually levy a tax not to ex**ceed** five cents on the :$lOOvaluation to purchase and improve county parks, and may **lf3Qy** an annual tax not exceeding five cents to maintain and pay for improvements of such parks, Art. 6076 V, C:, S,
:Yhen authorized as provided in Chapter 1, Title 22!, and Article 6081e, V.C,S.. the Commissioners" Court may issue bon:s to purchase and improve county parks and levy a tax not to exceed ten cents on the one hundred dollars valuation to pay interest and create a sinking fund to pay such bonds.

No limit is placed on the number of parks which may be acquired6

Yours vary truly,

AP?ROVED:

WT'SJ:wb ATTBRREY OEiBlAL OF TEXAS

**By** fii;,, ,y WaTc Willlams Assistrnt