, 

ENEY GENEIRAL 

EXAS 

PRICE DANIEL 

ATTDRNEY CEXIIRAI. 

Hw. La Vern I. 

Ceunty Attbrnsy 

Heckley County 

&erelland, Texas 

August 24, 1943 

lilCCCUUl Opinion No, V-669 

Ito: Number of parks that may 

,bb established in a county 

and tax available frr the 

acquisition, improvement 

and maintenance there&. 

Dear Sir: 

We refer ta your letter in which you submit the 

f rllrwing: 

aBockley County daee net have, a system 

of parks at the prasont time. Howover there 

is aoneidrrable interest among the people l f 

the county for a number of parks. As soon 

.as a petition is presented, the Commlseioners* 

Court plans to aall an election for the purpese ef determining whether or not the Court 

shall be authoriF to levy and crllsct a tax 

of net to cxaeed Five Cents an each One Bundred Dollars assessed valuition for the purchase and lmprrvement of lands fer use aa 

county parks as well as whether or not ths 

Court shall be authorized to issue bands te 

purchase and improve lands for park purposes. 

“There are some of the citizens rf the 

aounty that would like, to have as many aa seven or eight parka in our county. However, 

there are some who oontend that law will not 

permit any one county to have that many parks, 

“It is my @pinion that after the proper 

eleotion procedure that the CmPnlsslrners~ 

Court would be avitherizsd to levy and oellaot 

a tax n0.t to exosed five oents en each one 

hundred dellara aseeesed va3uaticn for the purchass end improvement l f lands for meaty parks 

and that bonds may be issued and a tax nat sxcesding 10 cents may be levied undsr See, 2, 

Art, 606X3, RCS. However, there are some who 
Hon. La Vlsrn I. 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 improve parks 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 such purpose, the pertinent parts of which read: 

"Sec. 1, That any county or any incorporated city of this State, either independently or in cooperation with each other, or 

with the Texas State ?arks Board, may acquire 

by gift or purchase or by condemnation preceedings, lands to be used for public parks 

and playgrounds, such lands to be situated 

in any locality in this State and in any sized tracts deemed suitable by the governing 

beal7 of the city l r county acquiring same; 

e 0 * 

"Section 2* Ta purchase and/or improve 

lands for park purpeaes, an incorporated city 

and/or cmunty nay issue bonds, end may levy a 

tax not exceeding Ten (lo+) Cants on the One 

Hundrsd (8100.00) Dollars valuatian of taxable 

property in such city and/ar ceunty to pay the 

interest and provide a sinking fund to retire 

such bonds, the issuance of such bonds, and 

the collsctian of taxes in payment thereof to 

be in accordance with the provisions l f Chapter 

1, Title 22, Televised Civil Statutes of 1925, 

governing the issuance cf bonds by cities, tawns 

and/or counties in this State; this Wztimn 

shall be construed to authorize the levying of 

said tax not exceeding Ten (104) Cents on the 

One Hundred( i$lOOOOO) Cellars of valuation n&twithstanding the provisions of Article 6060 l f 

the Revised Civil Statutes of 1925, As amended 

Acts 1941, 47th Leg,, ps C459 ch, 399, 8 10" 

1% is made plain in the above qu&ed laws that 

the purpose of the five cent tax levy under Article 6978 

is the "purchase and improvement sf lands for use as 

county parks." JNe are l f the opinion that, when autharizod by a two-thirds vote of the property taxpaying voters as provided in Article 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 such Court nry deem necessary to maintain such parks and make such further improvements as 

specified in said Article, but the total tax for park improvements cannot exceed five cent8 on the one hundred 

dollar valuation0 
. ^ 

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 exceed five cents on the :$lOO valuation 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 

Wa Tc Willlams 

Assistrnt