OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Bon. Earlon %oGee county Auditor Hays County SanKarooa, Texas Dear Sir:

park.,,-,, -

Thb will eoknowl Meroh fM, 1940, in wbleh ment on the queetlons th ary to here set out the rhloh ere aa rallowei 0r your 

### 1eYtterof inion 

### 0rthfa hparfwadoomit lie0488- 0r YCW htt0r,
ln*tpnlm yoarr 14m thancum

hatasuoh e levy b44n
ty nowlerlee e aixtern aeixt permentar aa authorlrtd by Artlol,e E3519,

8 

### orthe Gonetitution. Aecounty Auditor or Bays County, mayI legally approve warrants authorieed by the Gommisefoner8 Court to be drawn on ea,id permanent improvement rund knpayment or lmprovom*nte on aafa aounty perkPw 

### 686Hon. Earion MoQtle, Page 2

krtiole 6078, and Seotions 1 snd 2 of Article dOale, of the Revised Civil Statutes of Texas are pertinent to the instant inquiry. Theyare:,

Art. 6078. Vach conaniaslonera court is authorized to levy and oolleot. e tax not to exosed rive cents on each glil0 of assessed valuation of the oouuty icr the Purohtse and lmprovement of lend8 

### roruse as county parka nhlah shall aonsIet ot not more than one hundred aores, ana shall not exceed more than four In any one county. Eosuoh tax shall be levied an8 oolleoted until the proposition is submitted to andratiriea bpthe property tax-paying voters oft the county at a general or epeolel eleotion eelled ,$or that purpose, “provided, a two-third6 majority of the property texpaying’votere,oi suoh oounty, at an election ~hela,for ,suah purpose &all deteritine .Bn favor of 8ald tax. 

### xisaid oourt desire0 to establish two or more of such oounty parks they ,&all looate themin widely separated portions 0r the county. Said court shall have full power ana control over say end all, such ,parks andmaylevy
, and,colleot aa asnual tax suf~faieut in their judgsent to properly kaintefn suah perks and‘build and oonstruot pavilions and suoh other balldjngu as they nap deemnecessary, lay out hadopen driveways aadwalks, pave the sane or anypart thereor, set out treea and shrubbery, oonetruat ditohes or lakes, andmakesuoh other im~rovementr as they may deemproper. SUOh parks shall’
, remain apenfor .the rree use of the public uuder suah reaaonable~rulee andregulations as said court xay presaribs.

Art. 6081% Sear 1. *That any oouaty or any lnaorporated~eity 

### 0rthlaState, either inaependentlg cs in aooperation with eaoh other, OYwith the Texae State PsrksBoard, may aaqulre by gift or purchase or by eondemuatioll prooeedings, lands to be uaed ror publio parks end playSrounds, suoh lands to be situated in any locality in this State and in any siaea traota 

### deemedsuitable by the governing body of the oity or oouaty acquiring same; provided, however, that lauds to be aoquired by enj suoh aity or oounty for eaid purposes maybe, In the disor~etion

### 688.

Hon. warion Ecme, Page 3



### of the~oremin~ bodyther@of,

### situatedwithin the State, either within or without the boundary limits of such city, but withlh the boundary 15mita of said county andwithin the limits of seld county wherein said alty lice or is situsted. *Sec. 2. Topay for land6 for park purpo806, an inoorporeted city and/or Mmnty lheyissue bonds, andsap le9y a tax not exosedlng !Xfen (10) Cents on the OneHundredDollars ($100) valuation of taxable property in such olty and/or aounty to pay the interest and provide a sinking fund to

. retire suoh bond6, the 

### lssuanaeor such bonde, andthe oollectlon of tax86 in payment thereof to be in amordanae with the prorl6ione of Clzapter 1, Title 22, Revised Girl1 Statute6 of lRS$, uorerning the Iseuance of bond6.bycities, town6, md/or oountie6 In this State; thi.6 Section .eholl be oosmtrued 

### toauthorire the lery%ng oi **eaid** 

### tax'not eXCW#dingTen (10) Cent8 onthe On8Hundred Dollar6 ($100) of valuation notwithstanding ths provisIon af A?ticle 6080 of the Revised Civil Statute6 ot 1925.e T48quote from Team ~urisprud8nc8, vol. 11, paS8 

### 609,as tollover

*The Cbmititution prc6Orib86 the maxim66 rate of taxes for general 

### purpoeea,for road6 and pridg8w, ior juries, and 

### forpermanent improvemento, l'88y8Oti9ely. Themonies arising ircsetaxea levied and collectsd for each of the e6II68mt8d pUrpO6e8are oon6titutional f1~1d6; and the OomIdB6iOn6r6’ OOUrt ha6no power t0 transfer money from one’fund to another or to expend, for one purpose, tax aaonepraised obsten6ibly ror another purpose. *The immediate purpose of the provision is' to limit the eaount oi tar86 that 663~be rairred for these se9eral,purpo6es, re6pectively; but it is also deBigned to inhibit exaesaiva expenditure6 for any suoh purpose, and,to raguix-6 th8t 

### anyand all monies raised byltaxahon f;or any purpose ahall be applied to that partioular purpose and to no other.9

### 689

Eon. Marion KoGe6, Page **4**

The ahOVa qimtation fmna Tens6 Jurfaprudenos is supported by the oaeea of'Commi66ioners* Court oi Renderson County va. Burke, 282 SW 948 Ault va. Hill County, 112 SW 339; Seotion 9, Artiols 8 ot the State COu6titUtiOn) and Carroll va. Wllliama, 202 SW 504.

It is a ~811 6ettl8d prineipl6 ,ofl6w that a county 6Ukbit8 CO6Eii681O~r6' OOWt ha8 IlOparer8 Or duties 8Xl%8pt thoae whioh an 018earlyset forth 6nd defiolsdIn the COn6titution and pertinent rttituterr.Ifiu &xmtJ '16.RaPlilton, 278 8W 292; Edwards Countf v6. Jennings, 33 SI SBS, and oaser therein oit8d too numaroua ?or rbpetltlon herein.

‘Phe above quoted 6t6tutrs ptovid8'th8 lGCLan6r aad method by whioh crountieelaoys6tabli6h 6nd finan bounty parka, either indsp8ndently or in aooperatfon with the olti66. It ia 6wall **X-8OQ@Xed** prinoiple of I6w tht~@&s6 the Iagtalature pFs66rib88 a

### definite, oertainwt&:$Sxaa mthod **of prooedurctor**  **a oltp**  or 

### oot;ntr to folLow iu ths sr6oution crfits govsrnmmtal funotionr othsr mthod.6 6r8 by implioation of 16w 6rolud8d. ct.1. Foat8r v6. City 6f Waoo, 2113SW 1104 (sup.

ft IS, th6refor6, 01tri3006iaer?a apbi~n th6t 6 0oluei:~lliO116T0*

Ooutt dO68 

### notha+8 

### aizthotitj~S@ &kw expenditures rr06i ths p6raan6nt lntprovem8nt**fund** for the putpoe of improving oountp park6, tn the abawe of 6 **ooap~lanss with**  one of the abovr quot6d artlolea. SiILOc,mith6T of thee8 statutes w8m **eoa&li8d** with, it nutux&ll~ iol~.onsth6t you o~annotlegally approve th6 warrants 6uthorie6d **by** the ocwtmisBionarn* oourt to be drawn on 66td pemaaeut iAprom%risnt fund in paymmt ai th8 ooata of the eanteraplstcld iPproveaent8.



### BY 7& LfLloyd 

### Anastrowz k66i6tSUlt

APPRCVECAPR 27, 1940

mJJ--++J ATTORNEY GKNERAL Ol? TEXAS