Hon. RayLackey Opinion No. o-7214

county hiitor Re: Authority of Commissioners’ Court to YoakumCounty expend Permanent Improvement Funds for ComPlains, Texas nunity Buildings in county parks whensaid funds were derived from taxes levied for permanent improvement purposes prior to the election authorizing the establishment of Dear Sir: county parkso

Weare in reoeipt of your letter requesting the opinion of this department onthe above stated matter. Wegreatly appreciate the supplemental information which you have furnished us with reference to the subject of your inquiry.

It is our understanding that YoakumCounty has recently held an election whereby the Commissioners’ Court has been authorized to levy atax not to exceed Five Cents (5Q) on the OneHundred Dollars ($100.00) valuation for county park purposes. We
assumethat said election was held pursuant to the provisions of Article 6078, Vernon’s Annotated Civil Statutes. Prior to the holding of said election, you requested our opinion as to whether the Commissioners’ Court is authorized to expend from $14,000.00 to q/20,000.00 out of the Permanent Improvement Fundfor the purpose of building CommunityBuildings in two towns in YoakumCounty. Youhave recently advised us that it is nowcontemplated that the above mentioned CommunityBuildings will be built as improvements in the county parks.

In view of the above circumstances, the following proposition is raised3 After an election has been held in accordance with the provisions of Article 6078 andthe Commissioners’ Court has been authorized to establish county parks, is the Commissioners’ Court,authorized to expend funds from the Permanent ImprovementFund (which were onhandprior to the holding of said election) for the purpose of constructing CommunityBuildings in county parks to be established pursuant to the above mentioned elect ion?

Article 6078, V.A.C.S., in part providesr

“Each Commissioners Court is authorized to levy andcollect a tax not to exceed five (5’) cents on each

one hundred dollars assessed valuation of the county for the purchase andimprovement of lands for use asHon. HayLackey, page 2 (O-7214)

county parks* Nosuch tax shall be levied and collected until the proposition is submitted to andratlfled by the property taxpaying voters of the county at
ageneral or special election called for that purpose, provided, a two-thirds majority of the property taxpaying voters of such county, at anelection held for such purpose shall determine in favor of said tax. If said court desires to establish two or more of such county parks, they shall locate themin widely separated portions of the county. Said court shall have full power andcontrol over anyand all such parks andmay levy andcollect anannual tax sufficient in their judgmentto properly maintain such parks andbuild and construct pavilions andsuch other buildings as they may deem necessary, lay out andopen driveways andwalks, pave the sameor anypart thereof, set out trees and shrubbery, construct ditehes or lakes, andmakesuch other improvements as they maydeemproper. Such parks shall remain open for the free use of the public under such reasonable rules andregulations as said court may prescribe.”

Under the above quoted provisions, the method of establishing a county park system is specifically set forth, end, pursuant to said provisions, thecommissioners’ Court is authorized to levy atax not to exceed Five Cents (5$) on the OneHundred Dollars ($100.00) valuation for the purpose of purchasing andimarovinn lands for use as county parks. It is awell recognized principle of law that whenthe Legislature prescribes a definite, certain andfixed method of procedure for a county to follow in the execution of its governmental functions, other methods are by imlication of law excluded. Foster v. City of Waco, Ct.). 255 S.W. llor: (Sup.

We point out further that it has been held generally that moneyraised by taxation for anyparticular purpose shall be applied to that particular purpose andto y (Carroll v. Williams, 202 S.W. 504; 11 TexOJurulro p0

It is apparen,t that the $14,000.00 to $20,000.00 in the Permanent Improvement Fundtowhich you refer wasderived from & levy or levies of taxes for permanent imorcvemer&aurooses otha fo cow oarks~fOP as stated by you the above mentioned balance: were onhand uri& to the recent election which authorized the Commissioners i Court to levy a specific tax fox county park purposes e

In view of the above andforegoing, it is our opinion that the Commissioners I Court is not authorized to expend the above mentioned balances in the Permanent Improvement Fund (derived from taxes levied prior .tothe time the Commissioners0 Court was authorized to levy a specific tax andexpend county funds for park purposes) for the purpose of constructing CommuuityBuildings in countyL

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Hon. RayLackey, page 3 (O-7214)

parks in YoakumCounty. Youare further advised that the funds for any improvements in the county parks must be derived from

a specific tax levied for park purposes in accordance with the provisions of Article 6078, supraQ Wepolnt out further that although the tax levied in accordance with Article 6078is a specific tax, this department has held that atax levied under said Article for the purpose of makingpermanent improveuents in county parks must be construed as a specific levy or allocation within the constitutional limitation for nermanent improvements, and such levy for improvements in county parks eannot operate to increase the total amountlevied by the county for permanent improvement purposes beyond the constitutional limitation for permanent improvements. Likewise, such amountof annual tax that maybe levhd for the operating expenses of said parks mustbe dealt with

as a specific levy or allocation within the levy for general purposes and cannot operate to increase the total general fund levy beyond the constitutional limitation for general purposes, For
a further discussion of this matter we refer you to our Opinion No. o-1082, a copy of which is encl,osed for your convenience.

Whena tax not exceeding Five Cents (5#) on the OneHundred Dollars ($100.00) valuation has been levied in accordance with the provisions of Article 6078, the Commissioners9 Court mayexpend the funds derived from such levy for “the purchase andm of lands for use as county parks.” With reference to the c,“e of improvements which maybe madein county parks, we call your attention to OurOpinion No. 0-6700 wherein it was pointed out that it
was contemplated by the Legislature that funds raised by taxation under a specific levy for county park purposes should be used prfin&ly for the purpose of providing facilities for the wsement. recreation and e of the people of the county. Weare e:- closing herewith a copy of the above mentioned opinion wherein this matter is fully discussed. In view of the foregoing, you are advised that if the Commissioners sCourt, within its sound discretion, has determined that the contemplated use or uses of the Community Buildings to be constructed as improvements in the county park system are primarily for the amusement, recreation andenjoyment of the people of the county, the Commissioners pCour,twould be authorized to expend funds derived from the special tax levied for park purposes for the construction of such buildings0

Wetrust that the above andforegoing will satfsfactorily answer your inquiry. APPROVED

MAY319 1946 /s/ Carlos C, Ashley FIRSTASSIST

ANT ATTORNEY

GENERAL APPROVED:

OPINIONCOMMI!CTES BY: BWB,CHAIRMAN Yours very truly ATTOFNEY

GENERAL

OFTEXAS By/s,’ J. A. Ellis J+ h. Ellis, Assistant

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