., 

s. - . ..- 

Honorable Tom Blackwell 

District Attorney 

Travis County 

Austin, Texas 

Opinion No. C-53 

Re: Various questions relatlng to unimproved 

property on the Hlghland Lakes within 

Dear Mr. Blackwell: 

Travis County, to be 

made into a county park. 

Your request for an opinion reads in part as follows: 

"The County Auditor has requested that 

your legal opinion be obtained concerning 

the expenditure of County funds on land leased by the County from the LCRA for Public 

Park purposes. 

"FACTS: The LCRA and others own fee simple 

title to unimproved property located on certain of the Highland lakes 

within Travis County and not within 

the boundary of any incorporated city, 

town or village. This land has been 

offered to Travis County on long term 

leases (50-99 years) without cost providing Travis County will make and 

maintain a public park out of the land. 

'QUESTION No. 1. Out of what funds canTravis 

County legally pay for the construction of permanent improvements on such 

land? 

"QUESTION No. 2. Do the construction of roads, 

boat ramps, and other conservation measures come under the same rule as permanent improvements. 

"QUESTION No. 3. Out of what Funds can Travis 

County legally pay for the necessary 

cost of maintenance and supervision 

of such park?" 

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Hon. Tom Blackwell, Page 2 (c-53) 

Section 1 of Article 6078, Vernon's Civil Statutes, 

provides: 

"Each Commissioner 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 taxpaying 

voters of such county at a general or special 

election called for that purpose, provided, a 

two-thirds majority of the property taxpaying 

voters of such county, at an election held for 

such purpose shall determine in favor of such 

tax. If said court desires to establish two 

or 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 annual tax sufficient in their judgment to properly maintain such parks and build 

and construct pavilions and such other buildings as they may deem necessary, lay out and 

open driveways and walks, pave the same or any 

part thereof, set out trees and shrubbery, construct ditches or lakes, and make such other 

improvements as they may deem proper. Such 

parks shall remain open for the free use of 

the public under such reasonable rules and 

regulations as such court may prescribe." 

In construing the above quoted provisions, it was held 

in Attorney General's Opinion 0-1082 (1939): 

"Article 6078, Revised Statutes, authorizes the commissioners' court of any county 

to levy and collect a tax not to exceed five 

cents on each one hundred dollars of assessed 

valuation of the county 'for the purchase and 

improvement of lands for use as county parks,' 

after the proposition has been submitted to 

and ratified by the property tax-paying voters 

of the county. The full power and control over 

such a park Is vested in said court and it 'may 

levy and collect an annual tax sufficient in 

their judgment to properly maintain such parks 

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Hon. Tom Blackwell, Page 3 (c-53) 

Andy build and construct pavilions and such. 

other buildings as they may deem necessary, 

lay out and open driveways and walks, pave 

the same or any part thereof, set out trees 

and shrubbery, construct ditches or lakes, 

and make such other Improvements as they 

may deem proper. Such parks shall remain 

open for the free use of the'publlc under 

such reasonable rules and regulations as 

said court may prescribe.' 

"It is obvious that the money with which 

to purchase a park site and to Improve the 

same must be paid from the general purpose 

or the permanent Improvement fund of the 

county derived from the ad valorem tax levied 

and collected under the authority conferred 

and limitations Imposed by Section 9, Article 

8, supra. The statute is silent as to which 

of these funds is the proper one~to bear,the 

expense. It is provided In Article 6079, 

Revised Civil Statutes, 'All revenue from the 

sale of such privileges or concessions shall 

go into a fund for the maintenance of said parks.' 

"The Legislature has authorized any county 

of this State to establish and maintain public 

parks. Such parks are established for the benevolent purpose of promoting health, happiness 

and general welfare of not only the citizens 

of the county, but of the people generally. 

The character of the improvements specifically 

mentioned in the statute are designed to accomplish that purpose. Lewis v. City of Fort 

Worth (Sup.Ct.) 89 S.W.(2d) 975. 

II 

. . . 

11 Article 6078 specifically authorizes the lo&t to purchase land and improve the 

same by constructing buildings thereon, etc. It 

follows that the land for park purposes may be 

acquired and paid for out of the same fund available for the erection of public buildings 

and other permanent improvements. It is our 

further opinion that current operating expenses 

of such parks must be paid out of the general 

purpose fund of the county." 

Likewise, it was held in Attorney General's Opinion 

v-744 (1948) : 

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Hon. Tom Blackwell, page 4 (c-53) 

"Tax levied for park improvement is 

a charge against the County Permanent Improvement Fund and that levied for malntenance is a charge against the County General 

Fund." 

In Carroll v. Williams, 109 Tex. 155, 202 S.W. 504, 

509 (1918), the Court stated: 

"Taxes levied ostensibly for any specific purpose or class of purposes designated in section 9 of artlcle~VII1, supra, must 

be applied thereunto, in good faith; and In 

no event and under no circumstances may there 

be expended, legally, for one such purpose or 

class of purposes,.tax money in excess of the 

amount raised by taxation declaredly for that 

particular purpose or class of purposes." 

Under the facts submitted with your request, Travis 

will obtain the use and~benefit of the property on 

long term leases (50-99 years), in consideration for the 

County establishing and maintaining a public park out of the 

land. It is our opinion that such purpose constituted a 

public purpose and is within the expressed power ranted the 

commissioners court by the provisions of Article 2 078, vernon's Civil Statutes. 

In view of the foregoing authorities, you are advised 

that the construction of improvements on such land must be 

paid out of the Permanent Improvement Fund. You are further 

advised that the construction of boat ramps and other permanent structures (Including necessary repairs and improvement of such structures) must be paid out of the Permanent Improvement Fund. The construction of roads (including maintenance and repair of such roads), however, must be paid out of 

the Road and-Bridge Fund of them County. Carroll v. Williams, 

T 

In Attorney General's Opinion v-831 (1949), it was 

he1 that the Permanent Improvement Fund may not be utilized 

for the purpose of purchasing materials and supplies for the 

construction of fences for adjacent landowners on rights of 

way on new county roads and highways, stating that if such expense was a necessary expense to the construction of the road, 

it would have to be paid out of the Road and Bridge Fund of 

the County. We believe the same principle is applicable to 

the construction of roads for the proposed county park. You 

are therefore advised in answer to your second question that 

the construction of roads must be paid out of the Road and 

Bridge Fund of the County (including necessary maintenance 

and repair of such roads). 

-264- 
Hon. Tom Blackwell, Page 5 (c-53) 

that 

such 

In ansner to your third question, you are.advised 

the necessary cost of maintenance and supervision of 

park 1s paid out of the General Fund of the County. 

Attorney General's Opinions V-744 (1948) and O-1082 (1939). 

However, as pointed out above, the necessary repairs and 

improvements to structures built in the park must be paid 

out of the Permanent Improvement Fund, and necessary malntenance and repair of roads in the park must be paid out of 

the Road and Bridge Fund. 

SUMMARY 

The Commissioners Court of Travis County 

may legally pay for the construction of 

permanent improvements (including necessary repair and improvement of Buch structures) on a proposed county park out of the 

Permanent Improvement Fund. The construction of roads in such park (including maintenance and repair of such roads) is paid out 

of the Road and Bridge Fund. The cost of 

maintenance and supervision of such park is 

paid out of the General Fund of the County. 

However, any repairs and improvements to 

structures built in the park must be paid 

out of the Permanent Improvement Fund, and 

maintenance and repairs of roads in the park 

must be paid out of the Road and Bridge Fund. 

Yours very truly, 

WAGGONER CARR 

Attorney General 

Assistant 

JR:ms 

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Hon. Tom Blackwell, page 6 (C-53) 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

J; C. Davis 

V. F. Taylor 

Ernest Fortenberry 

James N. Stofer 

APPROVED FOR THE'ATTORNEY GENERAL 

By: Stanton Stone 

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