begmade between such.munlc%palities Andythe State Parks.Boai?d~. "~A11counties and Incorporatedclties'are .authorfze,dto levjra,tax of not:'exceedlng:,five (5) ' Hundred ($1C0~00)~~Doll~s property;v+.u&+on to,create.afund,for $he ~ improvementAndyoperationof such parks. Here again, It is OX& opinion that the statute does not authorize a county to, for'the improve- ment Andyoperatlon.ofa park which 'isowned by the,State. Parks Board. ., We have been unable to find any statute which would authorize a countyto'expend Its funds for the improvementand operation of'a park which is owned by the State of Texas or by the State Parks Board. There- fore, we agree with you that the Commissioners'Court'of Live Oak County Is not authorizedto,levy and collect a tax for the purpose of improvingand malntainlng~Tlps State Park. SUMMARY Commissioners'courts may not levy and collect taxes for the purpose of'improving and maintainingparks which are owned by the Hon. R. E. Schneider, Jr., page 4
State of.Texas or ,theState Parks Board. Ar- ticles 6078 and 6081.:e, V.C.S., authorizing counties to levy a tax for the Improvement and maintenanceof county-ownedparks which are being operated,by the State Parks Board under agreementsbetween the counties and the Board, does not apply to parks owned by the State or by the Board. Yours very truly, APPROVED: PRICE DANIEL Attorney.General J. C. Davis, Jr. County..Affalr,s Division .ery g. Wall. RevIewIngAssIstant Charles D. Mathews First Assistant
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