ISSUING BONDS FOR CAPITAL IMPROVEMENTS IN ORDER TO FUND CONSTRUCTION, REPAIR OR GRADING OF SIDEWALKS. 11 O.S. 36-103(1) (1990). THAT SAME STATUTE ALSO PROVIDES THAT A MUNICIPALITY MAY MAKE ASSESSMENTS ON ALL LOTS AND PIECES OF GROUND ABUTTING THE IMPROVEMENT, IN ORDER TO FUND THE GRADING, PAVING OR BUILDING OF THE SIDEWALK. 11 O.S. 36-103(2).
NOTWITHSTANDING THAT THE STATUTES DO EXPRESSLY EMPOWER A MUNICIPALITY TO CONSTRUCT OR REPAIR ITS SIDEWALKS AND ALSO AUTHORIZE THE FOREGOING METHODS FOR FUNDING THE SAME, YOUR QUESTION SPECIFICALLY ASKS WHETHER A MUNICIPALITY CAN UTILIZE THE PROCEEDS IN ITS GENERAL FUND TO ACCOMPLISH SUCH PROJECTS. TO ANSWER THIS QUESTION, BOTH THE OKLAHOMA CONSTITUTION AND CERTAIN STATE STATUTES, AS WELL AS THE CONSTRUCTION OF BOTH BY THE OKLAHOMA SUPREME COURT, MUST BE ANALYZED.
ARTICLE X, SECTION 14 OF THE OKLAHOMA CONSTITUTION PROVIDES, IN PART, THAT "TAXES SHALL BE LEVIED AND COLLECTED BY GENERAL LAWS, AND FOR PUBLIC PURPOSES ONLY . . ." THIS PROVISION HAS BEEN HELD TO MEAN THAT PUBLIC FUNDS MAY NOT BE USED TO ASSIST INDIVIDUALS OR PRIVATE ORGANIZATIONS IN THEIR BUSINESS FUNCTIONS. VETERANS OF FOREIGN WARS V. CHILDERS, 171 P.2D 618 (OKLA. 1946); VETTE V. CHILDERS, 228 P. 145 (OKLA. 1921). ALSO, ARTICLE X, SECTION 17 SPECIFIES THAT THE "LEGISLATURE SHALL NOT AUTHORIZE ANY . . . CITY (OR) TOWN . . . TO OBTAIN OR APPROPRIATE MONEY FOR, OR LEVY ANY TAX FOR . . . ANY CORPORATION, ASSOCIATION, OR INDIVIDUAL."
AS APPLIED TO YOUR QUESTION, THESE CONSTITUTIONAL PROVISIONS WOULD PROHIBIT THE EXPENDITURE OF GENERAL FUND MONIES FOR THE CONSTRUCTION OR REPAIR OF SIDEWALKS IF SUCH EXPENDITURE WAS NOT FOR A PUBLIC PURPOSE AND/OR IF SUCH EXPENDITURE WAS, IN ESSENCE, AN APPROPRIATION OF TAX MONIES FOR A CORPORATION, ASSOCIATION OR INDIVIDUAL. IN 1983, THE OKLAHOMA SUPREME COURT RULED, IN NO UNCERTAIN TERMS, THAT PURSUANT TO THE FOREGOING CONSTITUTIONAL PROVISIONS, EXPENDITURE OF TAX DOLLARS MUST BE FOR A PUBLIC PURPOSE, WHICH IS SYNONYMOUS WITH GOVERNMENT PURPOSE. STATE EX REL. LACY V. JACKSON, 682 P. 2D 218, 220 (OKLA. 1983). THE COURT, IN COMMENTING ON WHAT WAS A PUBLIC PURPOSE, STATED:
IT IS UNDOUBTEDLY THE DUTY OF THE LEGISLATURE WHICH IMPOSES OR AUTHORIZES MUNICIPALITIES TO IMPOSE A TAX, TO SEE THAT IT IS NOT TO BE USED FOR PURPOSES OF PRIVATE INTEREST INSTEAD OF A PUBLIC USE, AND THE COURTS CAN ONLY BE JUSTIFIED IN INTERPOSING WHEN A VIOLATION OF THIS PRINCIPLE IS CLEAR AND THE REASON FOR INTERFERENCE COGENT. AND IN DECIDING WHETHER, IN THE GIVEN CASE, THE OBJECT FOR WHICH THE TAXES ARE ASSESSED FALLS UPON THE ONE SIDE OR THE OTHER OF THIS LINE, THEY MUST BE GOVERNED MAINLY BY THE COURSE AND USAGE OF THE GOVERNMENT, THE OBJECTS FOR WHICH TAXES HAVE BEEN CUSTOMARILY AND BY LONG COURSE OF LEGISLATION LEVIED, WHAT OBJECTS OR PURPOSES HAVE BEEN CONSIDERED NECESSARY TO THE SUPPORT AND FOR THE PROPER USE OF THE GOVERNMENT, WHETHER STATE OR MUNICIPAL. WHATEVER LAWFULLY PERTAINS TO THIS AND IS SANCTIONED BY TIME AND THE ACQUIESCENCE OF THE PEOPLE