Untitled Texas Attorney General Opinion

Honorable Stephen L. Haley Opinion No. WW-179 County Attorney Gaines County Re: Source of maintenance Seminole, Texas funds for county-owned parks. Dear Sir: You have requested the opinion of thfs department on the ques- tion: s'Is it necessary to call an election to provide funds for the maintenance of a county-owned park?" The county acquired the park lands under the provisions of Article 608le, V.C.S., by the issuance of bonds which have been approved as to legality by the Attorney Gerieral. There is no provision as to the limit nor the manner of collec- ting a maintenance tax in that particular statute, An alternate method of acquiring county parks is outlined by Article 6078, V.C.S. This statute authorizes a county to acquire parks and levy a tax not to exceed five cents (.05d) on the one hundred dollars ($100) taxable valuation, if such proposition is submitted to the people at an election called for that purpose, There is no provision therein for the issuance of bonds. There- under the commissioners? courts are expressly empowered to levy and collect a sufficient tax annually to properly maintain the park lands. Article 6079b, V.C,S., reads as follows: "In counties owning and maintaining county arks, and having a population of less than 8 0,000 inhabitants according to the last preceding Federal Census, the Commission- ers -Court-Ls~~authorizedto~matntain and operate said parks; provided that the Com- missioners Court shall not expend more than Honorable Stephen L. Haley, page 2 (WW-179) Five Thousand Dollars ($5,003) in any year for the maintenance and operation of said parks. Said Five Thousand Dol- lars ($5,000) shall be paid out of the General Fund of the county." Article 60791, is applicable to Gaines Cou,nty; therefore, you are advised that the county can levy and collect an annual tax not to exceed $5,000 for the maintenance of the park in question without calling an election. That sum is the announced limit and the county has no authority elsewhere in the applicable statutes to exceed that amount for park maintenance purposes. SUMMARY_ The county in question can spend up to $5,000 per year of tax money from the General Fund to maintain its parks with- out the necessity of holding an election. Very truly yours, WILL WILSON Attorney General of Texas BY GW-s APPROVED: OPINION COMMITTEE H, Grady Chandler, Chairman Mrs. Marietta Payne Wagland C. Rivers, Jr. Roger I. Daily REVIEWED FOR THE ATTORNEY GENERAL By: Gee, P. Blackburn