,
ENEY GENEIRAL
EXAS
PRICE DANIEL
ATTDRNEY CEXIIRAI.
August 24, 1943
Hw. La Vern I. lilCCCUUl Opinion No, V-669
Ceunty Attbrnsy
Heckley County Ito: Number of parks that may
,bb established in a county
&erelland, Texas and tax available frr the
acquisition, improvement
and maintenance there&.
Dear Sir:
We refer ta your letter in which you submit the
f rllrwing:
aBockley County daee net have,a system
of parks at the prasont time. Howover there
is aoneidrrable interest among the people lf
the county for a number of parks. As soon
.as a petition is presented, the Commlseioners*
Court plans to aall an election for the pur-
pese ef determining whether or not the Court
shall be authoriF to levy and crllsct a tax
of net to cxaeed Five Cents an each One Bun-
dred Dollars assessed valuition for the pur-
chase and lmprrvement of lands fer use aa
county parks as well as whether or not ths
Court shall be authorized to issue bands te
purchase and improve lands for park purposes.
“There are some of the citizens rf the
aounty that would like,to have as many aa sev-
en or eight parka in our county. However,
there are some who oontend that law will not
permit any one county to have that many parks,
“It is my @pinion that after the proper
eleotion procedure that the CmPnlsslrners~
Court would be avitherizsd to levy and oellaot
a tax n0.t to exosed five oents en each one
hundred dellara aseeesed va3uaticn for the pur-
chass end improvement lf lands for meaty parks
and that bonds may be issued and a tax nat sx-
cesding 10 cents may be levied undsr See, 2,
Art, 606X3, RCS. However, there are some who
Hon. La VlsrnI. McCann - Page 2 (V-669)
disagree with me and contend that the two stat-
utes conflict and are meaningless,’
Article 6078, Vernon’s Civil Statutes, provides
a method by which the Commissioners* Court may purchase
and improve parks and pay for such purchase and improve-
ment nith money derived from a tax levy of not exceeding
five cents on each one hundred dollars assessed valuation
of property, after authorization to do so by two-tihirds
vote of the property taxpaying: voters at an election held
for such purpose, Such Court is further authorized to
levy an annual tax to maintain such parks and pay for im-
provements therein specified, That article reads:
“Each Commissioners Court is authorized
tr’levy and collect a tax not to exceed five
(5) cents on each one hundred dollars assess-
ed valuation of the county for the purchase and
improvement of lands for. use as county parks.
No such tax shall be lsv~ied and collected until
the proposition is submitted to and ratified by
the property taxpaying waters of the c,ounty at a
general or special Oleotion call& for that pur-
pose, previdad, a two-thirds majority 6f the
property taxpaying; voters of such county, at an
election held for such purpose’ #hall determine
in favor of said tax. If said court desires to
establish two er more of such county parks, they
shall locate them in widely separated portions
of the county, Said court shall have full,Dower
and control over, any and all such parks and’ma~g
levy and collect an annual tax sufficient in-
imvrovoments as they may d&m proper0 Such parks
shall remain open for the freeAusk Q?? the public
under such reasonable rules and regulations as
said court may prescribe.”
Article 6081e, Vernon’s Civil Statutea, pro-
vides a method by which a county or an incorporated city,
independently or jointly with each other, may ncquire and
improve public parks and playgrounds and pay for the same
EatI. La Vern I. McCann - Page 3 (V-669)
with proceeds of bonds issued fer such purpose, the perti-
nent parts of which read:
"Sec. 1, That any county or any incor-
porated city of this State, either independ-
ently or in cooperation with each other, or
with the Texas State ?arks Board, may acquire
by gift or purchase or by condemnation pre-
ceedings, lands to be used for public parks
and playgrounds, such lands to be situated
in any locality in this State and in any siz-
ed tracts deemed suitable by the governing
beal7 of the city l r county acquiring same;
e 0 *
"Section 2* Ta purchase and/or improve
lands for park purpeaes, an incorporated city
and/or cmunty nay issue bonds, end may levy a
tax not exceeding Ten (lo+) Cants on the One
Hundrsd (8100.00) Dollars valuatian of taxable
property in such city and/ar ceunty to pay the
interest and provide a sinking fund to retire
such bonds, the issuance of such bonds, and
the collsctian of taxes in payment thereof to
be in accordance with the provisions lf Chapter
1, Title 22, Televised
Civil Statutes of 1925,
governing the issuance cf bonds by cities, tawns
and/or counties in this State; this Wztimn
shall be construed to authorize the levying of
said tax not exceeding Ten (104) Cents on the
One Hundred(i$lOOOOO)Cellars of valuation n&t-
withstanding the provisions of Article 6060 lf
the Revised Civil Statutes of 1925, As amended
Acts 1941, 47th Leg,, ps C459 ch, 399, 8 10"
1% is made plain in the above qu&ed laws that
the purpose of the five cent tax levy under Article 6978
is the "purchase and improvement sf lands for use as
county parks." JNe are lf the opinion that, when authar-
izod by a two-thirds vote of the property taxpaying vot-
ers as provided in Article 6078, the Commissioners' Court
may annual1 levy the five cents on each one hundred dol-
lars+ axablreproperty in the coun%y for such purposes0
After 'thepurchase of such parks, said Court ray annually
:, levy such tax as such Court nry deem necessary to main-
tain such parks and make such further improvements as
specified in said Article, but the total tax for park im-
provements cannot exceed five cent8 on the one hundred
dollar valuation0
. ^
Hon. La Vern I. McCann - Page 4 (V-669)
It is also made plain in Article 60Sle that it
is limited to the issuance of bonds and that the proceeds
Of bonds is::ued under that Article may not be used for
any purpose other than the purchase and improvements of
land for park purposes, The ten cent tax authorized in
that statute can be used only to pay the requirements of
bonds issued thereunder,
Article 6078 and 6001~ stand separately, and,
if submitted at the same time, must be submitted separ-
ately on the ballot at an election authorized thereby, re-
spectively, and may not be submitted jointly~
No limit is placed on the number of parks ivhich
may bo acquired under either plan.
When authorized by two-thirds vote of the
qualified voters of the count,, the Commission-
ers' Court may annually levy a tax not to ex-
ceed five cents on the :$lOO valuation to pur-
chase and improve county parks, and may lf3Qy an
annual tax not exceeding five cents to maintain
and pay for improvements of such parks, Art.
6076 V, C:, S,
:Yhen authorized as provided in Chapter 1,
Title 22!, and Article 6081e, V.C,S.. the Commis-
sioners" Court may issue bon:s to purchase and
improve county parks and levy a tax not to ex-
ceed ten cents on the one hundred dollars valua-
tion to pay interest and create a sinking fund
to pay such bonds.
No limit is placed on the number of parks
which may be acquired6
Yours vary truly,
AP?ROVED: ATTBRREYOEiBlAL OF TEXAS
By fii;,, ,y
Wa Tc Willlams
Assistrnt
WT'SJ:wb