Untitled Texas Attorney General Opinion

, 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