TIEXEA~TORNEY GxNE!RAL
OF TEXAS
Aua-. T- rsrll
.FOEN L EXCL
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April 7, 1975
The Honorable Clayton T. Garrison Opinion,No. H- 575
Executive Director
Texas Parks and Wildlife Department Re: Whether the Texas Parks
John H. Reagan Building Fund may be used for opera-
Austin, Texas 78701 tional expenses of state parks.
Dear Mr. Garrison:
You have requested our opinion concerning the propriety of an
expenditure by the Parks and Wildlife Department from Texas Parks Fund 31
for operational expenses of the state parks. The current appropriations act
contained a general appropriation from Parks Fund 31 for use by the Depart-
ment.
Texas Parks Fund 31 is established by article 7.06(3), Taxation-
General, V. T. C. S. , which provides in part:
Fifty cents of the tax levied under this Article
on each 1.000 cigarettes shall be credited to a
new special fund known as the Texas ,Parks Fund
which may be used by the Parks and Wildlife
Department for the acquisition, planning, and
development of state parks and historic sites.
This article limits the use of Texas Parks Fund 31 to the “acqui-
sition, planning, and development of state parks and historic sites. ‘I This
limitation was apparently assumed in Attorney General Opinions M-1164~.
(1972) and M-1061 (1972). and similar language in other statutes has been held
to establish such a limitation. See Johnson v. Ferguson, 55 S. W. 2d 153 (Tex.
Civ. App. -- Austin 1932, writzm’d. )
The use of Parks Fund 31 for the construction of a state office
building to be used for “wildlife scientific research and comprehensive park
and statewide outdoor recreational planning ‘I has .been held to be within the
meaning of the limitation. Attorney General Opinion M-952, (1971): Other
authorized uses indude planning for the statewide development of all park
lands within the state, M-1164 (1972); and providing relocation assistance costs
p. 2569
The Honorable Clayton T. Garrison - Page 2 (H-575)
involved in the acquisition of land for planning and development of state parks
and historic sites. M-1061 (1972). These uses were considered to be within
the limitation of article 7.06( 3) since they pertained to the acquisition, planning,
and development of state parks and historic sites.
In our opinion, operational expenses may likewise be pertinent to
these activities. Accordingly, to the extent that the operational expenses of
the Department are referable and allocable to the acquisition, planning, or
development of state parks and historic sites, they may be financed from Texas
Parks Fund 31.
SUM-MARY
To the extent that operational expenses of the Parks
and UFildlife Department pertain to the acquisition,
planning, or development of state parks and .historic
sites they may.be financed from Texas Parks Fund .31.
Very ~truly yours,
Attorney General of Texas
APROVED:
DAVIDM . KE NDALL, First Assistant
Opinion Committee
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p., 2570