OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eon. I. Predroki
countyAuditor
t3olre8tonQouat~
Qllv*rton, 9bx8#
Doar Sir:
V* lra .in rooolpt
qwrtily tho OQlnion or tuo
slattar. k quota iram JOor
mad0 prothion
ruotura to ba
rphbia the autJm&ty
l# nquo8tr4 08 to
02th 0
a a a lw’b n0wdomt to o nta into
rior lontnst
tho ooonrtruotlon
oi bPildin(lr
for t&o purpoaothat,tlm.
~to~yire6 on the eppllioation
that,m.r.8uMltpU.
. .1
460
Hon. I. Prodaoki, )ogO t
_--
Alao, in rouxlattorlupplmmontlly
th0 lnformatloa
lb o to@ ita n,
yo u
mta to t
*Thelam&thatthe County sow OWA~lt Aroadlr
and oa wbimh ltruotmrom are to ba built,
ia i~tando(.
at thlrtlmo to be
la the Oouat~ Pmrk
total oaoaat oi #31,210*00.
tOA& to i88Uo boa&#.hrth0 W8rrantD fu the80 build-
&ga. A tax 1.v o? .0&llollaato6 4urln#tho bmr
god04 of 19&b- i949,18 now in thla fund, ,-!-
Who&i thr SlrrtQountf Parkwas latabllahodat
Laa@lo citr, 8A 818diOA 888 bad 8ad the aaie,
llomormtOOurtwar luthorludt0 larfth0 .OS#OA tho
JlOQ.00raluatloa
prod&o6 ior in thoC?ptr Pqklar.
"Am tho amount ruthorlrod to ba lXpOAdOb by tho
v& ProaootloA ward ln rtipulatoa to be ~~,ooo.00,
to the bOXt Of 4 kaOUlO~0, it 18 not btOAaOd t0
oxpoad aon thrn the firmt amountaeattloaod,dlah lm
AOU la mtr to d,in th a CountyPark P a n& ”
Am uo uatlumtm;d the lStwtlo n,
tho lm of #3:,250.00,
roproroM.agrotonuem 4ultod SroaNor08 lotlodfor oouattpork
gurpoaoa, was rllwato~ io tho 1949 rouatr buQot for tho purpom
oi maklq tapmtoaonto lntho rePott puk looatod hoar Aroabia ln
@mltomtorr @ountr. The Oomlmxloaoro* Oourt..tr ooatomplatiagiIn
lonmtmotloa oi l ltook potilloa, mhodm, Ho., Sa #id park, raid
ltr ua tur too bo
m U8.dfor the purpoaror4l layGIg oett10,uld
llthoagkthe lfmr?rodu8tloa Bow4 hoe la8hor7 ,806ral6omrtrt#8tlon
lt a ler t,o~5,000.00,
f tho oaountuhlihthoCamlawloaorLI' aourt
ladla#for thlrpurpeao,wllnot~uooo~~~1,2~0.00.
I Wethor tho Oomimolon~rr~ Ooart lr authorho& to
8antloaod Bark fonda to lOMtruot a atook patilloa,
xhoba, oto., in 8014aounttpark tar tho purpeeoab l
xhibitily or
6iAplrfia@ lattla.
&tlol* 6078,funon~m &aWatai.Oltlltttatatoa, in
461
__-
Hon. I. Pradarklr pm&a3 i
psrt,pi@vldamt
*Eooh Qozdmaloaara Oourt ir luth o r lxtoo dlotr
and oolloot a tax aot to lxaord fit8 ( 5)lontm on
aaoh 0~0 .&an*od do~larm lmmomamd trluatloa of thr
oottntt for tho pproh488 4nd Miprovosont 'ot land, ior
am0 a8 aoantf parka. fforoeh tax ahall ba lotlad
and roll~otrd rub11tho propoaltlon 18 lubrittod to
4~6 ‘ratii$ad bl th0 prOpOrty UXpmYiI%& tOtOS?#. OS tho
oonaty at l 6anoral mr rpoalal llo4tl~ omllodior
thot purpoaa, protldrd, l two-thldm maJorltrof tho
protier tarpaylry totum oi muoh maat, at ma olro-
tiOA h or a r02- lwh prporo lhrll dot0 nlf no in tator
of meldtax. X.f maidlourt 6481r48 to lmtablimiCtw
er aoro of ouoh oou.n+t parka, thof ahmU la6atr:thu
in ddely lrprrato4 portion8oi...thaoountf. Smld.oawt
4hrU hire fullpauar omd oontrol otot lny rsb lll
muoh parka 4~fl MV lotf ia& OOllOOt on rsinual tax
lkU~lolant lm theirju&mant to properlf aalntaialu4Ji
ukm lnd,buildlrd qonatruot pmtillona lrd muahother
iiulldlngm
ma theyamy do* naooamuy,lmt o a tlnA opon
drltoua~m on6 umlkm,pxtothm mmmoor lw put thgo-
ot, mot out trmoa and mhrabbar , oarmtruot 41Sohaq,.i
or l&am, on6 uko luo hOtha L ovameat am thay'rry
doeaproper. 8uah parka. ahall roamln opoa.tar tho
froo we of the publlaudar ruoh.vmmronmblo’rulmmcad
ralpSatloar ma mm14 oourt rt.prdr%bq. . .’.I
Hindu iho’rbaro ivoted protialonr, ramiroloaorr’oourta
8~0 empoqorod to loty +ib 'annultax lrriPlojant ti tholr da&oat
to propulj mnlmtala'oouatf pa&m mad build lnd aonmtrtrot
lonmand rwh othu.baildln&a ,*hloh.thry uy 400~ aoaomau
ta rlonmldarlng
, all of the provl~loam ot the
it lx oar o~lnioci thot lt,rrm oont
that tho pu?po#or mad 0108 Of thv
bulldllym ra'thar sal door 8aoommu .W bo lonmlrtrnt
rith
tho purpor4a on6 umom of-o lpsbl.$o p&P- le meldtm ia ordl-
a r r lly
loaop804an4 bndurtook
In th8 0888 or 8odorn te Olt of &ui?.le, 95 8. V.
47) &2 Tax.Oit.4pp. 115,tb.aourt,ty ny of 4lmoumalngtho
ordnar)’ and lokoptrd meettin o? W @park*, rl4t
;
462
EOA. I. Fw4rak1, p468 b__-.. . *
"IA thir 4ountry thg uor6 ‘PUk’ alttm u9on
4 blook 0s i4Ad rrprrraAta6 upon a m49 or plan OS
a oltyor tom 18 am 4lgnlXioant of a drdloatloa
to the ubllo am the uor4 *6traot' writton OA muoh
plma. 8h a p*pulu 4n& natural ararda~of tho taxm
*hen 80 tan4 a a plaoo lo t apart for Ua mnJoymont,
lowfort, a,udroaraatlon of the lmbmbitantm of the
ait u tam la tiioh.it 18 iO06t06, ma the rig-
mli5lanao ir auoqol*oool. . ."
III tho of rCm *. 8Ji4ppard Tax: Clv.~‘A99.
8488 1.57
S. 1. (2d) 682 (error
raf,~mod) thhr Ooort in dlmoumsiAg tho
ordlau~ al~ltlortlon of th tumaparka, 88ldt :
” .4a und i~a0dOralab nmoattlm08 in
Amaria; ihi term 'park' tiruallv ml Sir8 an opoa
or lnolond traot oi land mot apart iortho rooroe-
tloa 4~6 lnjomant oi the ybllr~ 6ra *la the uoaual
looaptmoo oi the team, a publlo puk la ~14 to k
8 traot of hA6, great or *mall, aaaiaetra lnd maln-
t8iAOdfor thr parpbmor of pla~murm, uorolmo,aaumo-
mat, or ornmmorct l plaao to uhlohthe pubrimot
large aar roxort t0 fez romat%oA, alr, -6 11&t.*
rig&a t. .Oltr of ?mrtVorSh,Tax.div. Ap
8.V.4 6U,4 7 0,
lfNrmo4 Tax. Qom.APR.,
761." -.-
thma lAOldeAtOllf,fu the p-i0 of p r o ttdinu
lmumomoat, mom-
t1oA u onj0~.at,
463
s.OA. I. ?FOd4Oki, pOg0 id----.
., >
:
Al40, we lr llyour attention to &tie10 23726,
;. Y. A. c. s., whI4h, in part, protldrmt
1. All oeuntloa
*so0t1on in the 8tato ratl~
br lta through thrlrrampootllo QWmaloae?m*
Court8 aal protide fo r lnndal lxhlbta of hortloul-
tnral -6lgrloulturrl pro4uota, lltomtookmad
nlnoralproduotm, a~n4muohother prmduotm u mro
of latarortto the ooamunltr. Xn laumotlonthoro-
with, auohoouatlaa UJ 4140 utobllah mad ~lntrln
mumaum8,lholudlng tho lraatlon of tho aoaommary
bull&lay ana otherlmprovemonta, la their elm
oountlrmor IA uty othu ooootr or olty in tho
Uhyctd Statam, when i4lr4 or lxpomltlonm urn bolw
.
“800. 2. MO Oofa&maivmarml Oourtr or t&o
ro4pootlto aountlu or the 0~881044w' Court0oi
mrrorsl oountlrm withlmoh otherand
maf oooporatr
partlolpata with 10681 lntoriata ln protl6lag tor
the lraotlon of muoh bu%ldFncr rod othu lqrevo-
IOAt am a4~ bo no o o r mo
t0 l
rO~
OUp 1 tho
i-S~parpema
aantlonodla Slotion1, oi thlrAot mm6 ior tho
lmaoabllng, oreotin& 8~6 malntalml~of maoh
hortloultural and r~loulturol, llt48toek 4mI ala-
orallxhlblta,and the oxponmra
lnmldaattb#otO...*
3~~8, th0 k~ol.0ton hra -60 li0puOtO 0~ lp00ifi0
protlmlon ruthorlrlag tb l aslamlonoro*~~oowt to rot140 iok.
l&lblta of tho ohmrrotor watloao& in &tlolo 2)7$4,iaoludiag
bulldlmufor llta8took.o~blto. It 1 oppuoat thot buIlal.ngm
of tho ohurotor lrd for the pwpoaam t uthorlud undu tho ro-
tlalonr of Axtlola 23724 am dlrtlngul8habla tra the pall lf on0
aad o th e r
builaittgm l0w4ipirt06 ana0z.th0 ~rwidonr of htlol0
6078. It 18 our oplaloathat the only tiatetorr luthorltttar
tbr ocuztnLmmlonrra* oourtto provideiortho 4snrtruotlccl of a
atoakpatlllon, ohodm,ato.,fer tbopur me di Umplafin6a
oxhlbltltig rattle la foundi.nArt181023E 6, 8tia that funda
rrlmrdbr a mpoololloty ob tmxom ior park ppzpommm Mdar tho
.
464
Hon. I. Prod00kl, pig*6- ‘.
.
ruthwit of &tloXe 6078rborrl4 not k erp0fUl.d for thr
3 ion ot;q&ook’plnlllon,
,oa&ror lto.,to be wad
mhobl),
prLurl1.l:i&r the dlrplrfor whibitloaof uttlo.
fo hurt thet tho Sor@gola(
utldootorllylm~er~
yourlawlt~.
Tour8trrttruly,
Untitled Texas Attorney General Opinion
Combined Opinion