Untitled Texas Attorney General Opinion ( 1947 )


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  •                                                                  R-611
    .4TTcmNEY   GENERAL
    June 30, 1947
    Hon. J.P. WIllLams                  Opinion No. V-284
    County Attorney
    Yoakum County                       Re: Voting of County Park tax and
    Plains, Texas                           issuance of Time Warrants to be
    paid therefrom.
    Dear Sir:
    We quote your letter of June 16, 1947 in part as fol-
    lows :
    "I would like to have your opinion as to whether
    Yoakum County has authority to issue interest-
    bearing time warrants for the purpose of const??uct-
    ing swimming pools and bathhouses in the county
    parks of Yoakum County. The applicable Statute is
    Article 6078.
    "The factual situation is as follows:   On April
    16, 1946, the CommissionersI Court of Yoakum County
    called an electlon to be held on May 1.8, 1946 to de-
    termine the following proposition:
    I,
    'Whether or not the Commissioners' Court of
    Yoakum County, Texas shall be authorized to
    levy an annual ad valorem tax not to exceed five
    cents on a one hundred dollar valuation of all
    taxable property within said county for the
    purpose of constructing, maintaining and oper-
    ating public parks withln said county; one park
    to be located in the vicinity of Plains, and
    one to be located in the vicinity of Denver
    city. '
    "The notice of the electlon was posted in each
    of,the election precincts in the county on April
    24, 1946.
    "The election prevailed b% more than a two-
    thirds (2/3) majority vote.
    After the above-quoted matter you set out in your let-
    ter a copy of the notice of Intention to Issue time warrants,
    which you state was published in accordance with the Bond and
    Warrant Law of 1931 (Article 2368a, V.C.S.).
    Hon. J.P. Williams, page 2        v-284
    We do not have sufficient facts before us to determine
    whether the election was held in accordance with the require-
    ments of law. How ever, at the outset we are confronted with the
    question whether, in view of the proposition above-quoted, the
    tax authorized by Article 6078, V.C.S,, was legally submitted to
    and ratified by the property taxpaying voters of the county.
    The first paragraph of Article 6078 provides as fol-
    lows:
    "Each Commissioners Court is authorized to
    levy and collect a tax not to exceed five (5) cents
    on each one hundred dollars assessed valuation of
    the county for the purchase and improvement of lands
    for use as county parks.   No such tax shall be
    levied and collected until the proposition is sub-
    mitted to and ratified by the property taxpaylng
    voters of the county at a general or special elec-
    tion called for that purpose, provided, a t,wo-
    thirds majority of the property taxpaying voters
    of such county, at an election held for such pur-
    pose shall determine in favor of said tax* If said
    court desires to establish two OP more of such
    county parks, they shall locate them in widely
    separated portions of the county. Said court shall
    have full power and control over any and all such
    parks and may levy and collect an annuai tax suf-
    ficient in their judgment to properly maintain such
    parks and build and construct pavilions and such
    other buildings as .thegmay deem necessary-,lay
    out and open driveways and walks, pave the same or
    any part thereof, set out tireesand shrubbery, con-
    struct ditches or lakes, and make such other im-
    provements as they may deem proper. Such parka
    shall remain open for the free use of the public
    under such reasonable rules and regulations as
    said court may prescribe." (Emphasis added)
    It will be noted that the purpose for which the tax may
    be levied is for the "purchase and improvement of lands for use
    as county parks*" However, the purpose as set out In the propo-
    sition is for "constructing, maintaining and operating public
    parks." In other words, the statutory purpose was not included~
    in the.proposition submitted to the qualified voters. Moreover,
    it is our opinion that the purpose as voted upon does not come
    within the statutory purpose, and that the election is to be held
    for naught.
    It is well established in law that the authority to ex-
    ercise the taxing power is to be strictly construed and must be
    closely followed,
    Hon. J.P. Williams, page 3           v-284
    In the case of State ex rel. Rea et al. v. Etheridge
    et al., 32 S.W. (2) 828 (Corn.App., opinion adopted by Sup. Ct.(,
    the court held as follows:
    8,
    . . 0 The power to tax carries with it the
    possible exercise of it to impose oppressive bur-
    dens upon the people, and when this power is
    legally appropriated by the governing authority
    of a nmnicipal corporation, the record must af-
    firmatively show, by a strict constructlon of the
    language used, that the power has been lawfully
    acquired. . . .'I
    See also Wood v. City of Galveston, 
    76 Tex. 126
    , 
    13 S.W. 227
    ;     City of Austin v. Nalle, 
    85 Tex. 520
    , 
    22 S.W. 668
    , 960.
    Article 6078 authorizes the tax upon a vote of a two-
    thirds majority, for the purchase and improvement of lands for
    use as county parks. It is obvious that this tax would come out
    of the constitutional permanent improvement tax (Article VIII,
    Sec. 9). The purpose as set forth in the propositlon submitted
    to the voters specified a different purpose, to-wit: constructing,
    maintaining and operating public parks. The operating or cur-
    rent expenses of a county park would, in our opinion, be payable
    out of the general fund of the county rather than the permanent
    improvement fund. It is evident, therefore, that a constitutional
    tax, other than the one covered by Article 6078, was attempted to
    be authorized at the election held on May 1.8, 1946. You are,
    therefore, advised that it is the opinion of this department that
    the qualified property taxpaying voters of Yoakum County did not
    authorize the tax for the purchase and improvement of lands for
    use as county parks, within the contemplation of Article 6078 at
    the election held on that date. It, therefore, become3 unneces-
    sary to determine whether the legal requirements relating to
    the posting of notices, the conduct of the election, the canvass-
    ing of the returns, etc., were met.
    This department has heretofore determined that the con-
    struction of a swimming pool is a park improvement under Article
    6078. See copies of Opinions Numbers O-2594 and O-7319. These
    opinions hold that time warrants may be issued against the tax
    mentioned in Article 6078 is such tax is authorized within the
    terms of that article. Lasater v. Lopez, 
    217 S.W. 373
    ; Adams v.
    McGill, 146 S.W. (2) 332 (W.E. Ref.).
    You are, therefore, advised that if Yoakum County author-
    izes the tax in accordance with the provisions of Article 6078,
    time warrants may be issued against such tax for park improvement
    purposes, which improvement would consist of the construction of
    swlmming pools and bathhouses in the county parks of Yoakum County.
    Hon. J. P. Williams, page 4         v-284
    You are further advised that it is our opinion that such
    a notice as the one outlined in your letter would meet the re-
    quirements of Sections 2 and 3 of Article 2368a.  Of course,
    notice is required for each contract in excess of $2,000.00.
    SUMMARY
    1. Article 6078, V.C.S., authorizes the sub-
    mission of the proposition to the qualified property
    taxpaylng voters of a county which would authorize
    the commissioners' court of that county to levy and
    collect a tax not to exceed five (5) cents on each
    one hundred dollars assessed valuation of a county
    for the purchase and improvement of lands for use as
    was
    county
    specified
    parks. ,t proposition wherein the purpose
    constructing, maintaining and oper-
    ating public parka within said county", does not
    meet the terms of Article 6078, since it includes
    "maintenance and operation" and was not limited to
    permanent improvements.
    2. If the terms of Article 6078 are met and
    the commissioners' court is legally authorized to levy
    and collect such tax, time warrants may be issued
    against that tax for park improvement purposes, which
    improvements could consist of the construction of
    swimming pools and bathhouses in the county parks.
    Very truly yours
    ATTORNEY GENERAL OF;TEXAS
    By s/George W, Sparks
    (GeorgeW. Sparks
    Assistant
    GWS:s:jrb:
    APPROVED
    a/Price Daniel
    ATTORNEY GENERAL
    

Document Info

Docket Number: V-284

Judges: Price Daniel

Filed Date: 7/2/1947

Precedential Status: Precedential

Modified Date: 2/18/2017