City forester, etc.-Such board may appoint any qualified person to be designated as city forester or by similar title to take charge of and direct, subject to the supervision and control of the board, all the work authorized to be done by the board. The board may employ, or authorize the city forester to employ, as many assistants as it may deem necessary to carry on such work; also may purchase machinery, tools, and implements, and incur such other expenses as it may deem necessary for the conduct of the work. There is to be included in the annual budget of the board such sum as may be necessary to meet all expenses of doing such work the following fiscal year, including salaries, but excluding so much of the expense as is assessable to abutting property. Taxes levied for such purposes are to be in addition to all other taxes for park or street improvement purposes, except that if such of the expenditures provided for are largely provided for by law or ordinance, then such laws or ordinances are to control (ibid.).

Charge to abutting property. The entire cost of planting, maintenance, or removal of trees between the lot lines in front of any lot or parcel of land abutting on a street is chargeable to and is to be assessed upon the same, except such sums as may be allocated by the city. The validity of any assessment may not be contested in any action or proceeding unless the same is commenced within 30 days after the assessment is levied, and any appeal from a final judgment in such an action or proceeding must be perfected within 30 days after the entry of judgment. Assessments constitute a lien upon the property against which they are made, paramount to all other liens for State, county, and municipal taxes, and may only be discharged by payment of the assessment or by redemption of the land after sale for delinquency (ibid.).

Application of act.-This act is intended to provide an alternative system for making the improvements provided for, and does not affect other acts on the same subject. If any provision of this act is contrary to or in conflict with the city charter of any municipality, the city charter is controlling (ibid.).

Tax for parks, music, and advertising.—Any city or municipal corporation, except freeholder charter cities, may annually levy and collect a tax not exceeding 15 cents on each $100, to provide and maintain parks and music, and for advertising purposes. Any ordinance providing for the manner of using such tax and the time of collecting the same is not to become effective until submitted to the electors and approved by a majority of the votes cast thereon (ibid., act 5196).

Discontinuance of parks.-The use for public park purposes of any land, the fee of which is vested in any municipal corporation, and which has been dedicated to park use or placed in use as a public park, may be discontinued and abandoned and thereafter disposed of. However, the use of such lands for park purposes may not be abandoned or discontinued, or any change made in the use thereof, which will cause the reversion of such park lands to private ownership, or cause the forfeiture of the ownership thereof in fee by any municipal corporation; nor may the use of any lands be discontinued for park purposes when such lands were acquired in any proceeding wherein a local assessment based on benefits has been levied to provide funds for such acquisition: Provided, however, That when, after

notice given and a public hearing, the legislative body adopts a resolution of discontinuance of a minor portion of any such park for the purpose of exchanging the same for an equal or greater area, or of equal or greater value, of privately owned land contiguous to such park, and determines that such exchange is in the public interest, then such exchange of lands may be effected without submission of such question to an election (ibid., act 6375a).

Resolution of intention; protests; election; use of land; bond money. Whenever in the opinion of the legislative body the public interest or convenience requires the discontinuance of the use of any such land as a public park, it may adopt a resolution declaring that public interest or convenience requires such discontinuance, and that it intends to call a special election to submit to the electors the question of discontinuance. The resolution must contain an accurate description of the land proposed to be discontinued in use as a public park, which may be all or any portion of such land, and the name by which the park is commonly known; must indicate the use which it is proposed to make of such park; and must fix a time and place at which the public or persons particularly interested may be heard. In the event no protests are filed, or the legislative body overrules all protests, an ordinance must be adopted setting an election to vote on the matter of the abandonment. If two-thirds of the votes cast at such election are in favor of abandonment or discontinuance, the legislative body has jurisdiction to adopt an ordinance declaring that the use of the land for park purposes shall be discontinued and abandoned. In the event that two-thirds of the electors voting do not vote in favor thereof, no new election may be held until after the expiration of 6 months from the date of said election. After such ordinance becomes effective, the land is to be deemed to be held in fee and may be sold or otherwise disposed of as it may deem proper, the sole limitation being that it must be used only for municipal, charitable, or educational purposes, including such use by any district of which said municipality may be a part: Provided, however, That in the event the land was acquired for park purposes by the expenditure of money derived from the sale of bonds authorized for park purposes, there must be transferred to such bond fund from such other municipal fund, as determined by the legislative body, the reasonable market value of such land at the date of the ordinance discontinuing the use thereof for park purposes, and the money so transferred must be devoted only to the purposes for which such bonds were authorized. Moneys placed in any bond fund as herein provided shall be subject to diversion to other uses under the terms and limitations of any act of the legislature providing for the diversion of money derived from the sale of bonds voted for a particular purpose to some other or different purpose (ibid.).

Sale of parks. Whenever a plat or map of a town site has been recorded in the office of the county recorder, purporting to dedicate to the use of the public any tract of land lying within such town site as a park, and thereafter the territory embraced within such town site has been incorporated into a municipal corporation, and the board of trustees finds that such tract of land is not appropriate, convenient, or necessary for park purposes, said board may, with the consent of the original dedicator, abandon and discontinue such park,

and may sell and convey the land and devote the proceeds from the sale thereof to the purchase of other public grounds (ibid., act 6375). Purchase of other lands; resolution of intention; objections.Before abandoning or discontinuing any such park, the board must have first acquired an option to purchase other lands of at least equal value. It must then adopt a resolution of intention, describing the park to be abandoned or discontinued, and the property to be acquired from the proceeds of the sale thereof, and fixing a time when the board will meet to take final action thereon. At the time stated in the resolution the board must hear and pass on any objections that may be made to the abandonment of such park; and any person claiming an interest in such park or the land embraced therein, as a reversioner, remainderman, abutting property owner, or otherwise, may then and there object. Failure of any such person to object is to be deemed conclusive evidence that he consents to the proposed action of the board. Should the reversioner, remainderman, or the owners of a majority of the lots abutting on such park object to the abandonment or discontinuance, and should the board sustain the objections made, the proceedings must stop, but may be commenced again any time after 6 months by the adoption of a new resolution. of intention. In the event that the reversioner, or remainderman, or the owners of a majority of the lots abutting on such park do not object to its abandonment, and the other objections urged are overruled, the board is to be deemed to have acquired jurisdiction to order that the park be abandoned and discontinued (ibid.).

Determination of damages. Having acquired jurisdiction, the board may order the park abandoned and discontinued, and unless no damage will result therefrom and no assessment is necessary, the board must appoint three appraisers to assess the damages to the abutting property owners (ibid.).

Proceeds from sale. The proceeds from the sale of such land must be deposited in the city treasury in a special fund and must be used by the city exclusively in the purchase and improvement of other public grounds (ibid.).

SPECIAL MUNICIPAL TAX DISTRICTS

Creation; tax; recreation; music; advertising.-Any portion of an incorporated municipality may be formed into a special municipal tax district for the purpose of levying upon the taxable property in such district a special tax not to exceed 35 cents per annum on each $100 of assessed valuation, the proceeds from which to be used for the acquisition, construction, or operation of any public improvement or work or utility of local necessity or convenience, or for the furnishing, performing, or doing of any special local service which such municipality is authorized by law to acquire, construct, operate, furnish, perform, or do, including music, recreation, or advertising. Such district may be formed to continue for 1, 2, 3, 4, or 5 years, and such special tax may be levied each year for such period of time (General Laws, act 5213).

Petition; ordinance; objections. Whenever a petition signed by not less than 10 percent of the qualified electors residing in the territory which it is proposed to be formed into such a district, setting forth a general description of the improvement or the service to be

furnished, performed, or done, a general description of the exterior boundaries of the proposed district, a statement of its duration, and the maximum annual special tax proposed to be levied, has been filed in the office of the clerk of the legislative body, such body may adopt an ordinance or resolution declaring its intention to call an election in the proposed district for the purpose of submitting the proposition to the electors. Such ordinance or resolution must be published, and is to take effect upon the completion of the prescribed publication. Any person objecting to the formation of the district, or to its extent or purpose, or to the inclusion of his property in such district may file a written protest setting forth such objection at or before the time set for the hearing of protests. The legislative body must hear all protests and pass upon the same, and its decision thereon is final and conclusive. If any such protests be sustained, no further proceedings may be had or taken pursuant to such petition, but a new petition for the same or a similar purpose may be filed at any time after the expiration of 6 months from the date such protest was sustained. If any of such protests be against the extent of the district, or against the inclusion of property therein, the legislative body may make such changes in the boundaries of the proposed district as it finds to be proper and advisable, but it may not modify such boundaries so as to include any territory which will not, in its judgment, be benefited by the improvement or special local service; nor may it modify such boundaries except after publishing notice of its intention so to do. Written objections to the proposed modification may be filed and must be heard as in the first instance. If such objections be overruled, then the legislative body is to be deemed to have acquired jurisdiction to proceed further (ibid.). Election. At any time after the legislative body has acquired jurisdiction it may cause an election to be held in the district for the submission to the voters thereof the proposition of the formation of the district, the period of its duration, and the levying of a special tax for the described purposes. A favorable majority vote is necessary to carry the proposition (ibid.).

Municipal officers to be district officers. The municipal officers are empowered, on behalf of the district, to expend the proceeds acquired from such special tax for the purpose or objects set forth in the ordinance or resolution calling such election. The legislative body and all other officers, boards, or commissioners, their assistants and other employees, constitute ex officio the legislative body, etc., of the special municipal tax district, and respectively are to perform, unless otherwise provided by the legislative body, the same various duties for the district as they are required to perform for the municipality, without additional compensation. The legislative body may provide for the appointment of such other officers and employees for such district as in its judgment may be deemed necessary, may prescribe their duties, and may fix their compensation. Officers and employees so appointed are to hold office during the pleasure of the legislative body, and are not subject in their appointment and removal to the civil service provisions, if any, of such municipality (ibid.).

250559-41

COUNTIES

PARKS, ETC.

Acquisition of land; jurisdiction. Any county, by a unanimous vote of its board of supervisors, may purchase or lease or obtain by gift lands located in the county or in other counties; and may hold, improve, and maintain such lands for public parks or boulevards. Before land situated in another county may be acquired, the consent of the board of supervisors of that county must be obtained. Land acquired in conformity with the provisions of this paragraph is subject to the jurisdiction, laws, and ordinances of the county acquiring it (division V, ch. 2, Public Resources Code).

Acquisition of water rights, etc.-County boards of supervisors in their respective counties are empowered to purchase, receive by donation, lease, or otherwise acquire water rights or real or personal property necessary for the use of the county for public parks and public pleasure grounds (sec. 4041.17, Political Code).

Conveyance of lands to city or town for park purposes.-The board of supervisors of any county owning real property situated in any incorporated city or town, which property is not in use for any public purpose, and in the judgment of such board is not needed for such use, may, by unanimous vote, convey the same to such city or town without consideration other than the agreement of such city or town to establish and maintain a public park thereon (ibid., sec. 542b).

Financial aid in maintenance of municipal park, etc.—If it appears that any public park, beach, or recreation ground belonging to any city is being used by large numbers of residents of the county generally not residents of such city, and that use by such nonresidents necessitates its enlargement and/or improvement or increases the cost of maintenance, the city may request financial assistance from the county in an amount or amounts to be stated in the resolution, for the enlargement, improvement, and/or maintenance of such park, beach, or recreation ground. The property needed for the purpose of enlargement, the nature of the proposed improvement, and the estimated total cost thereof, or the nature of the additional maintenance cost imposed by the use of such nonresidents, are to be stated in the resolution. If the county board of supervisors finds that the enlargement and/or improvement of such park, beach, or recreation ground is of general county interest, or that the cost of maintenance is increased by reason of use by residents of the county outside the city, the board may determine to extend aid for the purpose or purposes in an amount or amounts not exceeding the amount or amounts requested by the city. Such aid may be given in the form of funds, real or personal property, or services. Such aid must be used by the city within 1 year from the time extended, and any sum or property remaining at the end of such year is to be returned to the county (ibid., sec. 4052b).

Grants of land for national parks. The boards of supervisors of the several counties may grant, transfer, and convey, without consideration, any real property or interest therein, owned or acquired by any county, to the United States to be used for national park purposes (act 6383, General Laws).

Same; eminent domain. The use of land for national park purposes by the United States is declared to be a public use, and the