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failure so to do, or upon failure to respond in damages for any injury to the property, the board must refuse all further applications for the use of the building by the same parties (School Code of 1927, art. VIII).

PRIVATE CORPORATIONS

NOT OF A BUSINESS CHARACTER

Incorporation. The members of any society for establishing public parks or places of public recreation, or the trustees of any such society elected by the members desiring to become incorporated, may signify such desire and intention by resolution and election of not less than 3 nor more than 24 trustees (ch. 274, art. 23).

Filing of certificate.-The trustees, within 30 days after their election, must file in the office of the judge of probate in the county in which the corporation is to exercise all or part of its functions, a certificate stating the corporate name selected, the names of the trustees, and the length of time for which they were elected. Incorporation becomes effective with the filing of the certificate (ibid.).

Power to acquire property. Such corporations may acquire and hold real and personal property, receive property by gift or devise, and may exercise such other powers as are incident to private corporations (ibid.).

Tax exemption.-Property of corporations formed for other than pecuniary purposes is exempt from all State, county, and municipal taxation and licenses to an amount not exceeding $2,000 (ibid.).

SOCIETIES FOR PUBLIC IMPROVEMENTS

Purposes; how formed. Whenever 10 or more persons desire to form a society to promote the development or betterment of communities, municipalities, or counties, or for the promotion of other public purposes, without pecuniary profit to the individual members, they may become incorporated and shall be entitled to all the powers and privileges of private corporations (ch. 274, art. 23).

Tax exemption.-Property of such corporations is exempt from all State, county, and municipal taxation and licenses so long as used for purposes that legitimately pertain to the object for which incorporated (ibid.).

GENERAL

Aid to housing projects. For the purpose of aiding and cooperating in the planning, construction, and operation of housing projects, the State, any county, city, municipality, or agency of the State may, upon such terms and for such consideration as it may determine, provide and maintain parks and other facilities adjacent to or in connection with housing projects (ch. 31A).

NOTE.-Unless otherwise indicated, chapter and article references are to Michie's Alabama Code of 1928 and 1936 Cumulative Supplement.

ALASKA

Municipalities classified.-Any community having 400 or more permanent inhabitants may form a municipal corporation termed a city (first class); any community having 50 or more permanent inhabitants may form a municipal corporation of the second class (Compiled Laws of 1933, ch. XIV, arts. I and III).

CITIES OF THE FIRST CLASS

PARKS AND PLAYGROUNDS

Acquisition of property; protection. The council may provide for the location, construction, maintenance, and protection of parks and playgrounds, either within the corporate limits of the city, or within 5 miles of its exterior boundaries. No money may be expended for such purposes except upon the unanimous vote of the entire council unless the qualified voters of the town by a two-thirds vote of all those voting on the proposition declare in favor of such expenditure (ibid., art. I).

Local improvement districts; assessments. The council may assess against the real property benefited two-thirds of the cost of acquiring parks and playgrounds, in proportion to the benefits received by each tract of land. However, no such assessment may be levied unless the improvement be requested in writing by the owners of at least one-half in value of the property to be specially benefited (ibid.).

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ARIZONA

Municipalities classified. When any town has acquired a population of 3,000 or over, it may assume a city organization (ch. 12, art. 2).

Home rule charters.-Any city containing a population of more than 3,500 may frame a charter for its own government, consistent with and subject to the constitution and laws of the State (Constitution, art. XIII, sec. 2).

CITIES

PARKS, ETC.

Authority. In addition to the powers vested by their charters, cities may lay out, establish, open, alter, widen, extend, or otherwise improve streets, avenues, parks, and public grounds, and vacate the same; plant trees thereon; regulate the use thereof; prevent and remove encroachments or obstructions thereon; make local improvements by special assessments, or by special taxation, or otherwise (ch. 12, art. 2).

CITIES AND TOWNS

PARKS

Acquisition of property; utilities; bonds; referendum.-Every municipal corporation may purchase, acquire, and own real property for public utility and public park purposes, and locate thereon waterworks, electric light and gas plants, and other public utilities. For such purposes the right of eminent domain may be exercised, either within or without the corporate limits. Bonds may be issued and sold for all such purposes. When any such enterprise or public improvement has been purchased or constructed by revenue from the sale of bonds, the rates charged for service to the public must be fixed as nearly as practicable for the payment of bond interest and principal, and the expense of maintenance and operation. Whenever it is found impracticable to issue bonds for any improvement or enterprise deemed necessary for the public welfare, the municipality may lease the improvement or utility from any person. Before the construction, purchase, acquisition, or lease of any such plant or property is undertaken, the same must be authorized by the affirmative vote of a majority of the electors who are taxpayers (ibid., art. 6).

Tax for parks within reclamation projects.-Any city or town. may establish and maintain public parks, and acquire, hold, and improve real property for that purpose. In a city or town lying within any reclamation project wherein a park has been set aside under an act of Congress a tax of not more than 10 mills on the dollar may be

levied by the city or town on all property for the purpose of paying or partly paying the expenses of maintaining the park (ibid.).

Vacation of cemeteries. Whenever any cemetery, the property of a municipal corporation, is vacated or partially vacated, the same must be used as a public park (ibid.).

COUNTIES, CITIES, AND TOWNS

PARKS AND PLAYGROUNDS

Acquisition and use of property for.-Any county or municipality may purchase, lease, condemn, or obtain by gift, or accept by grant from the United States or other governmental agency, any real property, within or without its borders, and may hold, maintain, and improve the same for the use and purpose of a public park. It may dedicate property already owned by it for a like purpose. "Public park" is defined to mean a park, recreational area, or playground (ch. 78, Laws of 1939).

Cooperative agreements.-The governing body of any county or municipality may enter into a cooperative agreement with the gov-. erning body of another county or municipality, within or without the State, for the establishment, development, or maintenance of a public park. No such agreement with a governmental unit without the State which contains any provision prohibited by the law of either State is valid, nor may the governing body expend or undertake or agree to expend under the terms of any such agreement, or in connection with the establishment, development, or maintenance of any public park embraced therein, funds of the county or municipality outside its boundaries (ibid.).

Tax levy; appropriations. Any county or municipality may levy a tax for the acquisition and maintenance of parks, or may appropriate funds for such purpose (ibid.).

Park fees. The governing body, upon the recommendation of the park committee, may fix fees to be paid for the use of the facilities of a park, which fees must not be in excess of the amount required to improve and maintain the park, and may not be used for any other purpose. Such fees must be uniform as to all persons, whether or not residents of the county or municipality maintaining the park (ibid.).

Supervisor and employees. The governing body may direct the appointment and fix the salaries of a full- or part-time park supervisor and such other park employees as may be necessary to the conduct of the park. The supervisor and other employees are to be appointed by the park committee and must perform such duties as the committee may direct (ibid.).

PARK COMMITTEE

Members; appointment; term; authority.-Any such public park is to be under the supervision and control of a park committee, which must make such rules and regulations as may be necessary for the government and control of the park. The park committee is to consist of three members appointed by the governing body for terms of 6 years, the terms to be so arranged that the term of one member

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