PARK FINANCING 495 



ment of the public parks. In addition to special tax the board of finance may appropriate 

 money for purchase and improvement of properties. 



5. Louisville, Ky. Special millage tax of not less than $.05 nor more than $.08 on each 

 $100 of assessed valuation of property. 



6. Des Moines, Iowa: There are a number of laws in the state of Iowa which the city 

 of Des Moines may take advantage of for park and recreation purposes. Among these are: 

 (a) Compiled Code of Iowa, Section 4423: When authorized by vote of the electors, cities 

 have the right to levy two mills on the dollar of assessed valuation of property for the purchase, 

 improvement and maintenance of parks, (b} Thirty-sixth G. A., Chapter 248: For the 

 maintenance of playgrounds and recreation places cities have the right to levy two mills. 

 This law also provides for the issuance of 1 5-year bonds with millage tax. Election at general 

 or special election called by Council on petition of 15 per cent of electors, (c) Compiled Code 

 of Iowa, Section 4250: City shall have the power to levy one and a half mills for the purpose 

 of caring for and improving parks, (d) Iowa Statutes, Section 2823-u-i (School Laws): For 

 the establishment and maintenance of playgrounds and recreation places on or in school 

 properties the board of education may levy a maximum of two mills upon vote of the people 

 establishing the levy. Vote to be taken upon request of 25 per cent of qualified voters voting 

 at last regular school election, (e) Thirty-seventh G. A., Chapter 51. The Community 

 Center Law provides for the levying of a special tax of a maximum of five mills for main- 

 tenance. This law also provides for the levy of a special tax of three mills for purchase of 

 ground and improvement. The law operates on the basis of district assessments and is not 

 of general application. There are two other laws permitting cities to levy, in the discretion 

 of Council, a total of one mill for the construction of swimming pools, bathing beaches, 

 bathhouses, ice rinks, dance pavilions, shelter houses, wading pools (.5 of a mill) and for 

 the purchase of real estate for parks, art and memorial purposes (.5 of a mill). 



In Birmingham, Ala., while there is no special tax levy, the law provides that the mini- 

 mum appropriation which the city governing authority must make for the Park Department 

 shall not be less than $50,000 annually. 



In Omaha, Neb., the Park Department, in addition to annual appropriation by city 

 governing authority, receives 25 per cent of funds from county automobile licenses. 



At Youngstown, Ohio, the principal park of the city is a township park under the con- 

 trol of a township board of park commissioners. For the maintenance and improvement of 

 this park the township board of park commissioners receives the revenue from a special tax 

 up to a maximum of one mill on each dollar of assessed valuation of property. 



Number Deriving Chief Source of 



Revenue for Maintenance and 

 Total Number in Group Operation from Special Tax 



50,000 to 100,000 76 23 



For the cities in this class, the tax ranges from one-half a mill on each 

 dollar of assessed valuation to a maximum of sixteen cents on each $100. 



1. Davenport, Iowa. The State Enabling Act under which the board of park com- 

 missioners is organized provides that a maximum of 2^ mills may be levied for park purposes; 

 and that in addition to this maximum tax an additional tax of I mill may be levied for the 

 sole and only purpose of purchasing and paying for real estate. 



2. Peoria, 111. (a) Board of trustees of pleasure driveways and park districts may levy 

 a special tax not to exceed 4 mills on each dollar of assessed valuation of property in the 

 district, (b) May levy, in addition to above special tax, a special tax sufficient to cover 

 the interest and retirement of the principal of any bonded indebtedness contracted by the 

 district. The bonded indebtedness must not exceed at any one time an amount equal to 5 

 per cent of the total value of property in the district subject to taxation. 



Note. The pleasure driveways and park district of Peoria is organized under the Act 

 f J 893> providing for the organization of pleasure driveways and park districts. 



3. Portland, Maine, (a) Special tax of one mill on each #100 of assessed valuation. 

 (b~\ Of the above tax 12^ per cent must be allocated to the use of the Recreation Department. 



