June 17, 1993
R. Lewis Alexander, Esquire
P.O. Box 347 Elkin, N.C. 28621-0347
RE: Advisory Opinion; Power of Cities to Appropriate Funds to Local School Boards for Parking Lots; G.S. 160A-302
Dear Mr. Alexander:
You have asked whether the Elkin Town Council has authority to appropriate funds to the Elkin City Board of Education to purchase property for a parking lot at Elkin High School.
A town may make appropriation only to the extent authorized by the General Assembly. Hughey
v. Cloninger, 297 N.C. 86, 253 S.E.2d 898 (1979). Towns have no authority from the General Assembly to appropriate funds for support of the public schools. Watauga County Board of Education v. Town of Boone, 106 N.C. App. 270, 273-74, ____ S.E.2d ____ (1972). On the other hand, towns do have specific authority from the General Assembly to acquire parking lots for town purposes. G.S. 160A-302. The holding in Watauga County Board of Education and the provisions of G.S. 160A-302 can be reconciled in this instance, in our opinion, as follows:
- To the extent the property will be used for parking for school purposes or school related purposes, the Town of Elkin has no authority to appropriate any funds for the purchase of the property; and
- To the extent, but only to the extent, the property is needed for town purposes, the Town of Elkin may appropriate funds for the purchase of property.
Thus, for example, if the property will be used for parking for school purposes or school related
purposes on 200 days and the property is needed for town purposes on 10 days, the Town of
Elkin would have authority, if it chooses to exercise that authority, to appropriate funds to pay for
5% of the purchase of the property.
We trust that our view will be of assistance to you in advising the Elkin Town Council.
Edwin M. Speas, Jr.
Senior Deputy Attorney General