March 18, 1976
Mr. Robert Mines
Corson County State's Attorney
McIntosh, South Dakota 57641
OFFICIAL OPINION NO. 76-33
County contributions to historical museum located outside contributing county
Dear Mr. Mines:
You have requested an official opinion in regard to the following facts:
The Klien Foundation, Inc., an unincorporated non-profit organization, is in the process of building and furnishing a western historical museum near Mobridge, South Dakota, within Walworth County. The directors of the foundation have solicited funds from Corson County to help in the construction and furnishing of this museum. The county commissioners of Corson County have expressed an interest in providing some funding for this purpose.
Based on the above facts, you ask:
May Corson County provide funds for this non-profit historical museum located outside of Corson County?
SDCL 7-26-5 appears to be the controlling statute in regard to the question you raise. That statute provides:
SDCL 7-26-5. The board of county commissioners shall have authority to provide for the acquisition of sites, purchase, erection, renovation, improvement, remodeling, alteration, operation, addition to and repairing of county historical museums, or a historical museum owned by an incorporated non-profit historical association or society, or a historical museum owned by the state located within such county and for such purpose may in its discretion provide for an annual levy of not to exceed one-fourth of one mill on the dollar in addition to all other tax levies, the proceeds whereof may be used or paid into a fund for any such purposes. Such board shall have power to loan or invest any balance of any such fund in the manner and under the conditions provided by §7-25-2. (Emphasis added.)
In my opinion, the underlined portion of the above-cited statute refers only to a historical museum owned by the state and as such is not a limiting factor on the portion of the statute authorizing county commissioners to provide for county historical museums or historical museums owned by an incorporated, non-profit historical association or society. If the Legislature had wanted the county location language to apply to all museums covered by the statute, they could easily have done so. In its present form, however, it is my opinion that SDCL 7-26-5 does not prohibit Corson County from providing financial assistance to the Western Historical Museum in Walworth County, operated by the Klien Foundation, Incorporated, an incorporated, non-profit organization.
Respectfully submitted,
WILLIAM J. JANKLOW
ATTORNEY GENERAL
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