The governing body of each such city shall cause to be set aside and kept and maintained a park and recreation fund, and cause to be kept an account of all receipts for and disbursements of such fund. Each year during which there is not levied and collected for such city a special tax to be devoted to park purposes, the governing body of each such city shall appropriate and cause to be paid into and credited to the park and recreation fund, a minimum amount of fifty thousand dollars ($50,000), which appropriation shall be made at such time as appropriations are made for other departments of the city. The governing body of the city may from time to time make additional appropriations to the park and recreation fund and cause the same to be paid into or credited to the fund. The proceeds from sale of all bonds issued by any such city for park purposes shall be paid into and credited to the park and recreation fund. The park and recreation fund of each city shall be kept with the funds of the city in such depository to the credit of the city as the governing body of the city may direct, and all payments and disbursements from this fund as and when made shall be validated by the counter-signature of the officer or person designated by the governing body of the city to countersign or validate checks drawn for other municipal purposes. The park and recreation board of any such city shall have no power or authority in behalf of or in the name of the city to contract any debts or obligations in any year in excess of the amount paid into or appropriated for the park and recreation fund during such year, and no debts or obligations contracted by such board in violation of this provision shall be or shall be held to be a personal or general obligation of the city, nor shall the general credit of the city be pledged for the purchase or acquisition of lands or buildings unless the same be authorized by a resolution of the governing body of such city. The limitations contained in this section shall be applicable to each and every power conferred by this subpart upon the park and recreation board of any such city.
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