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Mr. Jonathan Walker Attorney, Walton County Walton County Courthouse Annex Post Office Box 689 DeFuniak Springs, Florida 32435

Dear Mr. Walker:

On behalf of the Walton County Board of County Commissioners, you ask substantially the following question:

May the Walton County Board of County Commissioners provide free dirt to the Walton County District School Board for use in the school district's soccer field, and if so, how must such a transaction be accomplished?

In sum:

If the board of county commissioners makes the requisite findings that the use of the dirt for the soccer field serves a dual…