Arizona is one of the most highly urbanized states in the nation with 87.5% of the population as of 1990 lives in an urban area. Corporate American views Tucson for tourism and mining. It is also known for aviation, missiles and aerospace; and for its astronomy and optics like Kitt Peak and Mt. Graham observatories. "Economic success will increasingly be determined by how effectively an area can spur technological innovation, entrepreneurship, education, specialized skills, and the transition of all organization -- public and private -- from bureaucratic hierarchies to learning networks."

During the planning process for the SDCP, concerns were raised regarding loss of property tax revenue as well as adverse tax base impacts of Pima County purchasing parcels for open space. This report assesses impacts in two ways. First, the net assessed values of the open space parcels before purchase are compared to the sum of the net assessed values of all parcels in Pima County and in each applicable school district. Second, the property taxes assessed by Pima County and applicable school districts on each open space parcel before purchase is compared to the sum of the property taxes assessed on all parcels within Pima County and applicable school districts.