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- All Subjects: Finance, Public
- Creators: Pima County (Ariz.). County Administrator's Office
- Creators: Tempe (Ariz.)
This report is presented in three sections: 1) the Introductory Section; 2) the Financial Section which includes the independent auditor's report, the general-purpose financial statements, required supplemental information and the combining and individual fund and account group financial statements and schedules; and 3) the Statistical Section which includes selected financial and demographic information, generally presented on a multi-year basis.
Provides a rational basis for (1) a cost of growth element to require development to pay a fair share of public facility costs, and (2) to plan for and regulate infrastructure service area boundaries beyond which the County may limit or prescribe conditions on the publicly financed extension of improvements.
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.