Provides a brief review of the rules, listing history, and biological issues relevant to the status and protection of the pygmy-owl in Pima County. Land use in unincorporated northwest Pima County is analyzed to determine existing commitments and conservation opportunities, and in order to begin to answer the question of whether a general biological goal of conserving 80 percent of the pygmy-owl's habitat can be achieved.

Reviews the Pima County tax base since 1977 and concludes in part that the tax base has less capacity to produce revenue than it did twenty three years ago. When population growth is factored into the assessment, the County is actually operating on a smaller revenue base than it was two decades ago.

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.

Provides an overview of types of mitigation banking activities that have evolved from the Army Corps of Engineers wetlands banking. The discussion provides important distinctions between traditional practices in the area of mitigation banking and banking for endangered species purposes. The potential role of private sector in this market is described, as well as the roles of federal and local government participants.