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.

The Santa Rita Ranches operate in cooperation with the Santa Rita Experimental Range located to the west of the Santa Rita Mountains, in the upper Santa Cruz Valley. It was established in 1903 and is recognized as a principal site for research on the improvement and management of semiarid grasslands in the Southwest.

We need to look at what is management and how it has changed. What was once considered good practice in farming in some areas is no longer considered good practice because you are losing soil. The same thing is happening in ranching and as we look at the way range management has changed in the last 30 years, it is really dramatic in what the goals and objectives are of those people that are on the land is to stay on the land.

The author takes issue with the statement, "Only three percent of the cows are from the West" and discusses all that is involved in raising cows that are then shipped east to graze before slaughter. They forget that they were born and raised out here. The Altar Valley alone produces millions of pounds of beef a year.

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.