The District is a special purpose, tax levying, public improvement district (in accordance with Title 48, Chapter 4, Article 6 of the Arizona Revised Statutes. The District is a local government, distinct and separate from the Town of Sahuarita, with the ability to enter into contracts and to issue debt independently. However, the District is located within the Town boundaries and the Town Council sits as the Governing Board of the District.
The District was formed on September 12, 2005 with the adoption of Sahuarita Resolution No. 2005-86.
The District has no employees, rather Town of Sahuarita employees work on behalf of the District.
The operations and maintenance (O & M) of the assets is the responsibility of the District. Property owners within the District pay a property tax up to $0.30 per $100.00 of net assessed property value which pays for the operations and maintenance of the district assets. One example of routine costs is the watering and maintenance of landscaping along Campbell Avenue. In total, the property owners pay taxes of about $37,100, while the Town contributes up to $20,400 to subsidize the cost of operations.