The primary mission is to coordinate and provide services statutorily required of the Pinal County Board of Supervisors in the following listed categories:
Special Taxing Districts (80 active districts): services include feasibility studies, formations, budgets, levies, rates, bonds, annual reports, audits, counseling, monitoring and dissolutions of special taxing districts.
Manages Special Taxing Districts administered by the Board of Supervisors.
Processing and selling of tax-delinquent and proprietary properties for the Board of Supervisors' sales. This includes inspections of properties, arranging appraisals, advertising, scheduling and conducting public auctions, and preparation and recording of deeds.
The formation of a special taxing district is governed by A.R.S. §48-261 and A.R.S. §48-263(A)(1). There may be district-specific statutes integrated with A.R.S. §48-261, thus making it necessary to carefully review formation statutes for each special district type.