The primary consideration for development in Az is not land, but water access. Counties in Az are tightly restricted in their powers by the state. The County Board of Supervisors determines budgets and levies property taxes, but has extremely limited taxing authority otherwise. Counties do have some zoning authority but development within certain distances from a city boundary may come under that city's zoning authority as well. Cities and towns in Az have powers carefully defined by statute according to population.
Cities are generally mayor-council with most having city managers.
School districts in Az are autonomous from cities or counties, and have elected governing boards with territorial boundaries for tax purposes that generally, but not always, reside within a single county. Students, however, may attend any school district that will accept them and only the district within which they reside is required to accept them. Schools are administered by state certified superintendents hired by the governing board. School districts operate with delegated powers and only minor oversight from the County School Superintendent and the State Superintendent of Schools. School districts have indirect zoning and taxing powers through regional councils in addition to a very restricted property tax authority.