Resolution

City of Mesa — City Council (2026-09-14)

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RESOLUTION NO. _________ 
 
 
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MESA, 
MARICOPA 
COUNTY, 
ARIZONA, 
ORDERING 
AND 
DECLARING 
FORMATION OF THE LEGACY PARK DISTRICT, A THEME PARK 
DISTRICT PURSUANT TO ARIZONA LAW, ON APPROXIMATELY 428 
ACRES OF LAND WHOLLY WITHIN THE BOUNDARIES OF THE CITY, 
GENERALLY LOCATED NORTH OF EAST PECOS ROAD, EAST OF SOUTH 
ELLSWORTH ROAD, WEST OF THE SOUTH CRISMON ROAD 
ALIGNMENT, AND WEST AND SOUTH OF STATE ROUTE 24; ELECTING 
TWO CITY COUNCILMEMBERS TO SERVE ON THE DISTRICT BOARD OF 
DIRECTORS; APPROVING THE FORM AND AUTHORIZING THE 
EXECUTION 
AND 
DELIVERY 
OF 
A 
DEVELOPMENT 
AND 
INTERGOVERNMENTAL AGREEMENT BY AND AMONG THE CITY, THE 
DISTRICT, A DEVELOPER, AND THE OWNERS OF LAND WITHIN THE 
DISTRICT; AND APPROVING AND AUTHORIZING ADDITIONAL 
ACTIONS IN CONNECTION WITH SUCH DISTRICT. 
 
 
WHEREAS, Title 48, Chapter 36, Arizona Revised Statutes, as may be amended (the 
“Act”) allows the governing body of a city with a population over five hundred thousand persons 
to establish a special taxing district known as a theme park district. 
 
 
WHEREAS, a theme park district is a distinct corporate and political body, except as 
modified by the Act, with all the rights, powers and immunities of municipal corporations, and is 
regarded as performing a governmental function in carrying out the purposes of the Act. 
 
 
WHEREAS, the Act limits a theme park district to contiguous property within the 
boundaries of the municipality participating in the formation of the theme park district, and where 
the owners of such property have consented for their property to be included within the boundaries 
of the proposed district. 
 
 
WHEREAS, the owners of land generally located north of East Pecos Road, east of South 
Ellsworth Road, west of the South Crismon Road alignment, and west and south of State Route 24 
have requested and consented to the creation of a theme park district under the Act to include their 
property as described more fully below. 
 
 
Now therefore, be it resolved by the City Council of the City of Mesa, Maricopa County, 
Arizona, as follows: 
 
Section 1. 
Findings.  The City Council hereby makes the following findings: 
 
 
A. 
Prior to the adoption of this Resolution, there was presented to the City 
Council of the City of Mesa, Arizona (the “City”), a written consent and request for formation of 
the Legacy Park District (the “District”), submitted and effective as of September 3, 2026 (the 
“Written Consent”), signed by the entities that, on the date of the Written Consent and on the date

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of this Resolution, are the owners of all real property within the proposed boundaries of the District 
as shown on the assessment roll for the State of Arizona (the “State”) and county taxes for 
Maricopa County, Arizona, or, if any such persons shown on the assessment roll are no longer the 
owners of land in the proposed District, are the entities which are the successor owners which have 
become known and were verified by recorded deed or similar evidence of transfer of ownership to 
be the owners of such real property (collectively, the “Consenting Owner”) described in the 
Written Consent by metes and bounds to be in the proposed District.  As described in the Written 
Consent, the Developer (as defined in the Written Consent) has an interest in the real property 
within the boundaries of the proposed District. 
 
 
B. 
The City has a population of more than five hundred thousand persons, and 
such population is determined according to the most recent population estimate data produced by 
the Office of Economic Opportunity of the State. 
 
 
C. 
The Consenting Owner has represented, attested, and declared all of the 
following in the Written Consent: 
 
 
 
1. 
The name of the District is requested to be “Legacy Park District.” 
 
 
 
2. 
The District is to be formed, and will exist, pursuant to the terms and 
provisions of the Act. 
 
 
 
3. 
The District is to contain an area of approximately 428 acres of 
contiguous property, wholly within the corporate boundaries of the City, and is to be composed of 
the property described by metes and bounds as provided in Exhibit A hereto and depicted in the 
map provided in Exhibit B hereto, both of which are made a part hereof for all purposes and as 
such boundaries may be modified or expanded pursuant to the Act (the “Property”); the Consenting 
Owner of the Property, in the Written Consent, has consented to its property being included within 
the boundaries of the proposed District and has asserted such Property will be benefited from the 
contemplated improvements for which the District is proposed to be formed. 
 
 
 
4. 
The District is to: (i) be regarded as performing a governmental function 
in carrying out the purposes of the Act; (ii) be a distinct corporate and political body; (iii) except 
as otherwise limited, modified, or provided by the Act, have all of the rights, powers, and 
immunities of municipal corporations; (iv) be considered to be a tax levying public improvement 
district for purposes of Article XII, Section 7, Constitution of Arizona; (v) be separate and apart 
from the City, not a part of the City municipal corporation; (vi) be governed by a board of directors 
(the “District Board”) in accordance with the Act; and (vii) be formed for, and to have, all the 
purposes and powers of a “district” as such term is defined, and as provided, in the Act. 
 
 
D. 
The Consenting Owner has represented, attested, and declared to the City that 
on the date of the Written Consent and hereof, all of the land to be in the District is owned by the 
Consenting Owner.  As the Written Consent is signed by the owners of all the land to be in the 
District, the Consenting Owner, together with the Developer, have requested any applicable 
requirements of posting, publication, mailing, notice, or hearing otherwise required by the Act in 
connection with the formation of the District and adoption of this Resolution be waived.

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E. 
The proposed form of a Development and Intergovernmental Agreement 
related to the District (the “Intergovernmental Agreement”), by and among the City, the District, 
the Consenting Owner, and the Developer, has been presented to the City Council, and the 
Consenting Owner and the Developer request the Intergovernmental Agreement be agreed to, and 
executed and delivered by, the City and, if approved by the District Board, the District. 
 
 
F. 
The Developer has covenanted and agreed to pay all costs, fees, and expenses 
of the City, including its legal counsel, in connection with the formation of the proposed District, 
as described in more detail in the Intergovernmental Agreement. 
 
Section 2. 
Agreements and Further Findings by the City.  The City Council hereby agrees to 
and finds the following: 
 
 
A. 
The Consenting Owner seeks formation of the District in order for the District 
and its District Board to exercise the powers and functions set forth in the Act. 
 
 
B. 
The Written Consent, together with all necessary supporting materials, meets 
the requirements of the Act and has been filed with the City Clerk. 
 
 
C. 
The purposes for which the organization of the District is sought are as 
described in the Written Consent and are purposes for which a theme park district created pursuant 
to the Act may be lawfully formed. 
 
 
D. 
The District is to be wholly comprised of the Property and the Property is 
wholly within the boundaries of the City. 
 
 
E. 
The Consenting Owner is the owner of all of the Property. 
 
 
F. 
As applicable, the Consenting Owner has represented that it will comply with 
Section 48-272, Arizona Revised Statutes. 
 
Section 3. 
Formation of District.  The Consenting Owner’s request to form the District is 
hereby granted.  The District is hereby formed as a theme park district pursuant to the terms and 
provisions of, and with the powers and authority established by, the Act, with jurisdiction over the 
Property as set forth in the Act.  Prior to the first meeting of the District Board, the Consenting 
Owner shall take all necessary steps, if any, to comply with Section 48-272, Arizona Revised 
Statutes, and any other requirements of the Assessor of Maricopa County, Arizona (the “County 
Assessor”). 
 
Section 4. 
Levy of Taxes.  Formation of the District may result in the levy of transaction 
privilege taxes by the District on business activity in the District that is subject to taxation under 
Title 42, Chapter 5, Arizona Revised Statutes, or as otherwise allowed by the Act.  The taxes may 
be levied up to the maximum rate prescribed by the Act of the gross proceeds of sales or gross 
income derived from the business, including admission and user fees, and such other taxes or 
assessments as permitted.  The levying of such transaction privilege taxes as allowed by the Act is

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not a levying of any tax by the City and does not require the approval of the City Council; the 
levying of such tax requires action of the District Board subsequent to the formation of the District.  
The tax imposed by the District pursuant to the Act is in addition to and not in lieu of transaction 
privilege and use taxes imposed by the State pursuant to Title 42, Chapter 5, Arizona Revised 
Statutes, and any county, city, town, or other local transaction privilege tax. 
 
Section 5. 
District Board.  The District shall be governed by the District Board, initially 
comprised of the following members: two members of the City Council who are hereby deemed 
elected by the City Council to the District Board, City Councilmember Scott Somers and City 
Councilmember Alicia Goforth; one member of the general public, to be appointed by the Speaker 
of the Arizona House of Representatives in accordance with the requirements of the Act; and one 
member of the general public, to be appointed by the President of the Arizona Senate in accordance 
with the requirements of the Act.  The District Board members shall be appointed or elected as set 
forth in the Act and serve for the terms, and have the powers, duties and authority, as described in 
the Act.  Members of the District Board are subject to Title 38, Chapter 3, Article 8, Arizona 
Revised Statutes, regarding conflicts of interest, including the penalties prescribed by Section 38-
510, Arizona Revised Statutes. 
 
Section 6. 
District Staff; Legal Counsel.  No City employees shall serve as administrative staff 
or officers of the District, and the District is required to engage its own legal counsel, 
administrative, and support staff separate and apart from City employees; provided, however, that 
a member of the City Council serving on the District Board in accordance with the Act does not 
violate the requirements of this Section.  The District will be required to secure its own meeting 
accommodations.  To the extent either or both of Greenberg Traurig, LLP, and Snell & Wilmer 
LLP, provide legal counsel to both the City and the District, the City hereby waives any conflicts 
of interest that may exist now or in the future as a result of such dual representation. 
 
Section 7. 
District Boundaries and Map.  The District boundaries, known as the Property, are 
set as described in metes and bounds in Exhibit A hereto and are hereby approved.  The map 
showing the District boundaries is set forth in Exhibit B hereto and is hereby approved.  The intent 
is that if the boundaries of the District are expanded or modified pursuant to the Act, then this 
Resolution shall apply to such expanded or modified boundaries as the Property within the 
boundaries of the District. 
 
Section 8. 
Approval of the Intergovernmental Agreement.  The Intergovernmental Agreement 
by and among the City, the District, the Consenting Owner, and the Developer, in the form as 
presented to the City and on file with the City Clerk, is hereby approved.  The City Manager, or 
his designee, is authorized and directed to execute and deliver the Intergovernmental Agreement 
on behalf of the City.  Without any requirement of additional City Council approval, the City 
Manager, or his designee, may agree to, enter into, and make amendments and modifications to, 
the Intergovernmental Agreement on behalf of the City as necessary to carry out the intent of the 
Intergovernmental Agreement so long as such amendments and modifications do not materially 
alter the terms or structure of the Intergovernmental Agreement as it was presented to the City 
Council.

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Section 9. 
Dissemination of This Resolution.  The City Clerk shall cause a copy of this 
Resolution to be delivered to the County Assessor and the Board of Supervisors of Maricopa 
County, Arizona (the “County Board of Supervisors”), and to the Department of Revenue of the 
State of Arizona. 
 
Section 10. 
Formation of District Subject to Denial.  To the extent the formation of the District 
is subject to Section 48-271, Arizona Revised Statutes, the County Board of Supervisors has the 
absolute authority to deny the formation of the District, if sufficient grounds exist for such 
formation denial.  Any such denial by the County Board of Supervisors shall automatically rescind 
the formation of the District, and this Resolution shall immediately become null and void and of 
no effect without further action of the City. 
 
Section 11. 
No General Liability of or for the City.  Neither the general fund or any other fund 
or moneys of the City, nor that of the State of Arizona or any political subdivision of either (other 
than the District), shall be liable for the payment or repayment of any obligation, liability, bond, 
or indebtedness of the District, and neither the credit nor the taxing power of the City, the State of 
Arizona, or any political subdivision of either (other than the District) shall be pledged therefor.  
The District is a separate and distinct legal entity from the City and the District does not have the 
authority to act for or on behalf of the City. 
 
Section 12. 
Severability.  If any section, paragraph, subsection, sentence, clause, or provision 
of this Resolution shall for any reason be held to be invalid or unenforceable, the invalidity or 
unenforceability of such section, paragraph, clause, or phrase shall not affect any of the remaining 
provisions of this Resolution.  The City Council hereby declares that this Resolution would have 
been adopted, and the formation of the District authorized, with each and every other section, 
paragraph, subsection, sentence, clause, or phrase hereof and pursuant hereto irrespective of the 
fact that any one or more sections, paragraphs, subsections, sentences, clauses, or phrases of this 
Resolution may be held illegal, invalid or unenforceable. 
 
Section 13. 
Ratification of Prior Acts.  All acts of the officials, officers, employees and agents 
of the City acting in furtherance of this Resolution are hereby ratified and confirmed, including 
the engagement by the City of any legal counsel or consultants in connection with the formation 
of the proposed District. 
 
Section 14. 
Effect of Resolution.   
 
 
A. 
Contemporaneously with the approval of this Resolution, on the date hereof, 
the City Council adopted Ordinance No. 6030 for annexation case ANX25-00893 which consists 
of real property within the approved District boundaries.  This Resolution shall become effective 
immediately upon the effective date of Ordinance No. 6030. 
 
 
B. 
To the extent the Intergovernmental Agreement is not executed, delivered and 
recorded on or prior to March 15, 2027, this Resolution shall immediately become null and void 
and of no effect without further action of the City.

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Passed and adopted by the City Council of the City of Mesa, Maricopa County, 
Arizona, this 14th day of September, 2026. 
 
 
 
 
 
 
 
 
 
 
                                                                           
 
 
 
 
Mayor 
Attested: 
 
 
 
                                                                     
City Clerk

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EXHIBIT A 
 
LEGAL DESCRIPTION OF 
LEGACY PARK DISTRICT 
 
(attached)

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EXHIBIT B 
 
BOUNDARY MAP OF  
LEGACY PARK DISTRICT