Funds used to maintain County roads are not derived from property taxes but from State of Arizona allocations of Highway User Revenue Funds (HURF). These funds are collected by the State of Arizona from the gasoline and diesel fuel tax and the vehicle license tax. The State Legislature then distributes these funds to the Arizona Department of Transportation (ADOT) (50%), Arizona cities (27.5%), counties (19%), Cities over 300,000 (3%), and MAG/PAG (15.2%) using a complicated formula competing primarily on population and gas sales.
The Arizona Association of County Engineers recently contracted with TASK Engineering to update the Roadway Needs Study for all the counties within the State. Their analysis shows that Navajo County should be spending $201,622,619 annually for maintenance instead of what current revenues are at $119,139,521 to bring County maintained roads and bridges up to modern standards. Comparing the funding needs with available HURF and limitations on what HURF can be used for, the county does what it can to perform maintenance at the levels they do.