Funds used to maintain and construct 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), Arizona cities and counties using a complicated formula. The order of priorities set by the State for distributing HURF is: ADOT, Arizona cities, the two metropolitan counties (Maricopa and Pima) and finally, the thirteen rural counties. The Board of Supervisors, therefore, does not determine the amount of HURF coming into the County each year. However, the Board does control how these funds are spent within the County.