The Pinal County Board of Supervisors shall, annually, develop a budget which provides sufficient revenues to allow the individual departments within Pinal County to fulfill their statutory duties. The Board must set a county property tax rate, which will provide the necessary finances to meet estimated expenditures. The Board of Supervisors also has the authority to fill vacancies in county and legislative offices, other boards and commissions, pass resolutions and enact ordinances and regulations as authorized by state law.

The mission of the Pinal County Board of Supervisors is to provide Pinal County constituents assistance in obtaining services that are available through Pinal County Government. The Board of Supervisors is the governing and policy-making body of Pinal County and is empowered by law to perform acts necessary to fully discharge its duties as the legislative authority of county government.