To fund the operational needs of the Cutler-Orosi Sports Complex(es) and develop Recreation programs within the Cutler-Orosi area to promote youth activities including sports, arts, music and other experiences that develop young people into active, responsible citizens shall levy a tax of $38.00 per parcel annually with annual cost of living adjustment, initially raising approximately $196,308 annually as long as the Cutler-Orosi School Board oversees the program.