In Maricopa County v. Maricopa County Municipal Water Conservation District No. 1, 171 Ariz. 325, 830 P.2d 846 (App. 1991), the Court accepted a similar argument. In that case, Maricopa County had filed a declaratory action against a water conservation district to resolve a dispute over entitlement to vehicle fees collected by the county at a regional park established by the county at a lake created by the district's dams. Relying in part on article XIII, 7, and 48-2978(15), the court reasoned that, "because municipalities are permitted to establish, maintain and regulate parks and public grounds, and because the district is entitled to engage in activities or enterprises within the powers and privileges of municipalities, the district may establish and maintain public parks and may assess the users of these parks." Maricopa County, 171 Ariz. at 329, 830 P.2d at 850.