Union County, Indiana is a rural county, with a significant portion of the land base owned by the state of Indiana in the form of Whitewater State Park. This land area cannot be included in the county’s tax base, which in turn lowers the amount of money the county receives annually for funding.  Union County owns approximately 100 acres near the county seat, Liberty.  Currently this land is leased to farmers as a source of revenue for the county. Union County residents are heavily taxed, but due to the small tax base there are not sufficient funds to develop and maintain new recreational facilities or programs. Community support and adequate funding are vital for the success of any new developments. The Union County Parks and Recreation Board is a relatively new organization, established in 1998. The board was created with the intent that its members would make decisions regarding the purchase, development and maintenance of recreational facilities and programming use in future parks.