Benson is about 40 miles southeast of Tucson, just off Interstate 10. It has reasonable shopping and three used bookstores.
This RV park is run as a co-op by an RV organization called "Escapees" The lots are large and almost all of them are zero-scaped with gravel, cactus and a variety of yard-art including Longhorn cattle skulls. Most have a "casita" or "little house" on the lot.
To become a "leaseholder" with a permanent site and a "leasehold interest" you add your name to the end of a 500-name, five-year waiting list. When someone dies of old age their leased lot and the improvements go up for sale to the people on the waiting list.
The sales price is always equal to the last owner's purchase price plus any documented improvement costs such as the casita cost, so you get your money back for your purchase of the leasehold interest..
The lease cost to the "leaseholders" to stay here is $85 a month plus electric, but if you make your site available to transients like us by joining the "pool" you will receive a credit which is usually equal to the $85 lease cost. Here is the casita on the lot were are renting as transients.
It's quite an amazing deal if you like the area...essentially free except for electric. The $85 lease cost includes cable TV, water and garbage collection..
I remember accounting for leasehold interests as an intangible asset in Chapter 3 of Intermediate Accounting I back when I was an accounting professor. This is a good example of one with no amortization required. The residents frequently get together. We've been to a happy hour and played trivia pursuit with big groups. Friday we're going to a potluck barbeque and coloring Easter eggs.