Loudoun Water's mission is to sustainably manage water resources in advocacy of health, environment and quality of life. In May of 1959, the Loudoun County Board of Supervisors created Loudoun County Sanitation Authority, doing business as Loudoun Water, by a resolution, through the Water and Waste Authorities Act, for the sole purpose of providing water and wastewater service to residents of the unincorporated areas of Loudoun County. These areas are generally the communities east of Route 15 and some communities south of Route 50 to the County line. Loudoun Water is a political subdivision of the State, just like a Town or a County. All income is received either as user fees from customers or as availability fees from developers. User fees pay for operating expenses. Availability fees pay for capital improvements. Loudoun Water receives no tax money.