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Community Improvement District Financing
Special Assessments and Taxes
Community Improvement District (CID) financing allows cities / counties to levy special assessments or a sales tax of up to 2% within a CID and to use proceeds of the assessments and/or sales tax to either finance projects within the CID or to pay debt service on Special Obligation (SO) or General Obligation (GO) bonds issued to finance projects within the CID.


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