Characteristic

CDA-Assessments

CDA-

Taxes

Service District

Creation of the district initiated by the County

No

No

Yes

Creation of the district initiated by landowners

Yes

Yes

No

Separate political subdivision

Yes

Yes

No

Able to impose tax on real estate

No

Yes

Yes

Able to impose assessment on real estate

Yes

No

No

Able to provide improvements within the district

Yes

Yes

Yes

Able to provide non-abutting improvements outside the district

No

Yes

No

Able to provide abutting improvements outside the district

Yes

Yes

No

Able to issue bonds

Yes

Yes

No

Statutory limitation on amount of tax or assessment

Yes

Yes

No

Minimum acre requirement

No

No

No

May limit be placed on life of district

Yes

Yes

Yes

May limit be placed on life of tax or assessment

Yes

Yes

Yes

 

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