|
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 |