Steps & Procedures

Important Note

The County Board of Supervisors has absolute authority to accept or deny the formation of special taxing districts.

  1. Step 1
  2. Step 2
  3. Step 3
  4. Step 4
  5. Step 5
  6. Step 6

Step 1: Written Request for Petition

The process to create County Improvement Districts (CID) is a resident driven petition process. Property owners interested in the formation of a CID are advised to get a preliminary construction estimate on proposed improvements from a private engineering consultant before starting the petition process.

Additional Information

How are the improvements financed?

The improvements are financed by bonds sold through either public or private sale or issued to the contractor. Once the improvements are complete, an assessment lien is placed upon every lot/parcel within the district. The assessment may be paid in any of the following:

  • Assessments may be paid in full at the time the assessment is recorded, or Assessments may be financed as bonds over a ten (10) to twenty-five (25)* year period (*For bonds issued to the contractor.)

Assessments may be paid in semiannual installments of principal and eight percent (8%) interest collected by this office (May and November) or collected annually on the tax roll.

A consensus of the inhabitants/residents, with recommendations from the Superintendent of Streets, will generally determine the payment method for assessing properties in the district. Assessments may be based on one or any combination of the following:

  • Per lineal foot of all property frontages
  • Per lot
  • Per acre

What happens if I cannot make the payments?

If an assessment becomes delinquent, the district is obligated to sell the lien on the property covered by that assessment to pay-off the improvement bonds. The buyer is required to hold the lien for a minimum of thirteen months from the date of sale before applying for a Superintendent’s deed to the property. During this period, the assessment lien must be paid in full, plus penalties. Once a Superintendent’s deed is issued, the buyer has control of its redemption value.

For districts on the tax roll, it is considered the same as delinquent general property taxes and prior special assessments.