Although an additional tax is collected by the county tax commissioner, a CID is created under state law by a majority of the area's property owners, not by the county.
CIDs are one of the most powerful public-private tools that can revitalize business districts and re-energize entire communities. Taking a geographically defined district in which commercial property owners vote to impose additional ad valorem real estate taxes, these stakeholders take the future into their hands by determining how the additional funds will be spent to benefit their immediate area. In addition to leveraging their funds with federal and local government monies, CIDs allow community leaders and the actual property owners to chart a course they determine for an area's economic growth and lasting vitality.
