Types of Special Districts:

• County Service Area: A County Service Area (CSA) is an entity established under CSA law for the purpose of providing a means of providing expanded services levels in areas where residents are willing to pay for the extra service. A CSA can be authorized to provide a wide variety of services, including extended police protections, fire protection, park and recreation facilities, libraries, water and/or sewer services, garbage collection, etc.

• Annual Service Districts: Annual service districts provide funds for maintenance and operations of public landscaping, streetlights, parks, etc. and can also provide funding for specialized services like libraries.

• Bonded Districts: A bonded district sells bonds to finance a variety of public improvements, which primarily include the construction of streets, draining, water and sewer facilities, streetlights and the acquisition of land necessary to construct these improvements. Bonds are sold and property owners re-pay through annual assessments over time. 

• Fee Districts: Fee districts are also known as developer impact fees, which are collected at time of development in specific areas for the purpose of constructing or for reimbursing developers for constructing public improvements such as streets, storm drains, water and sewer facilities, streets, etc.

• Enhanced Infrastructure Financing Districts: An EIFD is a type of special financing district that utilizes a portion of tax increment revenue from a specific area to finance capital facilities or other specified projects of community wide significance that would provide significant benefits to the area within the EIFD boundaries or the surrounding community.