Advisory Opinion NO 2010-08

QUESTION PRESENTED

Whether a Community Improvement District (CID) is an Agency as defined by the Ethics in Government Act
(Act).

ADVISORY OPINION

Georgia law allows for the creation of a number of authorities and special purpose districts in order to address the
varying needs of districts and neighborhoods. One form of special purpose district in Georgia is the Community
Improvement District, a quasi-governmental entity created by the Georgia Constitution and local enabling
legislation. CIDs are created to promote business and community development by providing services in addition
to those provided by the local government for street and sidewalk improvements, parks and recreation, waste
disposal and general beautification of the public areas of the district. The board of the CID has the power to raise
funds by setting an additional ad valorem millage rate on commercial properties within the district, specifically
excluding residential property which cannot be taxed by the CID. The additional taxes imposed by the CID are
collected by the local municipality and transmitted to the CID Board for expenditure in accordance with the
purposes of the district……. View PDF for full Advisory Opinion


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