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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