In accordance with the provisions of section 18 of article XIV of the state constitution, the governing body of a home rule county may establish special taxing districts within the county to facilitate the furnishing of services and the collection of ad valorem taxes or charges for such services, or both such taxes and charges. […]
As used in this part 9, unless the context otherwise requires: “Registered elector” or “elector” means an individual who resides within a home rule county and is registered and otherwise qualified to vote in county elections in such county. “Special taxing district” or “district” means a geographic area within a home rule county designated and […]
Such special taxing districts shall be used when a service or level of service which a county is authorized to provide is to be provided in substantially less than the entire area included within the county and where resulting ad valorem taxes or charges may vary from those imposed in other areas within the county. […]
Special taxing districts may be established pursuant to the provisions of this section. The governing body of a home rule county may by resolution propose the formation of such district which resolution shall designate the proposed boundaries thereof, specify the proposed service or services, and set forth the methods of financing proposed for such district. […]
When acting as the governing board of a special taxing district, the governing body of a home rule county shall have all the powers otherwise provided in this article. Source: L. 81: Entire article added, p. 1486, § 1, effective June 8.
Real property excluded from a district shall thereafter be subject to the levy of taxes for the payment of its proportionate share of any indebtedness of the district outstanding at the time of such exclusion. Source: L. 81: Entire article added, p. 1486, § 1, effective June 8.
