In the final part of this short series on incentives, let’s talk about a tool used to improve larger sections of a community. The Community Improvement District, or CID, is a separate political subdivision with an appointed board and the power to impose sales and/or property taxes. CIDs can be formed by an ordinance within a governing body when more than 50% of the property owners sign a petition for it be created. Money collected by a CID may go toward public facilities or a variety of public