Special Taxing Districts can be created by property owners in a defined area who vote to levy a tax in support of public improvements to the area. Special districts may be created for lighting, sewers or other infrastructure improvements.
Community Development Districts
A Community Development District (CDD) can be defined as a special taxing district that may levy taxes and assessments and issues bonds.
These taxes and assessments are added to the tax bill for the payment of the infrastructure.
This infrastructure includes the design, construction, acquisition and maintenance of certain roadway improvements, streetlights, water distribution systems, sewer facilities, storm water management, and landscape buffers.
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The Miami-Dade County Board of County Commissioners approves each CDD.
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The developer notifies each purchaser of this cost before the completion of the sale his/her property.
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The developer remains in control of the CDD in its early years
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Ordinarily, a CDD will remain in existence indefinitely unless it is merged with another district, is dissolved, or if the services it performs are transferred to a general-purpose unit of local government.
For more information, check for the name of the CDD that is shown on the bottom of the Notice of Proposed Taxes.
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