Community Development Districts

Abstract

Community Development Districts (CDDs) are multipurpose, independent special districts, which are empowered to finance and manage infrastructure services in Florida. Since their authorization through a state statute in 1980, the CDDs have grown across many counties in the state. This article presents exploratory research evaluating the role of CDDs in financing and managing infrastructure services. CDDs finance infrastructure through tax-free bonds, which are paid by property owners. The arrangement is beneficial for city/county governments since infrastructure is not financed through general obligation bonds. Managerially, however, CDDs pose accountability problems, since developers rather than residents control them during their initial stage of existence.

The Money Behind the Curtain: Measuring the Financial Condition of Special District Governments in Illinois

“…Consistent with the views expressed in the literature (Eger III, 2006;Foster, 1997;Scutelnicu, 2014) our study proposes a simple classification of special districts (which can easily be applied in other states) into dependent and independent entities, based primarily on their administrative and financial autonomy. Dependent districts provide mainly governmental types of activities (such as fire protection), have appointed members on their governing boards (by their parent establishing government) and finance their activities through taxes, intergovernmental funds, fees and charges, and bond proceeds.…”

“…Special districts are attractive for general-purpose local governments due to their structural flexibility and low political visibility (Axelrod, 1992), their financial powers of issuing tax-exempt bonds and levying of taxes, thus offering a large array of services that are off budget from local governments (Leigland, 1990). At the same time, they are criticized for a lack or limited financial transparency and accountability (Deslatte et al, 2021;Greer et al, 2018;Scutelnicu & Ganapati, 2012;Ziebarth, 2020). Although some special districts or the states in which they exist do publish financial data, rarely is the financial condition of special districts scrutinized at the same level as other local governments.…”

“…The most common functions that special districts fulfill in Illinois are fire protection, public libraries, parks and recreation, water and drainage, sanitary, road, airport, port, and mass transit services. A large amount of literature on special districts focuses on district formation (Burns, 1994;Carr, 2006;Goodman, 2015;Goodman & Leland, 2018;Greer et al, 2018;MacManus, 1981;McCabe, 2000;Shi, 2017), classification (Carter et al, 2018;Foster, 1997, Eger III, 2006 and performance (Berry, 2009;Mullin, 2009;Scutelnicu, 2014). There is little emphasis placed on district's finances (Faulk & Killian, 2016;Greer et al, 2018) and their financial condition (except Trussel & Patrick, 2013).…”

“…Over sixty years after Bollens made his original claim, the operation and finances of special districts appear nearly as dark as they were in 1957. Today, special districts comprise over 40 percent of local governments (Killian & Le, 2012) and they operate with limited public oversight, enjoying varied administrative and financial autonomy from their establishing general-purpose governments (Eger III, 2006; Foster, 1996;Scutelnicu, 2014). To provide public services, special districts are granted special powers.…”

NuServ modelio taikymas inovatyvios paslaugos plėtros procese

“…Inovacijų plėtros procesą bei inovatyvios paslaugos ir/arba produkto plėtrą analizuoja gana gausus būrys užsienio (Bailey, Neilsen, 1992;Liemens, Moenaert, 2000;Lager, Hörte, 2002;Jayasimha, ir kt., 2007;O'Sullivan ir kt., 2009;Bergfors, Larsson, 2009;Kleijnen ir kt., 2009;Duverger, 2012;Scutelnicu, Ganapati, 2012;Skaalsvik, Johannessen, 2013;Melton, Hartline, 2013; ir kt.) ir Lietuvos mokslininkų (Strazdas, Bareika, 2011;Baležentis, Žali-maitė, 2011;Strazdas, 2011;Liutkutė, Vijeikis, 2012;Stepanovas, Ostašenkovaitė, 2013;ir kt.…”