A Community Improvement District (CID) is a real estate economic development tool that can be used to finance public or private facilities, improvements and services within a local city or county. The CID funding mechanism can be used to finance a variety of locally approved development-related activities including property acquisition, infrastructure development, and parking and building construction within the district. It can also extend to certain infrastructure improvements outside the designated district, if those improvements are contiguous to the district and are deemed necessary to implement the development plan. A CID can derive revenues through special assessments, a district-only sales tax, or other funds as appropriated by the city or county. Financing is provided through bond issuance or can be project generated on a pay-as-you-go reimbursement basis. Businesses within the district must approve the imposition of a district sales tax or property tax special assessment prior to its establishment. Those sales tax and special assessment proceeds are used to pay off bonds issued and/or contribute to the direct reimbursement of project-related costs. These special district taxes and special assessments have a maximum term of 22 years. Contacting the local governing body should be a first step if there is interest in considering the establishment of CID to assist in funding project-related needs.