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A Sanitary and Improvement District (SID) is created when a developer buys land for a housing development. The SID can install streets, sewers and power, and can also buy land for public parks. To accomplish these tasks, the SID has the authority to issue bonds, levy taxes and special assessments, and fix rates for services. They also can buy land for public parks.

SIDs are required to file the following documents with the County Clerk/Comptroller:

  • Articles of organization (also filed with the Clerk of the District Court)
  • Resolutions of merger
  • Annual budget documents
  • List of SID officers
  • Resolutions of dissolution
  • Bond documents
  • Meeting minutes (meeting minutes for each sanitary and improvement district shall be filed with the municipality or county within whose zoning jurisdiction the sanitary and improvement district is located. State Statute ยง 31-727.02)

SIDs have the statutory authority to levy taxes. Each fall, the SID board must submit the SID's annual budget to the County Clerk/Comptroller. The budget requirements and property valuations for the SID are used to calculate the property tax levy for the SID.

SID Information