The Boulder County Commissioners are poised to add a question on the November ballot concerning a Public Improvement (PID) District to repair county roads. They are scheduled to formally consider the measure at their Sept. 3 meeting.
The County’s Transportation Director states that 85 percent of unincorporated subdivision paved roads are in fair or poor condition. There is some debate concerning who should be responsible for the roads, but the County has made it clear that it cannot fund the work. The Commissioners are on the record as saying that if the measure does not pass, they will create a Local Improvement District (LID) instead.
A PID can be used to finance one-time capital improvements and future or on-going work. Normally property tax assessments and/or bonds provide the funding. A PID can be dissolved at the request of the district members.
A LID can only be used to pay for one-time capital improvements. The method of funding is usually assessments (per lot or per front-footage), which are paid until the needed amount is collected and the work is completed or to pay off bonds. The district is dissolved when the work is completed. It appears that the creation of a LID financed by assessments (fees) would not require voter approval. However, if the LID included bond financing this would require voter approval per the Tax Payer Bill of Rights.