Community Facilities Districts (CFD) are special taxing districts created within municipalities to finance the cost of certain public facilities that serve or benefit land within district boundaries. Debt associated a CFD is the responsibility of land owners benefitting from the public improvements, and are generally repaid through either ad valorem taxes levied upon each landowner's property or special assessments placed upon each land owner's property. The following districts have been approved by the Phoenix City Council in accordance with Arizona Revised Statute 48-701.
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