Legislation and Legal Requirements
Georgia’s CIDs are enabled through Article IX, Section VII of the GA Constitutional Provision for CIDs/State Enabling Legislation which was approved by voters in 1984. Local communities must also have passed legislation through the Georgia General Assembly allowing for CIDs at the county or city level. In DeKalb County, the DeKalb County CID ACT of 2008 enabled the Chamblee Doraville CID along with several others. Additionally, a resolution passed by the local county or city must be approved in order to activate a CID. Both cities of Chamblee and Doraville passed resolutions activating the Chamblee Doraville CID
CIDs are created for specific purposes allowable under state law, including:
- Street and road construction and maintenance, including curbs, sidewalks, street lights, and devices to control the flow of traffic on streets and roads.
- Parks and recreational areas and facilities.
- Storm water and sewage collection and disposal systems.
- Development, storage, treatment, purification, and distribution of water.
- Public transportation.
- Terminal and dock facilities and parking facilities.
- Such other services and facilities as may be provided for by general law.
CIDs are funded through self-imposed ad valorem real estate assessments on commercial properties. This is not a sales tax nor a residential tax and there is a limit on how much may be assessed.
In DeKalb County, the maximum allowable rate is 5 mills which is $5 per $1,000 of assessed property value. The calculation is based on the assessed value of the eligible commercial real property and not the appraised value.
