"Special taxing district"

Sec. 18. "Special taxing district" means a geographic area within which a special tax may be levied and collected on an ad valorem basis on property for the purpose of financing local public improvements that are: (1) not political or governmental in nature; and (2) of special benefit to the residents and property of the area. [Local Government Recodification Citation: New.] As added by Acts 1980, P.L.211, SEC.1.