What is an LID?
A local improvement district (LID) is a method of financing improvements constructed by a municipality and that provides special benefit to the properties within the boundaries of the LID. LIDs are typically created to finance roads and utilities. The municipality levies assessments against the property equal to the cost of the improvements to be paid by the property owners, and such assessments become liens on the properties. Road improvement districts may be created by counties to finance street improvements.