§ 98406 District Property Distribution Rules

• •When a special district breaks up, its stuff (like buildings or land) gets split up.
• •The stuff is divided between the cities in the district and the county.
• •Who gets what depends on how much tax money each place pays into the district.
• •The more tax money a city or county pays, the bigger their share of the stuff.

Imagine a special district owns a fire truck. The district breaks up, and there are two cities and some county land in it.

If City A pays 50% of the taxes, City B pays 30%, and the county pays 20%, then City A gets the fire truck 50% of the time, City B gets it 30% of the time, and the county gets it 20% of the time.