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State-Enabling Legislation for Children’s Special Taxing Districts

A primer on state laws to enable the creation of voter-approved children's funds

State-Enabling Legislation for Children’s Special Taxing Districts

State-enabling legislation for children’s special taxing districts was first passed by the Florida legislature in 1986. Since then, Colorado has passed similar legislation (in 2019) and another enabling bill (SB 543) is currently moving through the Oregon legislature (as of May 2019). This overview provides additional information about each piece of legislation.

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