A special tax district is formed by a county government at the request of the district’s residents in conformity with state law. Its purpose is to provide specified services not offered by the county or municipality of which it is a part. These services may include roads, street lights, drainage, sewage treatment and water treatment and distribution. The district may also finance public works projects focused on public health and safety, economic development, transportation, recreation and disaster preparedness.
In order to provide the desired services, the special tax district’s governing board has the authority to assess and impose a tax on the value of real estate in the district, known as an ad valorem tax. Unlike a homeowners’ association (HOA), which is a private organization that may also charge its residents for various services, a special tax district is a public entity and as a result has greater enforcement power. Each property owner in the vicinity is taxed based on the county millage rate, the district’s yearly budget and the assessed value of the owner’s property compared with others in the district.
Read about the Sedgewood Special Tax District Purpose and Function on Pickens County Site
Since Sedgewood consists of residents in both Pickens and Anderson Counties, both county counsils have jurisdiction.
Sedgewood Community Special Tax District a five-member governing body
There is created for the Sedgewood Community Special Tax District a five-member governing body to be known as the Sedgewood Community Tax District Commission, consisting of two members appointed by the Pickens County Council; two members appointed by the Anderson County Council; and one member nominated by the four appointees elected by the Pickens County Council and the Anderson County Council.
Members shall serve terms of three years or until their successors are duly appointed and qualified
Except for the initial appointments one appointee from each county will serve terms of three years, one will serve terms of two years, and one jointly nominated and elected will serve a term of one year.
All members of the commission shall reside within the geographical boundaries of the special tax district
Vacancies on the commission will be filled by the county council of their residence for the remainder of the unexpired term.
At its organizational meeting, the commission shall elect a chairman and such other officers as it deems necessary. The commission shall adopt its own rules and operating procedures.
The auditor and tax collector of the county are directed to levy and collect a millage to have the streetlights installed and maintained on an annual basis on all taxable real property within the special tax district. All moneys collected from this tax levy shall be credited to the district.
The Sedgewood Special District Board has not operated in 8yrs. This prompted Pickens County Council to urge us to re-establish the board under the rules mentioned above. Failure to do so jeopardizes the funding for maintenance and power use of our streetlights.
Board members are urgently needed. If you are willing to serve, email the HOA at hoasedgewood@gmail.com. Instructions on the application process will be provided for you.