The Sandmine Road Community Development District is a local, special purpose government entity authorized by Chapter 190 of the Florida Statutes as amended, and created by ordinance of Polk County as an alternative method of planning, acquiring, operating and maintaining community-wide improvements in planned communities. A CDD provides the “solution” to Florida’s need to provide valuable community infrastructure generated by growth, ultimately without overburdening other governments and their taxpaying residents. Community Development Districts represent a major advancement in Florida’s effort to manage its growth effectively and efficiently. This allows a developer to establish higher construction standards, meanwhile providing a long-term solution to the operation and maintenance of the community’s facilities.