Gil,
The Community Development District tax does not require an upscale community. It is a tax levied to recover the initial outlay for public services that were installed.(sewage, etc.) Normally, the Community Development District bonds are issued with a first lien against the property superior even to the first lien holder prior to the improvements being made. This is probably more than you want to know and the only reason I am somewhat informed on this is that we have tried to used these bonds on a development in Tampa.
Pres