Description: Municipal Services Taxing/Benefit Units (MSTBU) are created to benefit a defined geographic area. The taxing unit can be a one-time Capital Improvement Project (CIP) or ongoing Operation & Maintenance (O&M) taxing authority within unincorporated Lee County.Examples of CIP projects include: road paving, bridge replacement, sidewalk installations, and canal dredging.Examples of O&M services include: road, sign, or landscaping maintenance; irrigation, lighting, channel marker/canal maintenance.The Project Status attribute indicates whether a district is active or inactive.Active: The unit is currently on the tax rollActive - Board Approved: The project has been approved by the BOCC but has not yet been added to the tax rollInactive – Completed: The Unit is past repayment and is no longer on the tax roll.*EAU = Equivalent Assessment UnitAuthority number is assigned by the Property Appraiser for use in their appraisal systemFor questions regarding the GIS data, please contact GIS.For questions regarding the MSTBU program, please contact the MSTBU office.