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Takeaways <br />•Service districts are intended to lower the property tax rate for rural <br />land that does not receive the same level of municipal services <br />•Staff have reviewed municipal service delivery and believe that it <br />does not logically correspond to the current distribution of tax <br />districts <br />•Hugo’s tax district policy could be updated by equalizing the <br />districts, changing the benefit ratio, or reclassifying certain <br />parcels <br />•Staff recommend that City Council discuss and provide <br />direction to staff