An improvement district is a special district created to make improvements, typically to infrastructure, in a given area. It is also called a self-taxing district, because the property owners agree among themselves to pay into the district, in return for services which they also agree on. 

There are state laws regarding Business Improvement Districts which business owners must be familiar with before trying to create a BID. They can be found in Oklahoma Statute Title 11, §39-112.

To create a BID you are required by to have two public hearings. Public meetings give community members the opportunity to learn about the proposed BID and express their concerns and further contribute to the BID creation pocess.  

After approval of the BID by the City Council, the City begins collecting the district assessments.