PIDs, TIRZ & Special Districts. Celina prefers Public Improvement Districts (PIDs) to finance infrastructure; they fund roads, utilities, parks and amenities through special assessments. A Tax‑Increment Reinvestment Zone (TIRZ #8) has a fund balance of $3.5 million and a captured value of $719 million. What role should PIDs, TIRZ or other districts play in funding growth? Under what conditions would you create or expand a special taxing district?