Metro to HOA transition

Districts take time to build, but when the builder has left the district and it is resident run the primary function of the district is to maintain the district and pay off the debt.

Upon paying the debt residents can decide to transition the district to a common interest community, such as a 501c4 Home owners association. Both of these entities are tools, but because the district is a quasi-government entity we need to consider the additional cost of insurance, taxation of services bought through the HOA entity vs the Metro entity. I would also like to evaluate how communities can continue to maintain the local infrastructure if not everyone decides to pay their HOA dues.

I believe that these entities are tools and each has its pros and cons, but as a resident I'm far more concerned about the tax planning and maintenance as a tax and dues payer.