I am the president of a tax district that maintains a private road that we live on. Forming a tax district was the only way to insure payment for maintenance. With an "association" you can't "force" everyone to join. My mother-in-law lives on a private road association and those who live on the first half know they don't have to pay for plowing, etc. because the ones at the end have to have it plowed to get out. Anyone new who moves in also can't be forced to join. I've been through all this. A state approved tax district can put tax leins on those who don't pay (and we have many times) so we eventually always get our money by law. Tax is based on property value. My back yard borders a road that I get no use from but am forced to pay taxes to their tax district. That's how it works.