They're confusing to many people, but special tax districts play an essential role in business development. As the City of Superior seeks ways to promote the cities economy, they're hoping that those tax districts can help with developing two specific areas of town. Preliminary approval was given by the Superior Plan Commission to create a special tax district for the area that lies to the North of 28th Street and along Bardon Avenue, and also for the Winter Street Industrial Park. At their meeting on May 19, the commission granted the approval for the tax district effort to advance to its next steps.