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3. Fundamentals of Tax Increment Financing (TIF) 5 Pooling is described as dollars spent outside the geographic boundaries of a TIF District and, in most cases, within the geographic boundaries of a Project Area. TIF District and Project Area boundaries may be coterminous or the Project Area boundaries may be larger than the TIF District boundaries. The City’s TIF Districts have been established within the Development District of the City. A map showing the boundaries of the TIF Districts is included in Section 5. Project Area and TIF District can be the same Project Area can be larger than the TIF District