A Homeowners’ Association (HOA) is not a type of Metro District or governmental entity and does not, therefore, have any taxing powers. An HOA is a private entity created to enforce restrictive covenants and/or maintenance of HOA-owned common areas. A neighborhood can have both an HOA and a Metro District. The Metro District, however, is responsible for the creation and maintenance of infrastructure specifically. Each neighborhood is different so residents should research who is responsible for maintenance of shared community spaces (such as parks) for their respective neighborhood.