CITIES AND TOWNS ‑- LOCAL IMPROVEMENT DISTRICTS ‑- CREATION THEREOF TO FINANCE FALLOUT SHELTERS Cities and towns have the authority to create local improvement districts for the purpose of financing the construction of community fallout shelters provided the plan therefor is first submitted to the state director of civil defense for his recommendations as to conformity with the state's plan and program for civil defense.  Counties, however, do not possess such authority.