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<span class="vector-toc-numb">2</span> <span>Characteristics</span> </div> </a> <button aria-controls="toc-Characteristics-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Characteristics subsection</span> </button> <ul id="toc-Characteristics-sublist" class="vector-toc-list"> <li id="toc-Governing_body" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Governing_body"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Governing body</span> </div> </a> <ul id="toc-Governing_body-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Functions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Functions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Functions</span> </div> </a> <ul id="toc-Functions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Legal_basis" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Legal_basis"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Legal basis</span> </div> </a> <button aria-controls="toc-Legal_basis-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Legal basis subsection</span> </button> <ul id="toc-Legal_basis-sublist" class="vector-toc-list"> <li id="toc-State_law" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#State_law"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>State law</span> </div> </a> <ul id="toc-State_law-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Public_foundation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Public_foundation"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Public foundation</span> </div> </a> <ul id="toc-Public_foundation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Civil_office" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Civil_office"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Civil office</span> </div> </a> <ul id="toc-Civil_office-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accountability" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accountability"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Accountability</span> </div> </a> <ul id="toc-Accountability-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#History"> <div 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id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Special district (United States)</span></h1> 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Available in 3 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-3" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">3 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Special-purpose_district" title="Special-purpose district – German" lang="de" hreflang="de" data-title="Special-purpose district" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/District_sp%C3%A9cial_(%C3%89tats-Unis)" title="District spécial (États-Unis) – French" lang="fr" hreflang="fr" data-title="District spécial (États-Unis)" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Special-purpose_district" title="Special-purpose district – Simple English" lang="en-simple" hreflang="en-simple" data-title="Special-purpose district" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q610237#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> 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searchaux" style="display:none">Independent special-purpose governmental units, other than school districts</div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · 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.sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist" style="width:22.0em; border: 4px double #d69d36;"><tbody><tr><td class="sidebar-pretitle"><b>This article is part of <a href="/wiki/Category:United_States" title="Category:United States"><span style="color:var(--color-base, #000000);">a series</span></a> on</b></td></tr><tr><th class="sidebar-title-with-pretitle" style="background:#002868; border: 1px double #8C959A;"><a href="/wiki/United_States#Government_and_politics" title="United States"><span style="color:white;">Political divisions of<br />the United States</span></a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Greater_coat_of_arms_of_the_United_States.svg" class="mw-file-description" title="Coat of arms of the United States"><img alt="Coat of arms of the United States" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/70px-Greater_coat_of_arms_of_the_United_States.svg.png" decoding="async" width="70" height="74" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/105px-Greater_coat_of_arms_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/140px-Greater_coat_of_arms_of_the_United_States.svg.png 2x" data-file-width="451" data-file-height="476" /></a></span></td></tr><tr><th class="sidebar-heading" style="background:#bf0a30; color:#FFF; border: 1px double #8C959A;"> <a href="/wiki/List_of_states_and_territories_of_the_United_States" title="List of states and territories of the United States"><span style="color:white;">First level</span></a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/U.S._state" title="U.S. state">State</a> (<a href="/wiki/Commonwealth_(U.S._state)" title="Commonwealth (U.S. state)">Commonwealth</a>)</li></ul> <hr /> <ul><li><a href="/wiki/Washington,_D.C." title="Washington, D.C.">Federal district</a></li> <li><a href="/wiki/Territories_of_the_United_States" title="Territories of the United States">Territory</a> (<a href="/wiki/Commonwealth_(U.S._insular_area)" title="Commonwealth (U.S. insular area)">Commonwealth</a>)</li></ul> <hr /> <ul><li><a href="/wiki/Indian_reservation" title="Indian reservation">Indian reservation</a> (<a href="/wiki/List_of_Indian_reservations_in_the_United_States" title="List of Indian reservations in the United States">list</a>) / <a href="/wiki/Hawaiian_home_land" title="Hawaiian home land">Hawaiian home land</a> / <a href="/wiki/List_of_Alaska_Native_tribal_entities" title="List of Alaska Native tribal entities">Alaska Native tribal entity</a> / <a href="/wiki/Pueblo" title="Pueblo">Pueblo</a> / <a href="/wiki/Off-reservation_trust_land" title="Off-reservation trust land">Off-reservation trust land</a> / <a href="/wiki/Tribal_Jurisdictional_Area" class="mw-redirect" title="Tribal Jurisdictional Area">Tribal Jurisdictional Area</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; color:#FFF; border: 1px double #8C959A;"> Second level</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/County_(United_States)" title="County (United States)">County</a> / <a href="/wiki/List_of_parishes_in_Louisiana" title="List of parishes in Louisiana">Parish</a> / <a href="/wiki/Borough_(United_States)" title="Borough (United States)">Borough</a></li> <li><a href="/wiki/Unorganized_Borough,_Alaska" title="Unorganized Borough, Alaska">Unorganized Borough</a> / <a href="/wiki/List_of_boroughs_and_census_areas_in_Alaska" title="List of boroughs and census areas in Alaska">Census area</a> / <a href="/wiki/List_of_populated_places_in_Guam" class="mw-redirect" title="List of populated places in Guam">Villages</a> / <a href="/wiki/Districts_and_sub-districts_of_the_United_States_Virgin_Islands" title="Districts and sub-districts of the United States Virgin Islands">District (USVI)</a> / <a href="/wiki/Administrative_divisions_of_American_Samoa" title="Administrative divisions of American Samoa">District (AS)</a></li></ul> <hr /> <ul><li><a href="/wiki/Consolidated_city-county" title="Consolidated city-county">Consolidated city-county</a></li> <li><a href="/wiki/Independent_city_(United_States)" title="Independent city (United States)">Independent city</a></li> <li><a href="/wiki/Municipalities_of_Puerto_Rico" title="Municipalities of Puerto Rico">Municipality (PR)</a></li></ul> <hr /> <ul><li><a href="/wiki/Administrative_divisions_of_American_Samoa" title="Administrative divisions of American Samoa">Unorganized atoll</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; color:#FFF; border: 1px double #8C959A;"> Third level</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Civil_township" title="Civil township">Township</a></li></ul> <hr /> <ul><li><a href="/wiki/Lists_of_populated_places_in_the_United_States" title="Lists of populated places in the United States">Cities, towns, and villages</a></li> <li><a href="/wiki/Coterminous_municipality" title="Coterminous municipality">Coterminous municipality</a></li></ul> <hr /> <ul><li><a href="/wiki/Census-designated_place" title="Census-designated place">Census-designated place</a></li></ul> <hr /> <ul><li><a href="/wiki/Barrios_of_Puerto_Rico" title="Barrios of Puerto Rico">Barrio</a></li> <li><a href="/wiki/Chapter_house_(Navajo_Nation)" class="mw-redirect" title="Chapter house (Navajo Nation)">Chapter</a></li></ul> <hr /> <ul><li><a href="/wiki/State-recognized_tribes_in_the_United_States" title="State-recognized tribes in the United States">State-recognized tribes</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; color:#FFF; border: 1px double #8C959A;"> Fourth level</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Ward_(United_States)" title="Ward (United States)">Ward</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; color:#FFF; border: 1px double #8C959A;"> Other areas</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Protected_areas_of_the_United_States" title="Protected areas of the United States">Protected areas</a> (<a href="/wiki/Conservation_district" class="mw-redirect" title="Conservation district">Conservation district</a>, <a href="/wiki/National_monument_(United_States)" title="National monument (United States)">National monument</a>, <a href="/wiki/List_of_national_parks_of_the_United_States" title="List of national parks of the United States">National park</a>)</li></ul> <hr /> <ul><li><a href="/wiki/List_of_United_States_congressional_districts" title="List of United States congressional districts">Congressional district</a></li></ul> <hr /> <ul><li><a class="mw-selflink selflink">Special district</a> (<a href="/wiki/School_district" title="School district">school district</a>)</li></ul> <hr /> <ul><li><a href="/wiki/Homeowner_association" title="Homeowner association">Homeowner association</a></li></ul> <hr /> <ul><li><a href="/wiki/Compact_of_Free_Association" title="Compact of Free Association">Associated state</a></li></ul> <hr /> <ul><li><a href="/wiki/List_of_United_States_military_bases" class="mw-redirect" title="List of United States military bases">Military base</a></li> <li><a href="/wiki/Federal_enclave" title="Federal enclave">Federal enclave</a></li></ul> <hr /> <ul><li><a href="/wiki/Unincorporated_area" title="Unincorporated area">Unincorporated area</a></li> <li><a href="/wiki/Ghost_town" title="Ghost town">Ghost town</a></li></ul></td> </tr><tr><td class="sidebar-below"> <span class="mw-image-border" typeof="mw:File"><a href="/wiki/File:Flag_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/50px-Flag_of_the_United_States.svg.png" decoding="async" width="50" height="26" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/75px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/100px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></a></span><br /> <a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Political_divisions_of_the_United_States" title="Template:Political divisions of the United States"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Political_divisions_of_the_United_States" title="Template talk:Political divisions of the United States"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Political_divisions_of_the_United_States" title="Special:EditPage/Template:Political divisions of the United States"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Special districts</b> (also known as <b>special service districts, special district governments</b>, or <b>limited purpose entities</b>) are independent, special-purpose governmental units that exist separately from local governments such as <a href="/wiki/County_(United_States)" title="County (United States)">county</a>, <a href="/wiki/Municipality" title="Municipality">municipal</a>, and <a href="/wiki/Township_(United_States)" title="Township (United States)">township</a> governments, with substantial administrative and fiscal independence. They are formed to perform a single function or a set of related functions.<sup id="cite_ref-Census2002_1-0" class="reference"><a href="#cite_note-Census2002-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The term <i>special district governments</i> as defined by the <a href="/wiki/U.S._Census_Bureau" class="mw-redirect" title="U.S. Census Bureau">U.S. Census Bureau</a> excludes <a href="/wiki/School_district" title="School district">school districts</a>.<sup id="cite_ref-Census2002_1-1" class="reference"><a href="#cite_note-Census2002-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> In 2017, the U.S. had more than 51,296 special district governments.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Census_definition">Census definition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=1" title="Edit section: Census definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The United States Census counts government units across all States. This includes "special districts". To count the special districts the Census must define the special districts so as to address all such governmental entities across the broad spectrum of 50 states' definitions and interpretations. The Census's full definition is:<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <blockquote> <p>Special district governments are independent, special purpose governmental units, other than school district governments, that exist as separate entities with substantial administrative and fiscal independence from general purpose local governments. As defined for Census Bureau statistics on governments, the term "special district governments" excludes school district governments as they are defined as a separate governmental type. </p><p>Special district governments provide specific services that are not being supplied by existing general purpose governments. Most perform a single function, but in some instances, their enabling legislation allows them to provide several, usually related, types of services. The services provided by these districts range from such basic social needs as hospitals and fire protection, to the less conspicuous tasks of <a href="/wiki/Mosquito_abatement" class="mw-redirect" title="Mosquito abatement">mosquito abatement</a> and upkeep of cemeteries. </p><p>The Census Bureau classification of special district governments covers a wide variety of entities, most of which are officially called districts or authorities. Not all public agencies so termed, however, represent separate governments. Many entities that carry the designation "district" or "authority" are, by law, so closely related to county, municipal, town or township, or state governments that they are classified as subordinate agencies of those governments in Census Bureau statistics on governments, and are not counted as separate special district governments. </p><p>In order to be classified as a special district government, rather than as a subordinate agency, an entity must possess three attributes—existence as an organized entity, governmental character, and substantial autonomy. Each state description also lists various statutory authorities, commissions, corporations, and other forms of organizations that have certain governmental characteristics, but are subject by law to administrative or fiscal control by the state or by independent local governments; therefore, they are classified as subordinate agencies of those governments. </p> </blockquote> <div class="mw-heading mw-heading2"><h2 id="Characteristics">Characteristics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=2" title="Edit section: Characteristics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts serve limited areas and have <a href="/wiki/Governing_board" class="mw-redirect" title="Governing board">governing boards</a> that accomplish legislatively assigned functions using <a href="/wiki/Public_funds" class="mw-redirect" title="Public funds">public funds</a>.<sup id="cite_ref-Mitzanry,_K_2002,_p._2_4-0" class="reference"><a href="#cite_note-Mitzanry,_K_2002,_p._2-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Governing_body">Governing body</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=3" title="Edit section: Governing body"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Each district is governed by a <a href="/wiki/Board_of_directors" title="Board of directors">board of directors</a>, <a href="/wiki/Commissioner" title="Commissioner">commissioners</a>, <a href="/wiki/Board_of_supervisors" title="Board of supervisors">board of supervisors</a>, or the like. These boards may be appointed by public <a href="/wiki/Official" title="Official">officials</a>, appointed by private entities, popularly elected, or elected by benefited citizens (typically, <a href="/wiki/Property" title="Property">property</a> owners). Sometimes, one or more public officials will serve as an <a href="/wiki/Ex_officio_member" title="Ex officio member">ex officio member</a> on the board. </p><p>The board of a special district serves primarily as a managing board and often appoints a <a href="/wiki/Chief_executive" class="mw-redirect" title="Chief executive">chief executive</a> for day-to-day operations and decision making and policy implementation. In the <a href="/wiki/New_England" title="New England">New England</a> states, special districts are often run in the same <a href="/wiki/Town_meeting" title="Town meeting">town meeting</a> fashion as other local governments. Most districts have employees,<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> but some districts exist solely to raise funds by issuing <a href="/wiki/Bond_(finance)" title="Bond (finance)">bonds</a> and/or by providing <a href="/wiki/Tax_increment_financing" title="Tax increment financing">tax increment financing</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Functions">Functions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=4" title="Edit section: Functions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts perform many functions including <a href="/wiki/Airport" title="Airport">airports</a>, <a href="/wiki/Port" title="Port">ports</a>, <a href="/wiki/Highway" title="Highway">highways</a>, <a href="/wiki/Mass_transit" class="mw-redirect" title="Mass transit">mass transit</a>, <a href="/wiki/Parking_facilities" class="mw-redirect" title="Parking facilities">parking facilities</a>, <a href="/wiki/Fire_protection" title="Fire protection">fire protection</a>, <a href="/wiki/Libraries" class="mw-redirect" title="Libraries">libraries</a>, <a href="/wiki/Park" title="Park">parks</a>, <a href="/wiki/Cemeteries" class="mw-redirect" title="Cemeteries">cemeteries</a>, <a href="/wiki/Hospital" title="Hospital">hospitals</a>, <a href="/wiki/Irrigation" title="Irrigation">irrigation</a>, <a href="/wiki/Conservation_(ethic)" class="mw-redirect" title="Conservation (ethic)">conservation</a>, <a href="/wiki/Sewerage" title="Sewerage">sewerage</a>, <a href="/wiki/Wastewater_treatment" title="Wastewater treatment">wastewater treatment</a>, <a href="/wiki/Solid_waste" class="mw-redirect" title="Solid waste">solid waste</a>, <a href="/wiki/Optical_fiber" title="Optical fiber">fiber optic systems</a>, <a href="/wiki/Stadium" title="Stadium">stadiums</a>, <a href="/wiki/Water_supply" title="Water supply">water supply</a>, <a href="/wiki/Electric_power" title="Electric power">electric power</a>, and <a href="/wiki/Natural_gas_utility" class="mw-redirect" title="Natural gas utility">natural gas utility</a>.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Legal_basis">Legal basis</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=5" title="Edit section: Legal basis"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts are authorized by state law and must have <a href="/wiki/Public" title="Public">public</a> foundation, <a href="/wiki/Civil_office" class="mw-redirect" title="Civil office">civil office</a>, and public <a href="/wiki/Accountability" title="Accountability">accountability</a>. </p> <div class="mw-heading mw-heading3"><h3 id="State_law">State law</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=6" title="Edit section: State law"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts in the United States are founded by some level of <a href="/wiki/Government" title="Government">government</a> in accordance with state law <sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> (either constitutional amendment, general law, or special acts)<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> and exist in all states. Special districts are legally separate entities with at least some corporate powers.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Districts are created by legislative action, court action, or public <a href="/wiki/Referendum" title="Referendum">referendum</a>. The procedures for creating a special district may include procedures such as <a href="/wiki/Petition" title="Petition">petitions</a>, hearings, voter or landowner approval, or government approval. Tribal governments may create special districts pursuant to state law and may serve on the boards of special districts. </p> <div class="mw-heading mw-heading3"><h3 id="Public_foundation">Public foundation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=7" title="Edit section: Public foundation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts, like all public entities, have <a href="/wiki/Public" title="Public">public</a> foundation.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Landmark_case" class="mw-redirect" title="Landmark case">landmark case</a> of the <a href="/wiki/U.S._Supreme_Court" class="mw-redirect" title="U.S. Supreme Court">U.S. Supreme Court</a> addressing public versus private charters was <i><a href="/wiki/Dartmouth_College_v._Woodward" title="Dartmouth College v. Woodward">Dartmouth College v. Woodward</a></i> in 1819.<sup id="cite_ref-Newmyer,_R._K_2001,_pp._244-253_14-0" class="reference"><a href="#cite_note-Newmyer,_R._K_2001,_pp._244-253-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> Dartmouth established the fundamental differences between public and private organizations. Critically, a government must be founded by all of the people of a governmental area or by their governmental representatives.<sup id="cite_ref-Newmyer,_R._K_2001,_pp._244-253_14-1" class="reference"><a href="#cite_note-Newmyer,_R._K_2001,_pp._244-253-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Allen_v._McKean_1833_15-0" class="reference"><a href="#cite_note-Allen_v._McKean_1833-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Currie,_D._P._1982_18-0" class="reference"><a href="#cite_note-Currie,_D._P._1982-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Civil_office">Civil office</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=8" title="Edit section: Civil office"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts possess some form of <a href="/wiki/Civil_office" class="mw-redirect" title="Civil office">civil office</a>, that is, the board has received a delegation of <a href="/wiki/Sovereignty" title="Sovereignty">sovereign</a> power from the state.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> Some boards may be appointed by only landowners.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> Private entities may appoint some or all of the members of a special district;<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> however, there must be evidence of civil office. In addition to special districts with privately appointed boards, a special district may have a privately founded board;<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> however, such a board could not be given the power to set a tax. </p> <div class="mw-heading mw-heading3"><h3 id="Accountability">Accountability</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=9" title="Edit section: Accountability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There is a citizen-government <a href="/wiki/Public_finance" title="Public finance">fiscal</a> <a href="/wiki/Accountability" title="Accountability">accountability</a> relationship.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> To maintain accountability for special districts, states must maintain ultimate control (the power to repeal the authorizing law at any time).<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> Due to public foundation and, thus, ultimate control, the state can freely delegate sovereign power (such as the power to tax) to special districts and can allow them to act autonomously with little supervision. </p> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=10" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There is little information available on the earliest special districts in the United States. It is known that park districts existed in the 18th century. <a href="/wiki/Toll_road" title="Toll road">Toll road</a> and <a href="/wiki/Canal" title="Canal">canal</a> corporations existed in the 19th century.<sup id="cite_ref-Intergovernmental_Relations_1964_35-0" class="reference"><a href="#cite_note-Intergovernmental_Relations_1964-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> The first general statute authorizing <a href="/wiki/Irrigation_district" class="mw-redirect" title="Irrigation district">irrigation districts</a> was adopted by California in 1887.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> The U.S. Census Bureau began identifying and collecting data on special districts in 1942.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="English_custom">English custom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=11" title="Edit section: English custom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Special districts in the United States follow the English custom. The earliest known general law in England authorizing special purpose authorities was the Statute of Sewers of 1532.<sup id="cite_ref-Webb,_S._1922_p._61_38-0" class="reference"><a href="#cite_note-Webb,_S._1922_p._61-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> Single purpose authorities created by individual <a href="/wiki/Charter" title="Charter">charters</a> also existed at the time.<sup id="cite_ref-Webb,_S._1922_p._61_38-1" class="reference"><a href="#cite_note-Webb,_S._1922_p._61-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> However, the early authorities were temporary and unconnected to local government structure.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> The first laws authorizing permanent authorities connected to local governments were the Incorporated Guardians of the Poor, which were created by special acts in the 17th century.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Turnpike_trust" title="Turnpike trust">Turnpike trusts</a> were an early and popular special purpose authority in England.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Internal_drainage_board" title="Internal drainage board">Internal drainage boards</a> are current examples in parts of England and Wales. </p> <div class="mw-heading mw-heading2"><h2 id="Trends">Trends</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=12" title="Edit section: Trends"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The state of <a href="/wiki/Illinois" title="Illinois">Illinois</a> leads the nation in the number of special districts with <a href="/wiki/California" title="California">California</a> close behind.<sup id="cite_ref-ReferenceA_42-0" class="reference"><a href="#cite_note-ReferenceA-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> State counts of their special districts may differ from the federal count because the states may have different definitions of a special district than the U.S. Census Bureau.<sup id="cite_ref-Intergovernmental_Relations_1964_35-1" class="reference"><a href="#cite_note-Intergovernmental_Relations_1964-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=13" title="Edit section: Examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Example_farm plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/40px-Ambox_important.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/60px-Ambox_important.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/80px-Ambox_important.svg.png 2x" data-file-width="40" data-file-height="40" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>may contain <a href="/wiki/Wikipedia:Manual_of_Style/Lists#List_size" title="Wikipedia:Manual of Style/Lists">excessive</a> or <a href="/wiki/Wikipedia:Neutral_point_of_view#Due_and_undue_weight" title="Wikipedia:Neutral point of view">irrelevant</a> examples</b>.<span class="hide-when-compact"> Please help <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Special_district_(United_States)&action=edit">improve the article</a> by adding descriptive text and removing <a href="/wiki/Wikipedia:Example_cruft" title="Wikipedia:Example cruft">less pertinent examples</a>.</span> <span class="date-container"><i>(<span class="date">September 2021</span>)</i></span></div></td></tr></tbody></table> <p>All of the following examples have been found by the U.S. Census Bureau to be special districts.<sup id="cite_ref-ReferenceA_42-1" class="reference"><a href="#cite_note-ReferenceA-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> See the Census of Governments Government Organization publications at a depository library or visit <a rel="nofollow" class="external free" href="https://www.census.gov">https://www.census.gov</a> and select Governments Division. </p> <ul><li>Alabama: <a href="/w/index.php?title=Alabama_Municipal_Electric_Authority&action=edit&redlink=1" class="new" title="Alabama Municipal Electric Authority (page does not exist)">Alabama Municipal Electric Authority</a></li> <li><a href="/wiki/Administrative_divisions_of_Alaska" title="Administrative divisions of Alaska">Alaska</a>: regional electrical authorities <a href="/wiki/Water_district" title="Water district">Water district</a>(general law)</li> <li>Arizona: <a href="/wiki/Valley_Metro" title="Valley Metro">Valley Metro Regional Public Transportation Authority</a></li> <li>Arkansas: fire ant abatement districts (general law)</li> <li><a href="/wiki/Local_government_in_California#Special_districts" title="Local government in California">California</a>: <a href="/wiki/Golden_Gate_Bridge,_Highway_and_Transportation_District" title="Golden Gate Bridge, Highway and Transportation District">Golden Gate Bridge, Highway and Transportation District</a></li> <li><a href="/wiki/Special_districts_of_Colorado" class="mw-redirect" title="Special districts of Colorado">Colorado</a>: <a href="/wiki/Regional_Transportation_District" title="Regional Transportation District">Regional Transportation District</a>, <a href="/w/index.php?title=Salida_Hospital_District&action=edit&redlink=1" class="new" title="Salida Hospital District (page does not exist)">Salida Hospital District</a></li> <li><a href="/wiki/Local_government_in_Connecticut#Special_tax_and_service_districts" title="Local government in Connecticut">Connecticut</a>: Pomperaug Valley Water Authority (special act)</li> <li>Delaware: tax ditches (general law)</li> <li><a href="/wiki/Administrative_divisions_of_Florida#Special_districts" title="Administrative divisions of Florida">Florida</a>: <a href="/wiki/Central_Florida_Tourism_Oversight_District" title="Central Florida Tourism Oversight District">Central Florida Tourism Oversight District</a></li> <li>Georgia: <a href="/wiki/BeltLine" class="mw-redirect" title="BeltLine">Atlanta BeltLine</a> Special Services District</li> <li>Hawaiʻi: Central Maui Soil & Water Conservation District</li> <li>Idaho: auditorium districts (general law)</li> <li><a href="/wiki/Special_districts_in_Illinois" title="Special districts in Illinois">Illinois</a>: <a href="/wiki/Cook_Memorial_Public_Library_District" title="Cook Memorial Public Library District">Cook Memorial Public Library District</a></li> <li>Indiana: <a href="/wiki/Northern_Indiana_Commuter_Transportation_District" class="mw-redirect" title="Northern Indiana Commuter Transportation District">Northwest Indiana Commuter Transportation District</a></li> <li>Iowa: library districts (joint or regional) (general law)</li> <li>Kansas: industrial districts (general law)</li> <li>Kentucky: <a href="/wiki/Highview_Fire_Protection_District" class="mw-redirect" title="Highview Fire Protection District">Highview Fire Protection District</a></li> <li>Louisiana: West Jefferson Levee District</li> <li>Maine: cemetery districts (special acts)</li> <li>Maryland: water and sewer authorities (general law)</li> <li>Massachusetts: <a href="/wiki/Holyoke_Water_Works" title="Holyoke Water Works">Holyoke Water Works</a></li> <li>Michigan: <a href="/wiki/Huron%E2%80%93Clinton_Metroparks" title="Huron–Clinton Metroparks">Huron–Clinton Metroparks</a></li> <li>Minnesota: <a href="/wiki/Minnehaha_Creek_Watershed_District" title="Minnehaha Creek Watershed District">Minnehaha Creek Watershed District</a></li> <li>Mississippi: lighting districts (special acts)</li> <li>Missouri: Jackson County Sports Complex Authority (special act)</li> <li>Montana: county rail authorities (general law)</li> <li>Nebraska: <a href="/wiki/Omaha_Public_Power_District" title="Omaha Public Power District">Omaha Public Power District</a></li> <li>Nevada: <a href="/wiki/Las_Vegas%E2%80%93Clark_County_Library_District" title="Las Vegas–Clark County Library District">Las Vegas–Clark County Library District</a></li> <li>New Hampshire: housing authorities (general law)</li> <li>New Jersey: <a href="/wiki/New_Jersey_Turnpike_Authority" title="New Jersey Turnpike Authority">New Jersey Turnpike Authority</a></li> <li>New Mexico: <a href="/wiki/Middle_Rio_Grande_Conservancy_District" title="Middle Rio Grande Conservancy District">Middle Rio Grande Conservancy District</a></li> <li><a href="/wiki/Special_districts_in_New_York_(state)" class="mw-redirect" title="Special districts in New York (state)">New York</a>: <a href="/wiki/Port_Washington_Parking_District" title="Port Washington Parking District">Port Washington Parking District</a></li> <li>North Carolina: Research Triangle Regional Public Transit Authority (special act)</li> <li>North Dakota: <a href="/wiki/Minot_Park_District" title="Minot Park District">Minot Park District</a></li> <li><a href="/wiki/Administrative_divisions_of_Ohio#Special_districts" title="Administrative divisions of Ohio">Ohio</a>: <a href="/wiki/Northeast_Ohio_Regional_Sewer_District" title="Northeast Ohio Regional Sewer District">Northeast Ohio Regional Sewer District</a></li> <li>Oklahoma: public library systems (general law)</li> <li>Oregon: <a href="/wiki/Tualatin_Hills_Park_%26_Recreation_District" title="Tualatin Hills Park & Recreation District">Tualatin Hills Park & Recreation District</a></li> <li><a href="/wiki/Local_government_in_Pennsylvania" title="Local government in Pennsylvania">Pennsylvania</a>: <a href="/wiki/Philadelphia_Regional_Port_Authority" class="mw-redirect" title="Philadelphia Regional Port Authority">Philadelphia Regional Port Authority</a></li> <li><a href="/wiki/Administrative_divisions_of_Rhode_Island#Special_districts_and_agencies" title="Administrative divisions of Rhode Island">Rhode Island</a>: East Providence Special Development District Commission (special act)</li> <li>South Carolina: <a href="/wiki/St._John%27s_Fire_District" title="St. John's Fire District">St. John's Fire District</a></li> <li>South Dakota: television translator districts (general law)</li> <li>Tennessee: utility districts (general law)</li> <li><a href="/wiki/Administrative_divisions_of_Texas#Special_districts" title="Administrative divisions of Texas">Texas</a>: Palacios Seawall Commission (special act)</li> <li>Utah: <a href="/wiki/Jordan_Valley_Water_Conservancy_District" title="Jordan Valley Water Conservancy District">Jordan Valley Water Conservancy District</a></li> <li>Vermont: Vermont Public Power Supply Authority (special act)</li> <li><a href="/wiki/Administrative_divisions_of_Virginia#Special_districts,_agencies" title="Administrative divisions of Virginia">Virginia</a>: Buchanan County Tourist Train Development Authority (special act)</li> <li>Washington: Independent <a href="/wiki/Health_districts_in_Washington_(state)" class="mw-redirect" title="Health districts in Washington (state)">health districts</a></li> <li>West Virginia: Hatfield-McCoy Regional Recreation Authority</li> <li><a href="/wiki/Administrative_divisions_of_Wisconsin#Special_purpose_units_of_government" title="Administrative divisions of Wisconsin">Wisconsin</a>: <a href="/wiki/Milwaukee_Metropolitan_Sewerage_District" title="Milwaukee Metropolitan Sewerage District">Milwaukee Metropolitan Sewerage District</a></li> <li>Wyoming: <a href="/wiki/Baggs,_Wyoming" title="Baggs, Wyoming">Baggs</a> Solid Waste Disposal District</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=14" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/District" title="District">District</a></li> <li><a href="/wiki/Joint_powers_authority" title="Joint powers authority">Joint powers authority</a></li> <li><a href="/wiki/Local_government_in_the_United_States" title="Local government in the United States">Local government in the United States</a></li> <li><a href="/wiki/Public-benefit_nonprofit_corporation" title="Public-benefit nonprofit corporation">Public-benefit nonprofit corporation</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=15" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-Census2002-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Census2002_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Census2002_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite 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English local government: Statutory authorities for special purposes. p. 300.</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text">Webb, S.(1922). English local government: Statutory authorities for special purposes. p. 299.</span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text">Webb, S.(1922). English local government: Statutory authorities for special purposes.</span> </li> <li id="cite_note-ReferenceA-42"><span class="mw-cite-backlink">^ <a href="#cite_ref-ReferenceA_42-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ReferenceA_42-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">U.S. Census Bureau 2012 Census of Governments Governments Organization</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=16" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Friedman, L. M. A history of American law. (3rd). Simon & Schuster: New York. 2005.</li> <li>Krane, D., Rigos, P. N., and Hill, M. B. Home rule in America: A fifty-state handbook. CQ Press. 2001.</li> <li>Mergent's Municipal and Government Manual</li> <li>Zimmerman, J. F. The New England town meeting. Greenwood Publishing Group. 1997.</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Special_district_(United_States)&action=edit&section=17" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.waterplan.water.ca.gov/docs/cwpu2005/vol4/vol4-background-whatssospecialaboutspecialdistricts.pdf">A Citizen's Guide to Special Districts in California</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110704180433/http://www.waterplan.water.ca.gov/docs/cwpu2005/vol4/vol4-background-whatssospecialaboutspecialdistricts.pdf">Archived</a> 2011-07-04 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></li> <li><a rel="nofollow" class="external text" href="http://www.csda.net/">California Special Districts Association</a></li> <li><a rel="nofollow" class="external text" href="https://www.sdao.com">Special Districts Association of Oregon</a></li> <li><a rel="nofollow" class="external text" href="https://www.sdao.com/s4/resources/fact-sheets.aspx">Oregon Special Districts Fact Sheets</a></li> <li><a rel="nofollow" class="external text" href="https://www.census.gov">U.S. Census Bureau</a></li> <li><a rel="nofollow" class="external text" href="https://www.census.gov/prod/2003pubs/gc021x1.pdf">U.S. Census Bureau/Governments Organization/Volume 1</a></li> <li><a rel="nofollow" class="external text" href="http://www.gasb.org/">Government Accounting Standards Board</a></li> <li><a rel="nofollow" class="external text" href="https://wayback.archive-it.org/all/20100327053521/http://www.census.gov/govs/www/06classificationmanual/06_gfe_classmanual_toc.html">2006 Government Finance and Employment Classification Manual, U.S. Census Bureau</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100211112521/http://harvester.census.gov/gid/gid_07/options.html">2007 Governments Integrated Directory, U.S. Census Bureau</a></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/taxexemptbond/index.html">IRS tax-exempt bond information</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120825092541/http://www.irs.gov/taxexemptbond/index.html">Archived</a> 2012-08-25 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></li> <li><a rel="nofollow" class="external text" href="http://www.mrsc.org/subjects/governance/spd/spdmain.aspx">Municipal Research and Services Center of Washington</a></li> <li><a rel="nofollow" class="external text" href="http://www.floridajobs.org/specialdistricts">Florida Department of Economic Opportunity, Special District Accountability Program</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090531043315/http://www.cviog.uga.edu/slgr/">State and Local Government Review - current and past issues</a></li> <li><a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/2013-10-28/reagan-revolution-misses-tax-fiefdoms-flourishing-in-u-s-.html">Bloomberg News</a></li> <li><a rel="nofollow" class="external text" href="https://www.youtube.com/watch?v=3saU5racsGE">Last Week Tonight with John Oliver: Special Districts (HBO)</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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