special-purpose district
There are two types of special-purpose districts in the United States: school districts and special districts. This is a type of district differing from general-purpose districts like municipalities, counties, etc., in that they only serve one or a few special purposes and do not provide a broad array of services. They are common in the United States of America, where more than 35,000 districts play an important role in providing government services in every U.S. state. The U.S. Census Bureau keeps counts and data on these districts.
Special-purpose districts provide specialized services only to those persons who live within them. Special districts possess fiscal and administrative autonomy. They often are empowered to tax residents of the district, usually by a property tax but sometimes an excise or sales tax, for the services that they provide. They often cross the lines of towns, villages, and hamlets but less frequently cross city or county lines. Increasingly, however, regional special districts are being created that may serve a large portion of a state or portions of more than one state.
Districts are created by legislative action, court action, or public referendum and are governed by a board of directors, commissioners, supervisors, or the like. The board serves as a district board of directors and may be appointed by public officials, appointed by private entities, popularly elected, or elected by benefited citizens (typically property owners). Sometimes, one or more public officials will serve ex officio on the board. Also, the board of a private entity may serve as the board of a special district (however, such a board could not be given the power to set a tax). The board serves primarily as a legislative board and appoints a chief executive for day to day operations and decision making and policy implementation. Most districts have employees, but some districts exist solely to raise funds by issuing bonds and/or by providing tax increment financing.
Districts typically have some corporate powers. They must be able to set their own budget without line item modification by another government. The authorizing legislation may give them the power to tax, issue bonds, or set fees; and/or the authorizing legislation may establish revenues via taxes or fees on behalf of the district; and/or the authorizing legislation may require contributions by participating local governments.
Special districts are sometimes created to provide fire protection, sewer service, transit service or to manage water resources, among many other possible functions. In many states in the USA, school districts operate the public schools (as opposed to dependent school systems, which are dependent on the state or a local government for administrative and/or fiscal direction). All special-purpose districts are founded by some level of government in accordance with state law and exist in all states.
Types
 Beach district
Community college district
Community service district
Conservation district
Electricity district
Emergency services district (emergency medical, firefighting)
Fire protection district
Highway district (historic UK) or Road commission (Michigan)
Hospital district
Mosquito abatement district
Library district
Open space district
Parks and recreation district
Poor law union
Port authority
Public utility district
Reclamation district
Sanitary district (historic UK)
School district
Transit district
Vector control district
Water district
Examples
East Bay Municipal Utility District, California
Fayette County Conservation District, Lexington, Kentucky
Los Angeles Community College District, California
Metro, Portland metropolitan area, Oregon
Metropolitan School District of Perry Township, Indianapolis, Indiana
Metropolitan Board of Works, London, England
Metropolitan Water District of Southern California
Metropolitan Water Reclamation District of Greater Chicago
Miami Valley Regional Transit Authority, Dayton, Ohio
Midpeninsula Regional Open Space District, California
Nebraska Public Power District
Orange County Water District, California
Port Authority of New York and New Jersey, New York City
Reedy Creek Improvement District, which includes the Walt Disney World Resort in Florida
York Rural Sanitary District, Yorkshire, England
Washington Metropolitan Area Transit Authority, Washington, D.C.
See also
authority
business improvement district
interstate compact
Municipal Authority (Pennsylvania)
municipality
off-budget enterprise
political science
quasi-autonomous non-government organisation
residential community association
References
California Special Districts Association
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