What is a Special District 

A Special District is an independent form of local government that is created, funded and overseen by its community residents to provide services and infrastructure.  They are formed whenever a community decides that a particular service is needed and wants it to be maintained via local controls.

Special Districts are governed by a Board of Directors that are elected by the community or appointed by one or more other locally elected governing bodies.  Special Districts are funded in different ways, most often by receiving a combination of enterprise (water, sewer, etc. fees) and non-enterprise (property and parcel taxes) revenues