Special District

Single-Function versus Multifunction Districts

Most special districts perform one service or function. The following are single-function special districts listed by the U.S. Census Bureau: school building authorities, libraries, hospitals, health, highways, air transportation, fire protection, drainage/flood control, irrigation, sewerage, solid waste management, water supply, cemeteries, and mosquito abatement. Multifunction districts are: parks and recreation, housing and community development, industrial development and mortgage credit, natural resources and water supply, and sewerage and water supply. Not commonly found, but nevertheless extant, are single- and multifunction special districts, such as bridge authorities and, again in California, community service districts, which can offer up to sixteen different services.

Enterprise versus Nonenterprise Districts

Special districts possess many of the same governing powers as cities and counties. They can enter into contracts, employ workers, and acquire real property through purchase or eminent domain. They can also issue debt, impose taxes, levy assessments, and charge fees for their services. Special districts, like other [Page 917]governments, can sue and be sued. They can also adopt a seal and alter it at will.

Because of the nature of some services and products provided, it is difficult to finance the work of certain special districts by taxing all recipients. For example, gas, water, and electricity utilities usually charge customers by quantity consumed. Services commonly provided by nonenterprise districts include fire protection, libraries, and police protection. Sometimes nonenterprise districts charge use or service fees, which are minor sources of revenue, such as from rental of facilities and swimming pool admission charges. However, nonenterprise districts basically rely on property taxation or other taxes, such as sales tax.

Independent versus Dependent Districts

Independent districts have their own separate boards of directors elected by the district's voters for fixed terms. Governing boards vary in membership with the size and nature of the district. One extreme example is the Metropolitan Water District of Southern California, which has thirty-seven board members. The number of members in this case is a reflection of public jurisdictions and other interests serviced by the district.

Dependent districts are governed by the elected bodies of general-purpose governments. Larger independent districts usually have a professional manager similar to a city manager to assist board members. Small dependent districts in large cities or counties, such as street or lighting maintenance or mosquito abatement districts, are often clustered together for administrative purposes in public works or engineering departments.

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