ABSTRACT
Special districts are limited-purpose local governments that go by a variety of names: Though usually called districts or authorities, they are also known as boards, trusts, projects, areas, commissions, corporations, groups, centers, etc., ad infinitum. Eighty-six percent perform a single activity, while multifunction districts are usually involved in two related activities such as sewer and water services. Largely hidden from public scrutiny, special districts perform many different governmental functions, including some that are usually considered to be within the scope of the private sector. They are often used as a tool for private economic development. In other instances, districts are used to fill in the service gaps left by the state and general-purpose local governments. Given that it is the most numerous type of local government and the limited scope of activity, districts bear heavy responsibly for the amorphous and atomistic character of local government in the United States. Moreover, the federal system is also plagued by the existence of tens of thousands of legally established semi-independent and dependent special districts that do not fully meet the Census standards to qualify as independent entities—they are labeled, shadow districts. Many independent and shadow districts have been captured or created to secure tax benefits and/or the powers of government for the benefit of private corporations.
