<P> Special districts ( also known as special service districts , special district governments , limited purpose entities , or special - purpose districts in the United States ) are independent , special - purpose governmental units that exist separately from local governments such as county , municipal , and township governments , with substantial administrative and fiscal independence . They are formed to perform a single function or a set of related functions . The term special district governments as defined by the U.S. Census Bureau excludes school districts . In 2007 , the U.S. had more than 39,000 special district governments . </P>
<P> Special districts ( also known as special service districts , special district governments , limited purpose entities , or special - purpose districts in the United States ) are independent , special - purpose governmental units that exist separately from local governments such as county , municipal , and township governments , with substantial administrative and fiscal independence . They are formed to perform a single function or a set of related functions . The term special district governments as defined by the U.S. Census Bureau excludes school districts . In 2007 , the U.S. had more than 39,000 special district governments . </P>
local governments that provide a single service or a closely related set of services are
local governments that provide a single service or a closely related set of services are
Special districts
Special districts