Special Purpose Districts are defined as political subdivisions of the state and come into existence, acquire legal rights and duties, and are dissolved in accordance with statutory procedures. Enabling legislation sets forth the purpose of the district, procedures for formation, powers, functions and duties, composition of the governing body, methods of finance, and other provisions. The districts are usually quasi-municipal corporations though some are statutorily defined as municipal corporations. The are often designated in the statutes as a public body corporate and a taxing authority.

Special District Types, Enabling Legislation, & Governance