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Special district (United States)

January 26, 2023

Special districts (also known as special service districts, special district governments, limited purpose entities, or special-purpose districts[failed verification]) 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.[1] The term special district governments as defined by the U.S. Census Bureau excludes school districts.[1] In 2017, the U.S. had more than 51,296 special district governments.[2]

Census definition

The United States Census counts government units across all States. This includes "special districts." To count the special districts the Census must define the special districts so as to address all such governmental entities across the broad spectrum of 50 states' definitions and interpretations. The Census's full definition is:

Special district governments are independent, special purpose governmental units, other than school district governments, that exist as separate entities with substantial administrative and fiscal independence from general purpose local governments. As defined for Census Bureau statistics on governments, the term ‘‘special district governments’’ excludes school district governments as they are defined as a separate governmental type.

Special district governments provide specific services that are not being supplied by existing general purpose governments. Most perform a single function, but in some instances, their enabling legislation allows them to provide several, usually related, types of services. The services provided by these districts range from such basic social needs as hospitals and fire protection, to the less conspicuous tasks of mosquito abatement and upkeep of cemeteries.

The Census Bureau classification of special district governments covers a wide variety of entities, most of which are officially called districts or authorities. Not all public agencies so termed, however, represent separate governments. Many entities that carry the designation ‘‘district’’ or ‘‘authority’’ are, by law, so closely related to county, municipal, town or township, or state governments that they are classified as subordinate agencies of those governments in Census Bureau statistics on governments, and are not counted as separate special district governments.

In order to be classified as a special district government, rather than as a subordinate agency, an entity must possess three attributes—existence as an organized entity, governmental character, and substantial autonomy. Each state description also lists various statutory authorities, commissions, corporations, and other forms of organizations that have certain governmental characteristics, but are subject by law to administrative or fiscal control by the state or by independent local governments; therefore, they are classified as subordinate agencies of those governments.[3]

Characteristics

Special districts serve limited areas and have governing boards that accomplish legislatively assigned functions using public funds.[4]

Governing body

Each district is governed by a board of directors, commissioners, board of supervisors, or the like. These boards may be appointed by public officials, appointed by private entities, popularly elected, or elected by benefited citizens (typically, property owners). Sometimes, one or more public officials will serve as an ex officio member on the board.

The board of a special district serves primarily as a managing board and often appoints a chief executive for day-to-day operations and decision making and policy implementation. In the New England states, special districts are often run in the same town meeting fashion as other local governments. Most districts have employees,[5] but some districts exist solely to raise funds by issuing bonds and/or by providing tax increment financing.

Functions

Special districts perform many functions including airports, ports, highways, mass transit, parking facilities, fire protection, libraries, parks, cemeteries, hospitals, irrigation, conservation, sewerage, wastewater treatment, solid waste, fiber optic systems, stadiums, water supply, electric power, and natural gas utility.[6][7]

Legal basis

Special districts are authorized by state law and must have public foundation, civil office, and public accountability.

State law

Special districts in the United States are founded by some level of government in accordance with state law [8] (either constitutional amendment, general law, or special acts)[9] and exist in all states. Special districts are legally separate entities with at least some corporate powers.[10] Districts are created by legislative action, court action, or public referendum. The procedures for creating a special district may include procedures such as petitions, hearings, voter or landowner approval, or government approval. Tribal governments may create special districts pursuant to state law and may serve on the boards of special districts.

Public foundation

Special districts, like all public entities, have public foundation.[11][12][13] The landmark case of the U.S. Supreme Court addressing public versus private charters was Dartmouth College v. Woodward in 1819.[14] Dartmouth established the fundamental differences between public and private organizations. Critically, a government must be founded by all of the people of a governmental area or by their governmental representatives.[14][15][16][17][18][19][20]

Civil office

Special districts possess some form of civil office, that is, the board has received a delegation of sovereign power from the state.[21] Some boards may be appointed by only landowners.[22][23] Private entities may appoint some or all of the members of a special district;[24][25][26] however, there must be evidence of civil office. In addition to special districts with privately appointed boards, a special district may have a privately founded board;[27] however, such a board could not be given the power to set a tax.

Accountability

There is a citizen-government fiscal accountability relationship.[28] To maintain accountability for special districts, states must maintain ultimate control (the power to repeal the authorizing law at any time).[29][30][31][32][33][34] Due to public foundation and, thus, ultimate control, the state can freely delegate sovereign power (such as the power to tax) to special districts and can allow them to act autonomously with little supervision.

History

There is little information available on the earliest special districts in the United States. It is known that park districts existed in the 18th century. Toll road and canal corporations existed in the 19th century.[35] The first general statute authorizing irrigation districts was adopted by California in 1887.[36] The U.S. Census Bureau began identifying and collecting data on special districts in 1942.[37]

English custom

Special districts in the United States follow the English custom. The earliest known general law in England authorizing special purpose authorities was the Statute of Sewers of 1532.[38] Single purpose authorities created by individual charters also existed at the time.[38] However, the early authorities were temporary and unconnected to local government structure.[39] The first laws authorizing permanent authorities connected to local governments were the Incorporated Guardians of the Poor, which were created by special acts in the 17th century.[40] Turnpike trusts were an early and popular special purpose authority in England.[41] Internal drainage boards are current examples in parts of England and Wales.

Trends

The state of Illinois leads the nation in the number of special districts with California close behind.[42] State counts of their special districts may differ from the federal count because the states may have different definitions of a special district than the U.S. Census Bureau.[35]

Examples

All of the following examples have been found by the U.S. Census Bureau to be special districts.[42] See the Census of Governments Government Organization publications at a depository library or visit https://www.census.gov and select Governments Division.

  • Alabama: Alabama Municipal Electric Authority (special act)
  • Alaska: regional electrical authorities (general law)
  • Arizona: drainage districts (general law)
  • Arkansas: fire ant abatement districts (general law)
  • California
  • Colorado: more than 4,000 special districts
  • Connecticut: Pomperaug Valley Water Authority (special act)
  • Delaware: tax ditches (general law)
  • Florida: many
  • Georgia: airport authorities (special acts)
  • Hawaii: Office of Hawaiian Affairs (constitutional amendment)
  • Idaho: auditorium districts (general law)
  • Illinois
  • Indiana: Northwest Indiana Regional Development Authority (special act)
  • Iowa: library districts (joint or regional) (general law)
  • Kansas: industrial districts (general law)
  • Kentucky: Louisville-Jefferson County Air Pollution Control District (general law with special application)
  • Louisiana: levee districts (general law), Abbeville Film and Visitors Commission District (special act)
  • Maine: cemetery districts (special acts)
  • Maryland: water and sewer authorities (general law)
  • Massachusetts: Goose Pond Maintenance District (special act)
  • Michigan: recreation authorities (general law)
  • Minnesota: Metropolitan Mosquito Control District (special act)
  • Mississippi: lighting districts (special acts)
  • Missouri: Jackson County Sports Complex Authority (special act)
  • Montana: county rail authorities (general law)
  • Nebraska: Omaha Metropolitan Utilities District (general law with special application)
  • New Hampshire: housing authorities (general law)
  • New Jersey: Port Authority of New York and New Jersey and New Jersey Turnpike Authority - 1948 law (joint or regional) (general law)
  • New Mexico: cotton boll weevil control districts (general law)
  • New York: Hyde Park Fire and Water District (special act)
  • North Carolina: Research Triangle Regional Public Transit Authority (special act)
  • North Dakota: vector control districts (general law)
  • Ohio
  • Oklahoma: public library systems (general law)
  • Oregon: geothermal heating districts, port authorities -1909 (general law), 34 types in total[43]
  • Pennsylvania: Philadelphia Regional Port Authority (special act)
  • Rhode Island: East Providence Special Development District Commission (special act)
  • South Carolina: Myrtle Beach Air Base Redevelopment Authority (executive order)
  • South Dakota: television translator districts (general law)
  • Tennessee: utility districts (general law)
  • Texas: Palacios Seawall Commission (special act)
  • Utah: irrigation districts (general law)
  • Vermont: Vermont Public Power Supply Authority (special act)
  • Virginia: Buchanan County Tourist Train Development Authority (special act)
  • Washington: hydroelectric resources authorities (general law)
  • West Virginia: Hatfield-McCoy Regional Recreation Authority (special act)
  • Wisconsin: local professional baseball park districts (general law)
  • Wyoming: resort districts (general law)

See also

References

  1. ^ a b U.S. Census Bureau (2002). 2002 Census of Governments, Vol 1, Number 1, Government Organization, GC02(1)-1 (PDF). Washington, DC: U.S. Government Printing Office. pp. vii–viii.
  2. ^ "Number of Local Governments by State". www.governing.com. 14 September 2012. Retrieved 2021-01-06.
  3. ^ "2007 United States Census - Individual State Descriptions - Census of Government" (PDF). p. 6. Retrieved 2017-06-22.
  4. ^ Mitzanry, K, & Manatt, A. (2002, February).What's so special about special districts? A citizen's guide to special districts in California. 3rd. ed. p. 2.
  5. ^ (PDF). Archived from the original (PDF) on 2017-07-22. Retrieved 2017-12-06.{{cite web}}: CS1 maint: archived copy as title (link)
  6. ^ (PDF). Archived from the original (PDF) on 2017-07-24. Retrieved 2017-12-06.{{cite web}}: CS1 maint: archived copy as title (link)
  7. ^ Burns, N. The formation of American local governments: Private values in public institutions. Oxford University Press, 1994, p. 14.
  8. ^ U.S. Advisory Commission on Intergovernmental Relations. (1993, March). State laws governing local government structure and administration. page 7.
  9. ^ Mitzanry, K, & Manatt, A. (2002, February) What's so special about special districts? A citizen's guide to special districts in California. 3rd. ed. p. 4.
  10. ^ U.S. Census Bureau (2002). 2002 Census of Governments, Vol 1, Number 1, Government Organization, GC02(1)-1 (PDF). Washington, DC: U.S. Government Printing Office. p. ix.
  11. ^ 15A Am Jur 2d Colleges and Universities § 2
  12. ^ 16B Am Jur 2d Constitutional Law § 723
  13. ^ 4B M.J. CORPORATIONS § 26
  14. ^ a b Newmyer, R. K. John Marshall and heroic age of the Supreme Court. Louisiana State University Press: Baton Rouge, 2001, pp. 244-253.
  15. ^ Allen v. McKean, 1 F. Cas. 489 (1833)
  16. ^ Louisville v. University of Louisville, 54 Ky. 642 (June 1855)
  17. ^ Ohio v. Neff, 52 Ohio St. 375, 40 N.E. 720 (1895)
  18. ^ Currie, D. P. (1982, Fall). The Constitution in the Supreme Court: State and Congressional powers, 1801-1835. University of Chicago Law Review. 49 U. Chi. L. Rev. 887.
  19. ^ Opinion No. 84-134, 1984 Okla. AG LEXIS 17
  20. ^ Opinion No. 1007, 1994 Minn. AG LEXIS 2
  21. ^ Commissioner v. Shamberg's Estate, 144 F.2d 998 (1945)
  22. ^ Mitzanry, K, & Manatt, A. (2002, February).What's so special about special districts? A citizen's guide to special districts in California. 3rd. ed. p. 7 (box).
  23. ^ Burns, N. The formation of American local governments: Private values in public institutions. Oxford University Press, 1994, p. 12.
  24. ^ Scholle v. Maryland 90 Md. 729, 46 A. 736 (1900)
  25. ^ Marks v. Frantz, 179 Ky. 638 (1956)
  26. ^ Palm Beach County Health Care District v. Everglades Memorial Hospital 658 So. 2d 577 (Fla. 1995)
  27. ^ Sharpless v. Mayor 21 Pa. 147 (1853)
  28. ^ Mead, D. M. (Winter 2002). The role of GASB 34 in the citizen-government accountability relationship. State and Local Government Review. Vol 34, No. 1 51-63.
  29. ^ Hess V. Port Authority Trans-Hudson Corporation, 513 U.S. 30, 115 S. Ct. 394, 130 L. Ed. 2d 245 (1994)
  30. ^ Meriwether v. Garrett, 102 U.S. 472, 26 L. Ed. 197 (1880)
  31. ^ Palm Beach County Health Care District v. Everglades Memorial Hospital, 658 So. 2d 577 (Fla. 1995)
  32. ^ Hess v. Port Authority Trans-Hudson Corporation, 513 U.S. 30,115 S. Ct. 394, 130 L. Ed. 2d 245 (1994)
  33. ^ Vogt v. Orleans Levee District, 294 F.3d 684 (5th Cir. 2002)
  34. ^ Reynolds v. Sims, 377 U.S. 533, 84 S. Ct. 136, 12 L. Ed. 2d 506 (1964)
  35. ^ a b Advisory Commission on Intergovernmental Relations. (1964, May). The problem special districts in American government. Washington, DC UNT Digital Library
  36. ^ Bollens, J. C. (1957). Special district government in the United States. University of California Press, pp. 142-144.
  37. ^ under construction
  38. ^ a b Webb, S.(1922). English local government: Statutory authorities for special purposes. p. 61.
  39. ^ Webb, S.(1922). English local government: Statutory authorities for special purposes. p. 300.
  40. ^ Webb, S.(1922). English local government: Statutory authorities for special purposes. p. 299.
  41. ^ Webb, S.(1922). English local government: Statutory authorities for special purposes.
  42. ^ a b U.S. Census Bureau 2012 Census of Governments Governments Organization
  43. ^ "What is a Special District?" (PDF). Special Districts Association of Oregon. p. 1. Retrieved July 2, 2021.

Further reading

  • Friedman, L. M. A history of American law. (3rd). Simon & Schuster: New York. 2005.
  • Krane, D., Rigos, P. N., and Hill, M. B. Home rule in America: A fifty-state handbook. CQ Press. 2001.
  • Mergent's Municipal and Government Manual
  • Zimmerman, J. F. The New England town meeting. Greenwood Publishing Group. 1997.

External links

  • A Citizen's Guide to Special Districts in California 2011-07-04 at the Wayback Machine
  • California Special Districts Association
  • Special Districts Association of Oregon
  • Oregon Special Districts Fact Sheets
  • U.S. Census Bureau
  • U.S. Census Bureau/Governments Organization/Volume 1
  • Government Accounting Standards Board
  • 2006 Government Finance and Employment Classification Manual, U.S. Census Bureau
  • IRS tax-exempt bond information 2012-08-25 at the Wayback Machine
  • Municipal Research and Services Center of Washington
  • Florida Department of Economic Opportunity, Special District Accountability Program
  • Bloomberg News
  • Last Week Tonight with John Oliver: Special Districts (HBO)

January 26, 2023
special, district, united, states, special, districts, also, known, special, service, districts, special, district, governments, limited, purpose, entities, special, purpose, districts, failed, verification, independent, special, purpose, governmental, units, . Special districts also known as special service districts special district governments limited purpose entities or special purpose districts failed verification 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 1 The term special district governments as defined by the U S Census Bureau excludes school districts 1 In 2017 the U S had more than 51 296 special district governments 2 Contents 1 Census definition 2 Characteristics 2 1 Governing body 2 2 Functions 3 Legal basis 3 1 State law 3 2 Public foundation 3 3 Civil office 3 4 Accountability 4 History 4 1 English custom 5 Trends 6 Examples 7 See also 8 References 9 Further reading 10 External linksCensus definition EditThe United States Census counts government units across all States This includes special districts To count the special districts the Census must define the special districts so as to address all such governmental entities across the broad spectrum of 50 states definitions and interpretations The Census s full definition is Special district governments are independent special purpose governmental units other than school district governments that exist as separate entities with substantial administrative and fiscal independence from general purpose local governments As defined for Census Bureau statistics on governments the term special district governments excludes school district governments as they are defined as a separate governmental type Special district governments provide specific services that are not being supplied by existing general purpose governments Most perform a single function but in some instances their enabling legislation allows them to provide several usually related types of services The services provided by these districts range from such basic social needs as hospitals and fire protection to the less conspicuous tasks of mosquito abatement and upkeep of cemeteries The Census Bureau classification of special district governments covers a wide variety of entities most of which are officially called districts or authorities Not all public agencies so termed however represent separate governments Many entities that carry the designation district or authority are by law so closely related to county municipal town or township or state governments that they are classified as subordinate agencies of those governments in Census Bureau statistics on governments and are not counted as separate special district governments In order to be classified as a special district government rather than as a subordinate agency an entity must possess three attributes existence as an organized entity governmental character and substantial autonomy Each state description also lists various statutory authorities commissions corporations and other forms of organizations that have certain governmental characteristics but are subject by law to administrative or fiscal control by the state or by independent local governments therefore they are classified as subordinate agencies of those governments 3 Characteristics EditSpecial districts serve limited areas and have governing boards that accomplish legislatively assigned functions using public funds 4 Governing body Edit Each district is governed by a board of directors commissioners board of supervisors or the like These boards may be appointed by public officials appointed by private entities popularly elected or elected by benefited citizens typically property owners Sometimes one or more public officials will serve as an ex officio member on the board The board of a special district serves primarily as a managing board and often appoints a chief executive for day to day operations and decision making and policy implementation In the New England states special districts are often run in the same town meeting fashion as other local governments Most districts have employees 5 but some districts exist solely to raise funds by issuing bonds and or by providing tax increment financing Functions Edit Special districts perform many functions including airports ports highways mass transit parking facilities fire protection libraries parks cemeteries hospitals irrigation conservation sewerage wastewater treatment solid waste fiber optic systems stadiums water supply electric power and natural gas utility 6 7 Legal basis EditSpecial districts are authorized by state law and must have public foundation civil office and public accountability State law Edit Special districts in the United States are founded by some level of government in accordance with state law 8 either constitutional amendment general law or special acts 9 and exist in all states Special districts are legally separate entities with at least some corporate powers 10 Districts are created by legislative action court action or public referendum The procedures for creating a special district may include procedures such as petitions hearings voter or landowner approval or government approval Tribal governments may create special districts pursuant to state law and may serve on the boards of special districts Public foundation Edit Special districts like all public entities have public foundation 11 12 13 The landmark case of the U S Supreme Court addressing public versus private charters was Dartmouth College v Woodward in 1819 14 Dartmouth established the fundamental differences between public and private organizations Critically a government must be founded by all of the people of a governmental area or by their governmental representatives 14 15 16 17 18 19 20 Civil office Edit Special districts possess some form of civil office that is the board has received a delegation of sovereign power from the state 21 Some boards may be appointed by only landowners 22 23 Private entities may appoint some or all of the members of a special district 24 25 26 however there must be evidence of civil office In addition to special districts with privately appointed boards a special district may have a privately founded board 27 however such a board could not be given the power to set a tax Accountability Edit There is a citizen government fiscal accountability relationship 28 To maintain accountability for special districts states must maintain ultimate control the power to repeal the authorizing law at any time 29 30 31 32 33 34 Due to public foundation and thus ultimate control the state can freely delegate sovereign power such as the power to tax to special districts and can allow them to act autonomously with little supervision History EditThere is little information available on the earliest special districts in the United States It is known that park districts existed in the 18th century Toll road and canal corporations existed in the 19th century 35 The first general statute authorizing irrigation districts was adopted by California in 1887 36 The U S Census Bureau began identifying and collecting data on special districts in 1942 37 English custom Edit Special districts in the United States follow the English custom The earliest known general law in England authorizing special purpose authorities was the Statute of Sewers of 1532 38 Single purpose authorities created by individual charters also existed at the time 38 However the early authorities were temporary and unconnected to local government structure 39 The first laws authorizing permanent authorities connected to local governments were the Incorporated Guardians of the Poor which were created by special acts in the 17th century 40 Turnpike trusts were an early and popular special purpose authority in England 41 Internal drainage boards are current examples in parts of England and Wales Trends EditThe state of Illinois leads the nation in the number of special districts with California close behind 42 State counts of their special districts may differ from the federal count because the states may have different definitions of a special district than the U S Census Bureau 35 Examples EditThis section may contain indiscriminate excessive or irrelevant examples Please improve the article by adding more descriptive text and removing less pertinent examples See Wikipedia s guide to writing better articles for further suggestions September 2021 All of the following examples have been found by the U S Census Bureau to be special districts 42 See the Census of Governments Government Organization publications at a depository library or visit https www census gov and select Governments Division Alabama Alabama Municipal Electric Authority special act Alaska regional electrical authorities general law Arizona drainage districts general law Arkansas fire ant abatement districts general law California Colorado more than 4 000 special districts Connecticut Pomperaug Valley Water Authority special act Delaware tax ditches general law Florida many Georgia airport authorities special acts Hawaii Office of Hawaiian Affairs constitutional amendment Idaho auditorium districts general law Illinois Indiana Northwest Indiana Regional Development Authority special act Iowa library districts joint or regional general law Kansas industrial districts general law Kentucky Louisville Jefferson County Air Pollution Control District general law with special application Louisiana levee districts general law Abbeville Film and Visitors Commission District special act Maine cemetery districts special acts Maryland water and sewer authorities general law Massachusetts Goose Pond Maintenance District special act Michigan recreation authorities general law Minnesota Metropolitan Mosquito Control District special act Mississippi lighting districts special acts Missouri Jackson County Sports Complex Authority special act Montana county rail authorities general law Nebraska Omaha Metropolitan Utilities District general law with special application New Hampshire housing authorities general law New Jersey Port Authority of New York and New Jersey and New Jersey Turnpike Authority 1948 law joint or regional general law New Mexico cotton boll weevil control districts general law New York Hyde Park Fire and Water District special act North Carolina Research Triangle Regional Public Transit Authority special act North Dakota vector control districts general law Ohio Oklahoma public library systems general law Oregon geothermal heating districts port authorities 1909 general law 34 types in total 43 Pennsylvania Philadelphia Regional Port Authority special act Rhode Island East Providence Special Development District Commission special act South Carolina Myrtle Beach Air Base Redevelopment Authority executive order South Dakota television translator districts general law Tennessee utility districts general law Texas Palacios Seawall Commission special act Utah irrigation districts general law Vermont Vermont Public Power Supply Authority special act Virginia Buchanan County Tourist Train Development Authority special act Washington hydroelectric resources authorities general law West Virginia Hatfield McCoy Regional Recreation Authority special act Wisconsin local professional baseball park districts general law Wyoming resort districts general law See also EditDistrict Joint powers authority Local government in the United States Public benefit nonprofit corporationReferences Edit a b U S Census Bureau 2002 2002 Census of Governments Vol 1 Number 1 Government Organization GC02 1 1 PDF Washington DC U S Government Printing Office pp vii viii Number of Local Governments by State www governing com 14 September 2012 Retrieved 2021 01 06 2007 United States Census Individual State Descriptions Census of Government PDF p 6 Retrieved 2017 06 22 Mitzanry K amp Manatt A 2002 February What s so special about special districts A citizen s guide to special districts in California 3rd ed p 2 Archived copy PDF Archived from the original PDF on 2017 07 22 Retrieved 2017 12 06 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Archived copy PDF Archived from the original PDF on 2017 07 24 Retrieved 2017 12 06 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Burns N The formation of American local governments Private values in public institutions Oxford University Press 1994 p 14 U S Advisory Commission on Intergovernmental Relations 1993 March State laws governing local government structure and administration page 7 Mitzanry K amp Manatt A 2002 February What s so special about special districts A citizen s guide to special districts in California 3rd ed p 4 U S Census Bureau 2002 2002 Census of Governments Vol 1 Number 1 Government Organization GC02 1 1 PDF Washington DC U S Government Printing Office p ix 15A Am Jur 2d Colleges and Universities 2 16B Am Jur 2d Constitutional Law 723 4B M J CORPORATIONS 26 a b Newmyer R K John Marshall and heroic age of the Supreme Court Louisiana State University Press Baton Rouge 2001 pp 244 253 Allen v McKean 1 F Cas 489 1833 Louisville v University of Louisville 54 Ky 642 June 1855 Ohio v Neff 52 Ohio St 375 40 N E 720 1895 Currie D P 1982 Fall The Constitution in the Supreme Court State and Congressional powers 1801 1835 University of Chicago Law Review 49 U Chi L Rev 887 Opinion No 84 134 1984 Okla AG LEXIS 17 Opinion No 1007 1994 Minn AG LEXIS 2 Commissioner v Shamberg s Estate 144 F 2d 998 1945 Mitzanry K amp Manatt A 2002 February What s so special about special districts A citizen s guide to special districts in California 3rd ed p 7 box Burns N The formation of American local governments Private values in public institutions Oxford University Press 1994 p 12 Scholle v Maryland 90 Md 729 46 A 736 1900 Marks v Frantz 179 Ky 638 1956 Palm Beach County Health Care District v Everglades Memorial Hospital 658 So 2d 577 Fla 1995 Sharpless v Mayor 21 Pa 147 1853 Mead D M Winter 2002 The role of GASB 34 in the citizen government accountability relationship State and Local Government Review Vol 34 No 1 51 63 Hess V Port Authority Trans Hudson Corporation 513 U S 30 115 S Ct 394 130 L Ed 2d 245 1994 Meriwether v Garrett 102 U S 472 26 L Ed 197 1880 Palm Beach County Health Care District v Everglades Memorial Hospital 658 So 2d 577 Fla 1995 Hess v Port Authority Trans Hudson Corporation 513 U S 30 115 S Ct 394 130 L Ed 2d 245 1994 Vogt v Orleans Levee District 294 F 3d 684 5th Cir 2002 Reynolds v Sims 377 U S 533 84 S Ct 136 12 L Ed 2d 506 1964 a b Advisory Commission on Intergovernmental Relations 1964 May The problem special districts in American government Washington DC UNT Digital Library Bollens J C 1957 Special district government in the United States University of California Press pp 142 144 under construction a b Webb S 1922 English local government Statutory authorities for special purposes p 61 Webb S 1922 English local government Statutory authorities for special purposes p 300 Webb S 1922 English local government Statutory authorities for special purposes p 299 Webb S 1922 English local government Statutory authorities for special purposes a b U S Census Bureau 2012 Census of Governments Governments Organization What is a Special District PDF Special Districts Association of Oregon p 1 Retrieved July 2 2021 Further reading EditFriedman L M A history of American law 3rd Simon amp Schuster New York 2005 Krane D Rigos P N and Hill M B Home rule in America A fifty state handbook CQ Press 2001 Mergent s Municipal and Government Manual Zimmerman J F The New England town meeting Greenwood Publishing Group 1997 External links EditA Citizen s Guide to Special Districts in California Archived 2011 07 04 at the Wayback Machine California Special Districts Association Special Districts Association of Oregon Oregon Special Districts Fact Sheets U S Census Bureau U S Census Bureau Governments Organization Volume 1 Government Accounting Standards Board 2006 Government Finance and Employment Classification Manual U S Census Bureau 2007 Governments Integrated Directory U S Census Bureau IRS tax exempt bond information Archived 2012 08 25 at the Wayback Machine Municipal Research and Services Center of Washington Florida Department of Economic Opportunity Special District Accountability Program State and Local Government Review current and past issues Bloomberg News Last Week Tonight with John Oliver Special Districts HBO Retrieved from https en wikipedia org w index php title Special district United States amp oldid 1122764742, wikipedia, wiki, book, books, library,

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