An independent unit of local government generally organized to perform a single function. Examples: Street lighting, waterworks, parks, fire protection services.
An independent unit of local government organized to perform a single government function or a restricted number of related functions. Special district usually have the power to incur debt and levy taxes; however, certain types of special districts are entirely dependent upon enterprise earning and cannot impose taxes. Examples of special districts are water districts, drainage districts, flood control districts, hospital districts, fire protection districts, transit authorities, port authorities and electric power authorities.