Special district (United States)

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Special districts (also known as special service districts, special district governments, or limited purpose entities) 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 2017, the U.S. had more than 51,296 special district governments.

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