There are approximately 50 principal law statutes which can be used anywhere in the State of California to create a Special District. For example, the Fire Protection Law of 1987 in the state Health and Safety Code governs all Fire Districts. Governance and authority of Special District vary depending upon the type of district. They provide services, which are received by specific beneficiaries. For example, hospital districts charge room fees paid by the patient only, and not the other residents of the district.
Water districts charge water rates to their customers.
Virtually all water, waste, and hospital districts are enterprise districts. Activities such as fire protection and mosquito abatement benefit the entire community, not just an individual user. Property taxes are used to cover the costs for these services. Each district must adhere to the rules, regulations and restrictions according to the state laws, which are established and amended by the legislature. Dependent districts have no power to tax or set levels of service.