Special Districts localize the costs and benefits of public services and allow local citizens to obtain the services that they want, at a price they are willing to pay. The size and function of a Special District depend on the location and service provided. There are approximately 4,000 Special Districts in California providing over 50 types of diverse services including, water, mosquito abatement, irrigation, fire, libraries, cemeteries, sanitation, lighting, parks and recreation, street maintenance, airports, harbors, police protection, trash collection, etc. Some Special Districts serve a single purpose, such as sewage treatment. Others address multiple areas of service, such as community service districts, which can offer up to 15 types of service.
Special Districts have the same governing powers as other local governments.
They can enter into contracts, employ workers, and acquire real property. They can also issue debt and some can charge fees for their services. Special Districts operate under a principal or a special act. 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.