Independent Service Districts are a form of local government created in the community to meet a specific need. Inadequate tax bases and competing demands for existing taxes make it hard for cities and counties to provide all the services their citizens desire. When residents or landowners want new services or higher levels of existing services, they can form a district to pay for and administer them.
Nearly 85% of California's special districts perform a single function such as sewage, water, fire protection, pest abatement or cemetery management. There are approximately 2,300 independent special districts in California, governed by an independent board of directors elected by the districts' voters or appointed to a fixed term of office by either the city council or board of supervisors.