A special district is a unit of local government created to perform a specific public service or set of related services within a defined, limited geographic area, distinct from general-purpose local governments like counties or municipalities. It has its own governing board, its own funding authority (often including the power to levy taxes or fees), and operates to deliver targeted services rather than a broad range of functions. Key points

• Purposeful focus: Provides a narrow set of services (e.g., fire protection, water, transit, libraries) rather than all municipal functions.
• Defined boundaries: Serves a clearly defined geographic area.
• Separate governance: Governed by its own board or commissioners, independent of city or county councils.
• Funding: Typically funds operations through user fees, assessments, or dedicated taxes, sometimes with limited or dedicated revenue sources.

If you’d like, I can tailor the definition to a specific state or country, or provide a short comparison with other local government forms (city, county, township) and a real-world example.