Special districts are a form of local government. They are services created by their constituents to fulfill specific community needs. Most districts perform a single function. Fire, water and sewer districts are examples of special districts. Find the full list of special district types at sdao.com/what-is-a-special-district​.

Special districts are financed through property taxes, fees for services, or a combination of the two. Most special districts are directed by a governing body elected by the voters.

The Special Districts Association of Oregon was formed in 1979. The association provides support services to member districts throughout the state in the areas of research and technical assistance, legislative representation, training programs, insurance services, information and reference materials, financing services, and employee benefits programs.