authorize 28 types of districts: water control, irrigation, ports, regional air quality control authorities, fire, hospital, mass transit, sanitary districts and authorities, people’s utility, domestic water supply districts and authorities, cemetery, park and recreation, metropolitan service, special road, road assessment, highway lighting, health, vector control, water improvement, weather modification, geothermal heating, transportation, county servi​ce, chemical control, weed control, emergency communications, diking, and soil and water conservation districts.

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

Formed in 1979, the Special Districts Association of Oregon (SDAO) 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.