Social and Behavioral Sciences Commons^™

Special Taxing Districts: An Analysis Of States’ Oversight & Accountability Practices And How Kentucky Could Adopt Best Practices For More Accountability, Kelly Dockter

MPA/MPP/MPFM Capstone Projects

Special districts are forms of government that were initially developed from the need to provide specialized services to a growing population with limited tax abilities. Local governments were faced with increasing populations and increasing needs such as health and human services, conservation, sanitation and water, and fire protection to name a few. With the states’ limitations on the tax rate changes, local governments were finding it increasingly difficult to meet the needs of the taxpayers. In many states, legislators recognized this issue and allowed single purpose government-like entities to be created and if they qualified, gave them taxing power. Despite …