“…The consensus among many scholars and practitioners is that special districts are created to allow local governments of general purpose to address public finance concerns and expand their revenue capabilities, sources and size (Bowler & Donovan, 2004;Bunch, 1991;Goodman, 2015;Farmer, 2010;Foster, 1997;Hawkins, 1976;Leigland, 1994;MacManus, 1982;Yu, 2018;Zhang, 2018). Other studies suggest that special districts are created to address limitations imposed by state on local government autonomy (Carr, 2006;McCabe, 2000;Shi, 2017), to avoid transparency and accountability of the political decisionmaking process (Burns, 1994;Frant, 1989;Greer et al, 2018;Lewis, 2017;Roberts, 2000), and to govern jurisdictions with overlapping boundaries (Bordeaux, 2007).…”