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A Special Purpose District is a district created by an act of the General Assembly or pursuant to general law and which provides any governmental power or function including, but not limited to, fire protection, sewerage treatment, water or natural gas distribution, recreation.  A Special Purpose District also means any rural community water district authorized or created under the provisions of Chapter 13 of Title 6. Special purpose districts do not include any state agency, department, commission, or school district. 

Special purpose districts must file a Notification Form with the Secretary of State upon their creation and by December 31st of every even-numbered year after that. The Notification Form must also be filed in the county auditor's office of the county where the special purpose district is located.

The Secretary of State is required to publish a directory of all special purpose districts at the end of every even-numbered year. 

Special Purpose District Directory

 

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