In California, a special district is a form of local government created to provide specific services within a defined geographic area. Special districts are established by the California State Legislature or through local government initiatives, such as voter-approved measures or city or county ordinances.

Special districts can provide a wide range of services, including but not limited to:

1. Water and wastewater management
2. Fire protection
3. Parks and recreation
4. Library services
5. Healthcare services
6. Mosquito and vector control
7. Transportation
8. Flood control
9. Community development
10. Sanitation

Each special district is governed by a board of directors or trustees, who are typically elected by the residents or property owners within the district's boundaries. These boards are responsible for overseeing the operations, finances, and policies of the district.

Special districts are funded through various means, including property taxes, user fees, assessments, grants, and subsidies. They operate independently of city and county governments, although they may collaborate with them on certain projects or services.

Overall, special districts play a vital role in providing essential services to communities across California, supplementing the services offered by city and county governments.