Special purpose taxing districts, as an instrument of local government, have been widely criticized and commonly blamed for many of the problems of "urban sprawl." However, despite repeated and extensive criticism, and continual attempts to limit and restrict them, special purpose districts have expanded in number and function.
John E. Juergensmeyer,
Special Purpose Taxation Districts: Coming or Going?,
U. Rich. L. Rev.
Available at: https://scholarship.richmond.edu/lawreview/vol11/iss1/7