What is a Special Utility District (S.U.D.)?
The purpose of a S.U.D. is to provide water and wastewater to residents and businesses in a geographically defined service area. A S.U.D. is a tax-exempt, public body exempt from property taxes and sales tax. The District does not have the authority to levy taxes, and must operate only on revenues and fees generated from the water and wastewater services.