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from Brown Corpus
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There are forty-seven special district governments in Rhode Island ( excluding two regional school districts, four housing authorities, and the Kent County Water Authority ).
These forty-seven special purpose governments have the authority to levy taxes, to borrow money, own property, sue and be sued, and in general to exercise normal corporate powers.
Unlike cities and towns, however, they do not have to submit any financial statements to the state Bureau of Audits.
It is not an exaggeration to say that the state government has little or no fiscal control over these units of government.
In addition to the collection of service charges, the special districts levy annual property taxes of approximately $450,000.

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