Definition: A geographic jurisdiction or governmental unit authorized to levy a particular tax. A property can fall within multiple taxing jurisdictions.
Example
A home's tax bill includes county, school, and other authorized district levies.
Keep the distinction clear
Each authority's millage, exemptions, and legal powers can differ. A special assessment is not automatically the same as an ad valorem tax levy.
Related terms
Millage · Tax Rate (Property Taxes) · Special Assessment
Keep studying
Homestead Exemptions and Property-Tax Math
References: Florida Department of Revenue: the property tax system
Pronunciation (US): TAKS DIS-trikt (capitals show stress)
Pronunciation reference: Merriam-Webster
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