Public school district

United States

An independent school district is a legally separate body corporate and political. Most school districts operate as independent local governmental units with exclusive authority over K–12 public educational operations and policies. The extent of their control is set by state-level law. Litigation against school districts is common and some law firms specialize in education law. Districts typically maintain professional liability insurance in order to pay its settlements and legal liabilities. As of 2023 in most U.S. states, public school districts may lay taxes to fund their operations. In others, such as Maine, some school districts are able to lay taxes and others are not.