Most states allow for the creation of independent taxing districts, sometimes called special assessment districts. These districts are put together for particular purposes such as the installation of sidewalks or street lights, building a sewage treatment plant or creating a fire department. These districts are often outside cities that provide these services. Property owners within the districts are assessed taxes to pay for the particular service.

Few reporters bother to look at these districts, but when Tom Puleo of The Hartford Courant examined one of the 260 districts in Connecticut, the Thompsonville Fire Department District, he found the chairman had steered contracts to his family. The districts, it turns out, are not subject to state laws because they raise their own taxes. The paper's investigation led to a re-examination of state laws.