Cemetery Districts
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Cemetery districts are a type of special district which provide cemetery/burial services for the residents within their jurisdictional boundary. Currently, the only Cemetery District in Santa Cruz County is the Pajaro Valley Cemetery District. Special districts are geographically-defined forms of local government for allocating revenue (taxes) to provide a specific service. Special districts are formed by local residents with approval from LAFCO. Special districts can be independent (with their own governing boards and/or employees) or dependent (utilizing the County's resources and Board of Supervisors). County Service Areas (CSAs) are a type of dependent special district. Special district boundaries are managed by Santa Cruz Local Agency Formation Commission (LAFCO)



