Districts form the second and final tier of local government in New Zealand, with 68 districts operating across the country alongside regional councils. These territorial authorities exercise jurisdiction over specific geographic areas and provide essential local services including water supply, sewerage, waste management, local roads, building consents, and land-use planning through district plans. District councils are governed by elected mayors and councillors who make decisions on local infrastructure, community facilities, environmental health, and regulatory functions. They derive authority from the Local Government Act 2002 and generate revenue primarily through property rates, user charges, and central government subsidies. Districts vary considerably in size and character, ranging from predominantly rural areas to smaller urban centres, with each council tailored to meet the specific needs of its local community.