The Canadian province of Newfoundland and Labrador has 175 unincorporated communities that are designated as local service districts (LSDs) for the purpose of providing water, sewer, fire, garbage, street lighting, animal control, and/or road maintenance services to ratepayers within a defined area. The services in an LSD are overseen by a committee of five to seven elected officials and delivered by hired staff. The costs are recovered by the LSD committee through taxes levied upon residents and other benefitting parties in the defined area.