Special districts crafted to meet infrastructure needs for public utilities might be one of the hardest to understand taxing entities operating within Pearland’s boundaries and the surrounding land the city asserts authority over, officials said.  Municipal utility districts cover about one-fourth of the 77 square miles making up the city of Pearland and its extraterritorial jurisdiction, officials said. The ETJ is the land adjacent to the city’s borders that Pearland has the legal capability to regulate, officials said.    Read the article………….