This frequently asked questions document discusses fiscally independent school districts and the structural differences between school districts that are fiscally independent and those, like the vast majority of Connecticut's school districts, that are fiscally dependent.
Fiscally independent school districts have substantial autonomy to fix and collect charges and to issue debt for the provision of educational services, and most often levy and collect property taxes separately from townships and municipalities.
In comparison, a school district that is fiscally dependent does not have the authority to levy taxes or carry debt and instead operates as a function of the municipal government, which levies taxes to support its operations.
Citation
Connecticut School Finance Project. (2019). FAQs: Fiscally Independent School Districts. New Haven, CT: Author. Retrieved from https://schoolstatefinance.org/resource-assets/Fiscally-Independent-School-Districts-FAQ.pdf.