Gwinnett County has been required by Gwinnett Superior Court Judge David Barrett to create special districts in order to fund government services in the absence of an agreement between its county and city governments. The county has held the position that city governments were not paying their fair share for services and the cites should be taxed for these services. These districts assign responsibility for providing certain services. These different service districts will also determine the funding mechanism for the services. Barrett’s ruling also stated that Gwinnett County does not have the authority to levy taxes, assessments or fees on municipal property owners or residents to fund services that primarily benefit those in unincorporated areas of the county.