The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Community Affairs
BILL: SB 4-C
INTRODUCER: Senator Bradley
SUBJECT: Independent Special Districts
DATE: April 19, 2022 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Hunter Ryon CA Favorable
I. Summary:
SB 4-C dissolves all independent special districts established by a special act prior to the
ratification of the Florida Constitution on November 5, 1968, if those districts have not been
reestablished, re-ratified, or otherwise reconstituted by special act or general law after such date.
Such special districts will be dissolved effective June 1, 2023.
The bill allows an independent special district affected by the bill to be re-established on or after
June 1, 2023, pursuant to the requirements and limitations of ch. 189 F.S.
The bill takes effect on July 1, 2022.
II. Present Situation:
Special Districts
A “special district” is a unit of local government created for a special purpose, as opposed to a
general purpose, which has jurisdiction to operate within a limited geographic boundary.1 Special
districts provide specific municipal services in addition to, or in place of, those provided by a
municipality or county.2 Common types of special districts in Florida include community
development districts, drainage and water control districts, fire control districts, and community
redevelopment districts. Most of these entities perform a single function, but, in some instances,
their enabling legislation allows them to provide several, usually related, types of services.3
Special districts are created by general law, special act, local ordinance, or by rule of the
Governor and Cabinet.4 A special district has only those powers expressly provided by, or
1 Section 189.012(6), F.S.
2 Florida House of Representatives, Local Government Formation Manual (2020 – 2022) p. 64, available at:
https://myfloridahouse.gov/Sections/Documents/loaddoc.aspx?PublicationType=Committees&CommitteeId=3117&Session=
2021&DocumentType=General+Publications&FileName=2021-2022+Local+Government+Formation+Manual.pdf (last
visited Apr. 19, 2022).
3
Id.
4 See ss. 189.031(3), 189.02(1), and 190.005(1), F.S. See, generally, s. 189.012(6), F.S.
BILL: SB 4-C Page 2
reasonably implied from, the authority provided in the district’s charter. Special districts are
funded through the imposition of ad valorem taxes, fees, or charges on the users of those services
as authorized by law.5 Like all powers a special district is provided, the method of financing a
district must be stated in its charter.
According to the Department of Economic Opportunity, there are 1,844 special districts in the
state, in which 1,228 are independent special districts and 616 are dependent districts.6
Special districts are governed generally by the Uniform Special District Accountability Act
(Act).7 The Act, initially passed in 1989,8 created ch. 189, F.S., to centralize provisions
governing special districts. Chapter 189, F.S. applies to the formation,9 governance,10
administration,11 supervision,12 merger,13 and dissolution14 of special districts, unless otherwise
expressly provided in law.15 The Act also provided an extensive statement of legislative intent
aiming to improve accountability of special districts to state and local governments and
providing for more effective communication and coordination in the monitoring of required
reporting.16
Chapter 189, F.S., establishes criteria defining whether a special district is a “dependent special
district” or an “independent special district.” As a general rule, dependent special districts are
created at the prerogative of the counties and municipalities and independent special districts are
created only as authorized by the Legislature.
Dependent Special Districts
A “dependent special district” is a special district where the membership of the governing body
is identical to the governing body of a single county or municipality, all members of the
governing body are appointed by the governing body of a single county or municipality,
members of the district’s governing body are removable at will by the governing body of a single
county or municipality, or the district’s budget is subject to the approval of governing body of a
single county or municipality.17
A county is authorized to create, by ordinance, a dependent special district within the county,
subject to the approval of the governing body of the incorporated area affected.18 Municipalities
6
Department of Economic Opportunity, Special District Accountability Program Official List of Special Districts, available
at : http://specialdistrictreports.floridajobs.org/webreports/StateTotals.aspx (last visited Apr. 18, 2022)
7
Section 189.01, F.S., but see ch. 190, F.S. (community development districts), ch. 191, F.S. (independent special fire control
districts).
8
Ch. 89-169, Laws of Fla.
9
See s. 189.02, F.S. (creation of dependent special districts), s. 189.031, F.S. (creation of independent special districts).
10
See s. 189.0311, F.S. (charter requirements for independent special districts).
11
See s. 189.019, F.S. (requiring codification of charters incorporating all special acts for the district).
12
See s. 189.034, F.S. (oversight for special districts created by special act of the Legislature).
13
Sections 189.071, 189.074, F.S.
14
Sections 189.071, 189.072, F.S.
15
See s. 190.004 (Ch. 190, F.S. as “sole authorization” for creation of community development districts).
16
Section 189.06, F.S.
17 Section 189.012(2), F.S.
18
Section 189.02(2), F.S.
BILL: SB 4-C Page 3
also are authorized to create, by ordinance, a dependent special district within the municipality. 19
Additionally, the Legislature may create a dependent special district by special act at the request
or with the consent of the local government upon which the special district will be dependent.20
Independent Special Districts
An “independent special district” is any special district that does not meet the definition of
“dependent special district.”21 Furthermore, any special district that includes territory in more
than one county is an independent special district, unless the district lies entirely with the borders
of a single municipality.
Generally, independent special districts are created by the Legislature through a special act or
general law of local application, and must comply with all other criteria mandated by the Florida
Constitution, and the charter for any new independent special district must include the minimum
elements required by ch. 189, F.S.22
However, Florida Statutes authorize the creation of certain types of independent special districts
without specific action by the Legislature. The Governor and Cabinet, a municipality or county,
or a regional combination of cities and counties may initiate the creation of certain special
districts in compliance with statutory requirements.23
Special districts do not possess “home rule” powers and may impose only those taxes,
assessments, or fees authorized by special or general law. The special act creating an
independent special district may provide for funding from a variety of sources while prohibiting
others. For example, ad valorem tax authority is not mandatory for a special district.24
Codification
In 1997, the Legislature passed a comprehensive series of reforms relating to local government
oversight that included a provision requiring each special district to codify its special acts into a
single act for reenactment by the Legislature no later than December 1, 2001.25 Subsequent
legislation extended the deadline for codification to December 1, 2004, and stated the Legislature
may adopt a schedule for individual districts to codify their acts.26
19
Section 189.02(3), F.S.
20
Section 189.02(5), F.S.
21
Section 189.012(3), F.S.
22
Section 189.031(1), F.S. The minimum charter requirements for an independent special district are listed in s. 189.031(3),
F.S.
23
Supra note 2.
24 See, e.g., ch. 2006-354, Laws of Fla. (Argyle Fire District may impose special assessments, but has no ad valorem tax
authority).
25 Ch. 97-255, s. 24, Laws of Fla., now codified as s. 189.019, F.S.
26 Ch. 98-320, s. 3, Laws of Fla.
BILL: SB 4-C Page 4
Dissolution of an Independent Special District
An independent special district may be dissolved voluntarily, by the district governing body, or
involuntarily by the entity creating the independent special district, such as the Legislature or a
county or municipality.27
If the governing body of an independent special district created and operating pursuant to a
special act elects, by a majority vote plus one, to dissolve the district, the voluntary dissolution of
an independent special district may be effectuated only by the Legislature unless otherwise
provided by general law.28
In order for the Legislature to dissolve an active independent special district created and
operating pursuant to a special act, the special act dissolving the independent special district
must be approved by a majority of the resident electors of the district or, for districts in which a
majority of governing body members are elected by landowners, a majority of the landowners
voting in the same manner the independent special district’s governing body is elected.29
If an independent special district was created by a county or municipality via referendum or
other procedure, the county or municipality that created the district may dissolve the district
pursuant to the same procedure by which the independent special district was created. However,
if the independent special district has ad valorem taxation powers, the same procedure required
to grant the independent special district ad valorem taxation powers is required to dissolve the
district.30
Unless otherwise provided by law or ordinance, when there is dissolution of a special district
government, the special district transfers the title to all property owned by the preexisting special
district to the local general-purpose government, either a county or municipality, which shall also
assume all indebtedness of the preexisting special district.31
Local Government Powers
The Florida Constitution grants counties and municipalities broad “home rule” authority that did
not exist prior to the ratification of the 1968 Constitution.32 Non-charter county governments
27
Section 189.072 F.S.
28
Section 189.072 (1) F.S.
29
Section 189.072 (2)(a) F.S.
30
Section 189.072 (2)(b) F.S.
31
Section 189.076 (2) F.S.32 See Art. VIII, s. 5, Fla. Const. (1885) (“powers, duties[,] and compensation of county commissioners shall
be prescribed by law”) and Art. VIII, s. 8, Fla. Const. (1885) (“The Legislature shall… prescribe [municipal] jurisdiction and powers[.]”
See also City of Trenton v. State of New Jersey, 262 U.S. 182, 186 (1923) (“In the absence of state constitutional provisions safeguarding it
to them, municipalities have no inherent right of self-government which is beyond the legislative control of the state.”), Bowden v. Ricker,
70 Fla. 154 (Fla. 1915) (“Under the provision of s. 5 of art. 8 of the [1885] Constitution that powers and duties of county commissioners
‘shall be prescribed by law,’ the authority of such officials is only such as may be conferred by statutory regulations.”)
32 See Art. VIII, s. 5, Fla. Const. (1885) (“powers, duties[,] and compensation of county commissioners shall be prescribed by law”) and
Art. VIII, s. 8, Fla. Const. (1885) (“The Legislature shall… prescribe [municipal] jurisdiction and powers[.]” See also City of Trenton v.
State of New Jersey, 262 U.S. 182, 186 (1923) (“In the absence of state constitutional provisions safeguarding it to them, municipalities
have no inherent right of self-government which is beyond the legislative control of the state.”), Bowden v. Ricker, 70 Fla. 154 (Fla. 1915)
(“Under the provision of s. 5 of art. 8 of the [1885] Constitution that powers and duties of county commissioners ‘shall be prescribed by
law,’ the authority of such officials is only such as may be conferred by statutory regulations.”)
BILL: SB 4-C Page 5
may exercise those powers of self-government that are provided by general or special law.33
Counties operating under a county charter have all powers of self-government not inconsistent
with general law or special law approved by the vote of the electors.34 Municipalities have
governmental, corporate, and proprietary powers that enable them to conduct municipal
government, perform municipal functions and provide municipal services, and exercise any
power for municipal purposes except when expressly prohibited by law.35
Special districts do not possess “home rule” powers and may impose only those taxes,
assessments, or fees authorized by special or general law. The special act creating an
independent special district may provide for funding from a variety of sources while prohibiting
others. For example, it is not mandatory for a special act to provide an independent special
district with ad valorem taxing authority.36
III. Effect of Proposed Changes:
Notwithstanding s. 189.072(2), F.S., the bill amends s. 189.0311, F.S., to dissolve all
independent special districts established by a special act prior to the ratification of the Florida
Constitution on November 5, 1968, if those districts have not been reestablished, re-ratified, or
otherwise reconstituted by special act or general law after such date. Such special districts will be
dissolved effective June 1, 2023.
The bill allows an independent special district affected by the bill to be re-established on or after
June 1, 2023, pursuant to the requirements and limitations of ch. 189 F.S.
The following six districts appear to operate pursuant to a charter, which predates the 1968
Florida Constitution and was not reestablished, re-ratified, or otherwise reconstituted by a special
act or general law after November 5, 1968:
Bradford County Development Authority (Bradford County)
Sunshine Water Control District (Broward County)37
Eastpoint Water and Sewer District (Franklin County)
Hamilton County Development Authority (Hamilton County)
Reedy Creek Improvement District (Orange and Osceola Counties)
Marion County Law Library (Marion County)
The bill takes effect on July 1, 2022.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
None.
33 Art. VIII, s. 1(f), Fla. Const.
34 Art. VIII, s. 1(g), Fla. Const.
35 Art. VIII, s. 2(b); see also s. 166.021(1), F.S.
36 See, e.g., ch. 2006-354, Laws of Fla. (Argyle Fire District may impose special assessments, but has no ad valorem tax authority).
37 The charter of the Sunshine Drainage District was amended by ch. 2021-255, Laws of Fla., subject to voter approval in a referendum to
be held during the 2022 General Election on November 8, 2022.
BILL: SB 4-C Page 6
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
None.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
None.
B. Private Sector Impact:
The bill will have an indeterminate fiscal impact on residents and businesses currently
served by a special district dissolved by the bill. Such residents and businesses may
experience a change in services previously provided by the special district and related
assessments and taxes imposed.
C. Government Sector Impact:
The bill will have an indeterminate fiscal impact on those local general purpose
governments that will assume the assets and indebtedness of an independent special
district dissolved by the bill.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII.