Florida Special District Handbook Online
Section 1 - 2: Special District Definitions
Special Districts
Special Districts are very similar to counties and municipalities. However, special districts are local units of special-purpose government as opposed to local units of general-purpose government. Florida's laws generally treat them alike.
A special district . . .
- is a unit of local special-purpose government (governing board has policy-making powers)
- operates within limited boundaries
- is created by general law, special act, local ordinance, or by rule of the Governor and Cabinet.
These Entities Are Not Special Districts
- general-purpose governments (Cities/Counties)
- school districts
- community college districts
- boards providing electrical services that are political subdivisions of a municipality or part of a municipality
- Municipal Service Taxing or Benefit Units as specified in:
- Special Improvement Districts created for the Seminole and Miccosukee Tribes under:
Dependent Special Districts
Dependent special districts have at least one of the following characteristics:
- Its governing body members are identical to the governing body members of a single county or a single municipality
- Its governing body members are appointed by the governing body of a single county or a single municipality
- During unexpired terms, its governing body members are subject to removal at will by the governing body of a single county or a single municipality
- Its budget requires approval through an affirmative vote by the governing body of a single county or a single municipality
- Its budget can be vetoed by the governing body of a single county or a single municipality
Independent Special Districts
Independent special districts do not have any dependent characteristics. A special district that includes more than one county is independent unless the special district lies wholly within the boundaries of a single municipality.