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• is a unit of local special-purpose government (it has a governing board with policy-making powers)• operates within limited boundaries• is created by general law, special act, local ordinance, or by rule of the Governor and Cabinet.
• 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.
An Independent Special District does 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.