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1. What is a special district?

Special Districts are very similar to counties and municipalities. However, special districts are units of special-purpose government as opposed to units of general-purpose government. Florida’s laws generally treat them alike. A special district . . .

• 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.

2. Are there different types of special districts?

Yes, there are Dependent Special Districts and Independent Special Districts.

3. What is the difference between a Dependent Special District and an Independent Special District?

A Dependent Special District has 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. 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.

4. What types of entities are not Special Districts?

• General-Purpose Governments (Cities and Counties)
• School Districts
• Community Colleges
• Municipal Service Taxing or Benefit Units
• Seminole and Miccosukee Tribe Special Improvement Districts
• Boards providing electrical services that are political subdivision of a municipality or part of
a municipality