1. “Helping Shape Florida’s Future” ® OVERVIEW OF SPECIAL DISTRICTS

2. “Helping Shape Florida’s Future” ® I. OVERVIEW OF SPECIAL DISTRICTS A.All special districts are special purpose local governments. B.Special districts are defined as political subdivisions of the State of Florida by general law. Section 1.01(8), Florida Statutes. C.Special districts are creatures of statute created by special act of the Florida Legislature or authorized by a general law. D.Special districts have the limited purposes specified in the special act or general law that authorizes creation. E.The Office of Special District Information, identifies 59 different types of special district by function. Exhibit 1.

3. “Helping Shape Florida’s Future” ® I. OVERVIEW OF SPECIAL DISTRICTS (cont’d) A Special District is not a… School District or Community Collage Municipal Service Taxing or Benefit Unit (MSTU/MSBU) Board providing electrical service that is a political subdivision of a municipality or part of a municipality

4. “Helping Shape Florida’s Future” ® TOTALS BY FUNCTION AND STATUTORY AUTHORITY (08/06/2007) For database management purposes, special districts are categorized by function. This table summarizes these functions, the number of special districts with that function, and the statutory authority, if any. Since many special districts have more than one function, adding the number of special districts will not provide accurate state totals. Functions / (State Total)Statutory Authority Affordable Housing (1)Section 380.0663, F.S. Airport/Aviation (26)Chapter 332, F.S. Aquatic Plant Control (1)None Arts (2)None Beach and Shore (5)Section 161.31, F.S. Beautification (1)None Capital Finance (4)None Children/Welfare (10)Section 125.901, F.S. Civic Center (6)None Community Development (521)Chapter 190, F.S. Community Redevelopment (181)Chapter 163, Part III, F.S. Conservation and Erosion (9)None County Development (11)None EXHIBIT 1*

5. “Helping Shape Florida’s Future” ® Functions / (State Total)Statutory Authority Distribution Pipelines (3)Section 403.9405, F.S. Downtown Development (17)None Economic Development (8)None Education/Research/Training (1)None Educational Facilities (Higher) (12)Chapter 243, Part II, F.S. Educational Facilities Benefit (2)Section 1013.355, F.S. Emergency Medical Services (6)None Environmental Protection (7)None Expressways and Bridges (20)Chapter 348, F.S. Fire Control and Rescue (68)Chapter 191; Section 633.15, F.S. Health Care (6)Section 154.331, F.S. Health Facilities (33)Chapter 154, Part III, F.S. Historic Preservation (1)Chapter 266, F.S. Hospital (34)Chapter 155, F.S. Housing Authority (92)Chapter 421, F.S. Housing Finance (28)Section 159.604, F.S. EXHIBIT 1 (cont’d)

6. “Helping Shape Florida’s Future” ® Functions / (State Total)Statutory Authority Industrial Development (26)Chapter 159, Part III, F.S. Information Systems (1)Chapter 163, F.S., Part VI Infrastructure Provision (6)None Inlet Maintenance (3)None Juvenile Welfare (7)Section 125.901, F.S. Library (32)None Lighting (3)None Mobile Home Parks (4) Section 418.30, F.S. Mosquito Control (18)Section 388.021, F.S. Municipal Services/Improvements (22)None Navigation (12)Chapter 374, F.S. Neighborhood Improvement (35)Chapter 163, F.S. Nursing Home (1)None Parking (1)None Personnel (2)None EXHIBIT 1 (cont’d)

7. “Helping Shape Florida’s Future” ® Functions / (State Total)Statutory Authority Planning and Zoning (2)None Port (15)Chapter 315, F.S. Recreation/Parks (24)Chapter 418.20, F.S. Research and Development (5)Chapter 159, Part V, F.S. Soil and Water Conservation (61)Chapter 582, F.S. Solid Waste (8)None Sports (3)None Subdivision (54)s. 189.4041, F.S. Transportation (13)Chapter 163, F.S. Utility (7)None Wastewater Treatment (3)Chapter 381, F.S. Water Control (95)Section 298.01, F.S. Water Management (5)Section 373.069, F.S. Water Supply (17)None Water and Sewer (24)Section 153.53, F.S. * Office of Special District Information, Official List of Special Districts EXHIBIT 1 (cont’d)

8. “Helping Shape Florida’s Future” ® F.There are 1547 active districts in the State of Florida, 200 more than existed in 2005. See Exhibit 2. G.All 67 counties in the State have at least one special district. H.Currently, Hillsborough County leads the pack with 132 districts, followed closely by Miami-Dade County with 95 and Lee County with 93. I. OVERVIEW OF SPECIAL DISTRICTS (cont’d)

9. “Helping Shape Florida’s Future” ® I. OVERVIEW OF SPECIAL DISTRICTS (cont’d) I.Districts are either independent or dependent. J.An independent special district has an independent governing board (either elected or appointed) which establishes its own budget and collects taxes, assessments or fees and spends them without oversight by a county or city. I.Dependent districts functionally operate as an arm of either a city, county or state agency. J.There are 947 independent districts and 600 dependent districts in the State of Florida. To compare, there are 67 counties and less than 500 cities in the State of Florida.

10. “Helping Shape Florida’s Future” ® Dependent Status At least one of the following applies: A single county or single municipality... –Has an identical governing board –Appoints the governing board –May remove governing board members at will during unexpired terms –Approves the budget –May veto the budget I. OVERVIEW OF SPECIAL DISTRICTS (cont’d)

11. “Helping Shape Florida’s Future” ® I. OVERVIEW OF SPECIAL DISTRICTS (cont’d) Independent Status Do not have any dependent characteristics May be multi-county

12. “Helping Shape Florida’s Future” ® EXHIBIT 2* TOTALS BY COUNTY 08/06/2007 This table summarizes the number of single county, multicounty, independent, and dependent special districts by county. Multicounty special districts are counted for each county covered by the special districts jurisdiction; therefore, adding the columns will not provide accurate state totals. CountySingle CountiesMulti CountiesIndependentsDependentsTotal AlachuaSingles: 15Multis: 2Independents: 6Dependents: 11Total: 17 BakerSingles: 4Multis: 5Independents: 8Dependents: 1Total: 9 BaySingles: 16Multis: 3Independents: 9Dependents: 10Total: 19 BradfordSingles: 4Multis: 4Independents: 6Dependents: 2Total: 8 BrevardSingles: 51Multis: 4Independents: 24Dependents: 31Total: 55 BrowardSingles: 84Multis: 5Independents: 41Dependents: 48Total: 89 CalhounSingles: 3Multis: 5Independents: 6Dependents: 2Total: 8 CharlotteSingles: 20Multis: 9Independents: 19Dependents: 10Total: 29 CitrusSingles:11Multis: 4Independents: 11Dependents: 4Total: 15 ClaySingles: 15Multis: 3Independents: 15Dependents: 3Total: 18 CollierSingles: 42Multis: 3Independents: 33Dependents: 12Total: 45

13. “Helping Shape Florida’s Future” ® EXHIBIT 2 (cont’d) CountySingle CountiesMulti CountiesIndependentsDependentsTotal ColumbiaSingles: 6Multis: 3Independents: 7Dependents: 2Total: 9 DesotoSingles: 5Multis: 3Independents: 7Dependents: 1Total: 8 DixieSingles: 3Multis: 6Independents: 7Dependents: 2Total: 9 DuvalSingles: 25Multis: 4Independents: 22Dependents: 7Total: 29 EscambiaSingles: 12Multis: 4Independents: 9Dependents: 7Total: 16 FlaglerSingles: 13Multis: 2Independents: 12Dependents: 3Total: 15 FranklinSingles: 11Multis: 4Independents: 10Dependents: 5Total: 15 GadsdenSingles: 7Multis: 2Independents: 4Dependents: 5Total: 9 GilchristSingles: 4Multis: 4Independents: 6Dependents: 2Total: 8 GladesSingles: 6Multis: 7Independents: 10Dependents: 3Total: 13 GulfSingles: 8Multis: 5Independents: 7Dependents: 6Total: 13 HamiltonSingles: 3Multis: 3Independents: 6Dependents: 0Total: 6 HardeeSingles: 3Multis: 2Independents: 4Dependents: 1Total: 5 HendrySingles: 14Multis: 11Independents: 21Dependents: 4Total: 25 HernandoSingles: 14Multis: 4Independents: 10Dependents: 8Total: 18 HighlandsSingles: 17Multis: 3Independents: 8Dependents: 12Total: 20

14. “Helping Shape Florida’s Future” ® EXHIBIT 2 (cont’d) CountySingle CountiesMulti CountiesIndependentsDependentsTotal HillsboroughSingles: 128Multis: 4Independents: 75Dependents: 57Total: 132 HolmesSingles: 4Multis: 4Independents: 7Dependents: 1Total: 8 Indian RiverSingles: 13Multis: 3Independents: 13Dependents: 3Total: 16 JacksonSingles: 7Multis: 4Independents: 7Dependents: 4Total: 11 JeffersonSingles: 1Multis: 5Independents: 6Dependents: 0Total: 6 LafayetteSingles: 1Multis: 3Independents: 4Dependents: 0Total: 4 LakeSingles: 28Multis: 3Independents: 18Dependents: 13Total: 31 LeeSingles: 93Multis: 7Independents: 83Dependents: 10Total: 93 LeonSingles: 14Multis: 2Independents: 9Dependents: 7Total: 16 LevySingles: 6Multis: 5Independents: 8Dependents: 3Total: 11 LibertySingles: 0Multis: 3Independents: 3Dependents: 0Total: 3 MadisonSingles: 3Multis: 3Independents: 3Dependents: 3Total: 6 ManateeSingles: 61Multis: 10Independents: 56Dependents: 15Total: 71 MarionSingles: 16Multis: 5Independents: 14Dependents: 7Total: 21 MartinSingles: 10Multis: 4Independents: 8Dependents: 6Total: 14 Miami-DadeSingles: 91Multis: 4Independents: 60Dependents: 35Total: 95

15. “Helping Shape Florida’s Future” ® EXHIBIT 2 (cont’d) CountySingle CountiesMulti CountiesIndependentsDependentsTotal MonroeSingles: 13Multis: 1Independents: 8Dependents: 6Total: 14 NassauSingles: 13Multis: 3Independents: 13Dependents: 3Total: 16 OkaloosaSingles: 23Multis: 6Independents: 20Dependents: 9Total: 29 OkeechobeeSingles: 7Multis: 3Independents: 10Dependents: 0Total: 10 OrangeSingles: 43Multis: 6Independents: 29Dependents: 20Total: 49 OsceolaSingles: 40Multis: 4Independents: 26Dependents: 18Total: 44 Palm BeachSingles: 82Multis: 9Independents: 60Dependents: 30Total: 91 PascoSingles: 53Multis: 3Independents: 47Dependents: 9Total: 56 PinellasSingles: 38Multis: 4Independents: 19Dependents: 23Total: 42 PolkSingles: 53Multis: 3Independents: 32Dependents: 24Total: 56 PutnamSingles: 8Multis: 4Independents: 6Dependents: 6Total: 12 Santa RosaSingles: 13Multis: 6Independents: 12Dependents: 7Total: 19 SarasotaSingles: 25Multis: 11Independents: 22Dependents: 14Total: 36 SeminoleSingles: 15Multis: 3Independents: 7Dependents: 11Total: 18 St. JohnsSingles: 39Multis: 4Independents: 36Dependents: 7Total: 43 St. LucieSingles: 49Multis: 2Independents: 43Dependents: 8Total: 43

16. “Helping Shape Florida’s Future” ® EXHIBIT 2 (cont’d) CountySingle CountiesMulti CountiesIndependentsDependentsTotal SumterSingles: 14Multis: 2Independents: 14Dependents: 2Total: 16 SuwanneeSingles: 5Multis: 2Independents: 4Dependents: 3Total: 7 TaylorSingles: 4Multis: 3Independents: 5Dependents: 2Total: 7 UnionSingles: 4Multis: 4Independents: 6Dependents: 2Total: 8 VolusiaSingles: 33Multis: 2Independents: 10Dependents: 25Total: 35 WakullaSingles: 1Multis: 4Independents: 5Dependents: 0Total: 5 WaltonSingles: 14Multis: 6Independents: 19Dependents: 1Total: 20 WashingtonSingles: 6Multis: 4Independents: 5Dependents: 5Total: 10 TOTAL SPECIAL DISTRICTS IN FLORIDA: 1547 TOTAL MULTICOUNTY SPECIAL DISTRICTS: 67 TOTAL SINGLE-COUNTY SPECIAL DISTRICTS: 1480 TOTAL INDEPENDENT SPECIAL DISTRICTS: 947 TOTAL DEPENDENT SPECIAL DISTRICTS: 600 *Office of Special District Information, Official List of Special Districts

17. “Helping Shape Florida’s Future” ® M.Districts do not have “local home rule” power that has been granted to general purpose governments. N.Districts have only the explicit authority granted by statute. Roach v. Loxahatchee Groves Water Control District, 417 So. 2d 814 (Fla. 4th DCA 1982). O.Cities and counties may perform any activity not specifically prohibited by the Florida Constitution or general law. P.A special district may only do those things explicitly authorized by the Constitution, general law or special act. I. OVERVIEW OF SPECIAL DISTRICTS (cont’d)

18. “Helping Shape Florida’s Future” ® II. GENERAL LAW THAT APPLY TO SPECIAL DISTRICTS 1.More than 30 laws of a general nature apply to practically all special districts. 1.Exhibit 3 is a short list of constitutional and general law provisions that apply or may apply to any particular district government.

19. “Helping Shape Florida’s Future” ® A Short List of General Laws Applicable to Special Districts The following constitutional provisions and Florida Statutes all have significant provisions that apply to some or all special taxing districts in the State of Florida: A.Constitutional Provisions 1.Article III, Section 11 – Prohibited Special Acts 2.Article III, Section 14 – Civil Service System 3.Article VII, Section 9 – Ad Valorem Taxes 4.Article VII, Section 10 - Pledging Credit 5.Article VII, Section 12 – Bonds 6.Article VIII, Section 4 – Transfer of Powers 7.Article VIII, Section 6 - Schedule to Article VIII 8.Article XII, Section 15 – Taxes EXHIBIT 3

20. “Helping Shape Florida’s Future” ® B.General Laws 1.Chapter 11, Florida Statutes – Annual Audits 2.Chapters 97 – 106, Florida Statutes – Election Law 3.Chapter 112, Florida Statutes – Public Employment, Retirement, Travel Expenses, Code of Ethics and Firefighters Bill of Rights 4.Chapter 119, Florida Statutes – Public Records 5.Chapter 120, Florida Statutes – Administrative Procedures Act 6.Chapter 121, Florida Statutes – Retirement 7.Chapter 125, Florida Statutes – County Powers Act 8.Chapter 131, Florida Statutes – Refunding Bonds 9.Chapters 153 – 157, Florida Statutes – Water and Sewer, Healthcare and Drainage 10.Chapter 159, Florida Statutes – Bond Finance 11.Chapter 163, Florida Statutes – Intergovernmental Cooperation, Growth Management, Community Redevelopment, Neighborhood Improvement Districts, and Transportation Authorities A Short List of General Laws Applicable to Special Districts EXHIBIT 3 (cont’d)

21. “Helping Shape Florida’s Future” ® 12.Chapter 164, Florida Statutes – Dispute Resolution 13.Chapter 166, Florida Statutes - Municipal Home Rule Powers Act 14.Chapter 171, Florida Statutes – Annexation 15.Chapter 175, Florida Statutes – Firefighter Pensions 16.Chapter 189, Florida Statutes – Special Districts Accountability Act 17.Chapter 190, Florida Statutes – Community Development Districts 18.Chapter 191, Florida Statutes – Independent Fire Control Districts 19.Chapter 197, Florida Statutes – Non–Ad Valorem Assessments 20.Chapter 200, Florida Statutes – Truth in Reporting Millage 21.Chapters 215 and 218, Florida Statutes – Local Government Finance, Auditor Selection, Financial Emergencies 22.Chapter 255, Florida Statutes – Public Bids and Construction 23.Chapter 274, Florida Statutes – Tangible Personal Property 24.Chapter 279, Florida Statutes – Registered Public Obligations 25.Section 286.011, Florida Statutes – Government in the Sunshine A Short List of General Laws Applicable to Special Districts EXHIBIT 3 (cont’d)

22. “Helping Shape Florida’s Future” ® 26.Section 287.055, Florida Statutes – Consultants Competitive Negotiations Act 27.Chapter 298, Florida Statutes – Water Control 28.Chapter 331, Florida Statutes – Florida Space Authority 29.Chapters 343, 348 and 349, Florida Statutes – Transportation and Expressway Authorities 30.Chapter 373, Florida Statutes – Water Resources 31.Chapter 374, Florida Statutes – Navigation Districts 32.Chapter 388, Florida Statutes – Mosquito Control Districts 33.Chapter 403, Florida Statutes – Environmental Regulation 34.Chapter 440, Florida Statutes – Workers’ Compensation 35.Chapter 582, Florida Statutes – Soil and Water Conservation 36.Chapter 760, Florida Statutes – Civil Rights 37.Chapter 768, Florida Statutes – Sovereign Immunity 38.Chapter 1013, Florida Statutes – Educational Facilities Benefits Districts A Short List of General Laws Applicable to Special Districts EXHIBIT 3 (cont’d)

23. “Helping Shape Florida’s Future” ® III. SPECIAL DISTRICT ADVANTAGES Create a governing board of appointed or elected members who have the expertise to focus on the specific community needs and issues the special district is addressing. Generate money to pay for projected growth without putting an excessive burden on other taxpayers and governments, since only those who benefit from the special district’s services are required to pay. Ensure accountability of public resources, since special districts are held to the same high standards as cities and counties (e.g., ethics, standards as cities and counties Government-in in-the the-Sunshine, reporting, financial disclosure laws). Protect property values by assuring property owners that their roads, water and sewer lines, and other essential facilities and services will continue to be maintained.

24. “Helping Shape Florida’s Future” ® III.SPECIAL DISTRICT ADVANTAGES (cont’d) Save money for affected citizens by selling tax exempt bonds, purchasing essential goods and services tax-free, and participating in state free programs and initiatives, such as state-term contracting. Maintain the financial integrity of the special district by limiting its liability to civil lawsuits providing state assistance in the event of a financial emergency. Recruit qualified employees by offering governmental employment benefits and incentives, such as possible participation incentives, such as possible participation in the Florida Retirement System.

25. “Helping Shape Florida’s Future” ® VI. MOST COMMON LEGISLATIVE ISSUES A.Creation to provide services or facilities not provided by counties, cities or state government. B.Taxes, Assessments and Fees 1. Legislative Authorization 2. Administration C.Intergovernmental Coordination D.Growth Management / Environment E.Annexation

26. “Helping Shape Florida’s Future” ® IV. MOST COMMON LEGISLATIVE ISSUES (cont’d) F.Public Finance G.Auditing / Oversight H.Government in the Sunshine / Public Records / Ethics I.Pension / Retirement Issues J.Bidding / Contracting Issues K.Sovereign Immunity