• Municipalities and counties:
  • Provide local general governmental services; and
  • Have broad powers.
• Special districts:
  • Provide local specialized governmental services; and
  • Have very limited, related and explicit prescribed powers.

The terms "public body", "body politic" and "political subdivision" include special districts (see section 1.01(8), Florida Statutes).

The following entities are not special districts:

• School districts;
• Community colleges;
• Municipal Service Taxing or Benefit Units as specified in section 125.01, Florida Statutes - Powers and duties;
• Seminole and Miccosukee Tribe Special Improvement Districts established under section 285.17, Florida Statutes - Special improvement districts; Seminole and Miccosukee Tribes;
• Boards providing electrical services that are political subdivisions of a municipality or part of a municipality; and
• Entities with a governing body that does not have policy-making powers, such as advisory boards. 

The Status of Special Districts: "Dependent" and "Independent"

Special districts are classified as either "dependent" or "independent".

What are Dependent Special Districts?

Dependent special districts are under some control by a single county or municipality (one or more of the following characteristics):

• May have identical governing body members (but always a separate governing body).
• May appoint all members to the special district's governing body.
• May remove any member at will during unexpired terms.
• May approve the special district's budget.
• May veto the special district's budget. 

What are Independent Special Districts?

An independent special district does not have any dependent characteristics. A special district that includes more than one county is independent unless it lies wholly within the boundaries of a single municipality.

The Significance of "Dependent" and "Independent" Special Districts

• Generally, counties and municipalities are authorized to create only dependent special districts. A few exceptions exist, such as independent Community Development Districts that are smaller than 2,500 acres. For more information see Creating Special Districts.
• Certain dependent special districts may have their financial reports and audits included with those of their local governing authority. This can be a cost-savings for dependent special districts instead of having to pay for a separate independent financial audit. Independent special districts must report separately from municipalities and counties.
• A special district's classification may affect local millage caps. If a dependent special district has the authority to levy ad valorem taxes, its ad valorem millage must be added to the millage of the county or municipality that created it. The combined total of their millage rates must not exceed the millage cap set for the county or municipality. 
• Examples of Special DistrictsThroughout Florida, more than 1,750 active special districts provide more than 80 specialized governmental functions (see the Official List of Special Districts). Some of these special districts operate in multiple counties, such as the Water Management Districts. Other special districts serve a small neighborhood, helping residents develop and maintain common areas. Popular types of special districts include:
• Special districts that allow new residential, commercial and industrial developments to occur by financing, building and maintaining common infrastructure and facilities (for example, roads, landscaping, water and sewer lines, street lighting and drainage systems).
• Special districts that help attract businesses and retail establishments to specific areas by redeveloping, improving and maintaining commercial areas and facilities (for example, sidewalks, building facades, bicycle lanes, parking facilities, signs and roadways).
• Special districts that protect life and property by providing fire control and rescue, flood control and emergency medical services.
• Special districts that provide major infrastructure and facilities serving large areas (for example, airports, roads and bridges, expressways, sea ports, waterways and utility systems).
• Special districts that help make Florida a desirable place to live, work and visit by providing civic, health, educational, conservation, parks, sports and recreational facilities. For a detailed list of special district special purposes, please see the Official List of Special Districts - Special Purposes Cross Referenced. 

Benjamin Franklin established the first special district on December 7, 1736, when he created the Union Fire Company of Philadelphia, a volunteer fire department. Residents in a certain neighborhood paid a fee to receive fire protection services. Any resident not paying the fee had no fire protection services. Soon, many volunteer fire departments formed throughout Philadelphia. This prompted Franklin to boast that his city had the best fire service in the world.

In Florida, the first special districts were created almost 200 years ago. At the time, Florida was a territory of log settlements scattered between the only two cities: Pensacola and St. Augustine. The entire territory consisted of two large counties: Escambia and St. Johns, whose contiguous border was defined by the Suwannee River. Because no roads existed, the Territorial Legislators had to make the long, difficult sea voyage between the co-capitals, Pensacola and St. Augustine. In 1822, the legislators voted to establish a capital in a more convenient location. A year later, two men met on a pine-covered hill, halfway between Pensacola and St. Augustine and chose the site of the new capital. Within a year, Florida's first Capitol, a small log cabin just big enough for all six legislators, was built in what is today Tallahassee.

Early, Floridians realized that the transportation needs of a growing territory could be effectively managed by a group of local citizens organized into a district with vested powers. During the same session that the decision was made to move the capital, the Territorial Legislature also authorized the creation of the first special districts in Florida by enacting the Road, Highway and Ferry Act of 1822. Created to establish and maintain public roads, the first road districts had no taxation authority and solved their labor needs by conscription. Men failing to report to work were fined one dollar per day.

In 1845, soon after Florida became a state, the legislature went a step further and established the first special district by special act. Five commissioners were empowered to drain the "Alachua Savannah". To finance the project, the first special assessments were made on landowners based on the number of acres owned and the benefit derived.

The popularity of special districts to fund public works continued throughout the end of the 19th century as more settlers came to Florida. By the 1920's, the population had increased substantially in response to Florida's land boom. Many special districts were created to finance large engineering projects. Some of these special districts are still in existence today, such as the South Florida Conservancy District and the Florida Inland Navigation District. By the 1930's, the surge of new residents created the need for the first mosquito eradication district and other very specialized districts. After World War II, the baby boom and Florida's growing popularity created the need for a variety of new special districts, such as aviation authorities and hyacinth control districts. Soon, beach erosion, hospital and fire control special districts grew rapidly along with the traditional road, bridge and drainage special districts.

Each special district, depending on the type of special district and its explicit authority, must comply with numerous laws, including but not limited to the following Constitutional provisions, general laws and federal laws. Additionally, all special districts are subject to charter requirements, if any, and Chapter 189, Florida Statutes - Uniform Special District Accountability Act (Act). The Florida Department of Economic Opportunity, Special District Accountability Program, can provide technical advisory assistance only as it relates to the provisions of the Act (see additional information about the Act and a contact link at the bottom of this page). Special districts should direct all other questions to its legal counsel and/or the appropriate agency contact, if appropriate (see Reporting Requirements by Agency and Agency Contacts).
Constitutional Provisions that May Apply to Special Districts

1. Article I, Section 24 - Access to Public Records and Meetings
2. Article III, Section 11 - Prohibited Special Laws
3. Article VII, Section 8 - Aid to Local Governments
4. Article VII, Section 9 - Local Taxes
5. Article VII, Section 10 - Pledging Credit
6. Article VII, Section 12 - Local Bonds
7. Article VIII, Section 4 - Transfer of Powers
8. Article VIII, Section 6 - Schedule to Article VIII
9. Article XII, Section 15 - Special District Taxes

1. Sections 11.40 - 11.47, Florida Statutes, Audits and Penalties
2. Chapters 97 – 106, Florida Statutes, Electors and Elections
3. Chapter 112, Florida Statutes, Public Officers and Employees: General Provisions
4. Chapter 119, Florida Statutes, Public Records
5. Chapter 120, Florida Statutes, Administrative Procedures Act
6. Chapter 121, Florida Statutes, Florida Retirement System
7. Chapter 125, Florida Statutes, County Government
8. Chapter 132, Florida Statutes, General Refunding Law
9. Chapter 159, Florida Statutes, Bond Financing
10. Chapter 164, Florida Statutes, Governmental Disputes
11. Chapter 166, Florida Statutes, Municipalities
12. Chapter 171, Florida Statutes, Local Government Boundaries
13. Chapter 175, Florida Statutes, Firefighter Pensions
14. Chapter 197, Florida Statutes, Tax Collections, Sales and Liens
15. Chapter 200, Florida Statutes, Determination of Millage
16. Chapter 215, Florida Statutes, Financial Matters: General Provisions
17. Chapter 218, Florida Statutes, Financial Matters Pertaining to Political Subdivisions
18. Chapter 255, Florida Statutes, Public Property and Publicly-Owned Buildings
19. Chapter 274, Florida Statutes, Tangible Personal Property Owned by Local Governments
20. Chapter 279, Florida Statutes, Registered Public Obligations
21. Section 286.011, Florida Statutes, Public Meetings and Records; Public Inspection; Criminal and Civil Penalties (Government in the Sunshine)
22. Section 287.055, Florida Statutes, Acquisition of Professional Architectural, Engineering, Landscape Architectural or Surveying and Mapping Services; Definitions; Procedures; Contingent Fees Prohibited; Penalties (Consultants Competitive Negotiations Act)
23. Chapter 403, Florida Statutes, Environmental Control
24. Chapter 440, Florida Statutes, Workers’ Compensation
25. Chapter 760, Florida Statutes, Discrimination in the Treatment of Persons; Minority Representation
26. Chapter 768, Florida Statutes, Negligence (Sovereign Immunity)

1. Chapter 125, Part V, Florida Statutes, Children's Services
2. Chapter 153, Part II, Florida Statutes, County Water and Sewer Districts
3. Section 154.331, Florida Statutes, County Health and Mental Health Care Special Districts
4. Chapter 155, Florida Statutes, Hospitals
5. Chapter 159, Part III, Florida Statutes, Industrial Development Authorities
6. Chapter 159, Part IV, Florida Statutes, Housing Finance Authorities
7. Chapter 159, Part V, Florida Statutes, Research and Development Authorities
8. Chapter 161, Part II, Florida Statutes, Beach and Shore Preservation Districts
9. Chapter 163, Part I, Florida Statutes, Miscellaneous Programs; Florida Interlocal Cooperation Act of 1969
10. Chapter 163, Part II, Florida Statutes, Growth Policy; County and Municipal Planning; Land Development Regulation
11. Chapter 163, Part III, Florida Statutes, Community Redevelopment
12. Chapter 163, Part IV, Florida Statutes, Neighborhood Improvement Districts
13. Chapter 163, Part V, Florida Statutes, Regional Transportation Authorities
14. Chapter 163, Part VI, Florida Statutes, Collaborative Client Information Systems
15. Chapter 170, Florida Statutes, Supplemental and Alternative Method of Making Local Municipal Improvements
16. Chapter 190, Florida Statutes, Community Development Districts
17. Chapter 191, Florida Statutes, Independent Special Fire Control Districts
18. Chapter 243, Part II, Florida Statutes, Higher Educational Facilities Financing
19. Section 257.171, Florida Statutes, Multicounty Libraries
20. Section 265.32, Florida Statutes, County Fine Arts Council
21. Section 290.0056, Florida Statutes, Enterprise Zone Development Agency
22. Chapter 298, Florida Statutes, Drainage and Water Control
23. Chapter 315, Florida Statutes, Port Facilities Financing
24. Chapter 331, Florida Statutes, Aviation and Aerospace Facilities and Commerce
25. Chapter 332, Florida Statutes, Airports and Other Air Navigation Facilities
26. Chapter 336, Florida Statutes, County Road System
27. Chapter 343, Florida Statutes, Regional Transportation
28. Chapter 348, Florida Statutes, Expressway and Bridge Authorities
29. Chapter 373, Florida Statutes, Water Resources
30. Chapter 374, Florida Statutes, Navigation Districts; Waterways Development
31. Section 380.0663, Florida Statutes, Land Authority; Creation, Membership, Expenses
32. Chapter 388, Florida Statutes, Mosquito Control
33. Chapter 418, Florida Statutes, Recreation Districts
34. Chapter 421, Part I, Florida Statutes, Housing Authorities
35. Chapter 582, Florida Statutes, Soil and Water Conservation
36. Section 1013.355, Florida Statutes, Educational Facilities

1. The Americans with Disabilities Act of 1990
2. The Rehabilitation Act of 1973