2.3 OTHER STATUTES

2.3.1 Community Development Districts - Chapter 190

Chapter 190 of the Statutes establishes a uniform method for the creation of new independent community development districts. Districts of up to 1000 acres may be created by county ordinance; larger districts are approved by the Governor and Cabinet.

Such districts are authorized under FLA. STAT., § 190.012 (1)(a) to finance, establish, construct, operate and maintain systems and facilities for water management and control of lands within the district. §190.013 authorizes the district to assess properties within the district for such benefits, and prescribes the steps which must be undertaken in implementing a comprehensive water management and control plan. If the district's board of supervisors is elected, under FLA. STAT., § 190.021 it may impose an ad valorem tax of up to three mills for operating purposes, in addition to the amount necessary for debt service. The district may also levy "benefit special assessments" for the amortization of capital (§190.021(2)) and "maintenance special assessments" for maintenance and preservation of the facilities (§190.021(3)). The uniform method for collection of such assessments via the annual property tax bill under Chapter 197 may be utilized by the district.

2.3.2 Water Control Districts

Prior to 1980, Chapter 298 of the Statutes authorized formation of drainage or "water control" districts upon petition of landowners to the circuit court. After 1980, new water control districts can be formed only by special legislation or by a county's creation of a municipal services benefit or taxing unit. Such districts are authorized to employ an engineer to develop a water control plan, and thereafter to construct, operate and control the works and improvements described in that plan. Under § 298.305, the board of supervisors may levy a non-ad valorem assessment both for the construction of the works and improvements, and for their maintenance.

Although community development districts can only be formed by the process described in Chapter 190 of the statutes, §190.013(6) specifies that the water management and control plan of a community development district shall be implemented, and its costs assessed by the process set forth in §298.301.

2.3.3 Everglades Improvement and Management

The Surface Water Improvement and Management Act provides, in FLA. STAT., § 373.4592, for the Everglades Program. An agricultural privilege tax is imposed in certain basins. For all other affected lands the South Florida Water Management District, alone or in consort with cities or counties, is authorized to create one or more stormwater management system benefit areas, and to levy special assessments for the acquisition, construction, operation and maintenance of stormwater management systems for those areas. The District is authorized to utilize the uniform non-ad valorem method of collecting such assessments under Chapter 197 of the Statutes.