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General <br />AD VALOREM TAXES Fund MSTU <br />Unincorporated area only No Yes1 <br />C i.ty only No <br />Part unincorporated <br />Special Tax <br />District <br />No <br />No No <br />area/part city but <br />less than all county No No Yes2 <br />All county Yes No Yes <br />The MSTU may contract with municipalities. <br />2•A referendum approving millage is required, as is <br />approval by all cities. <br />(2) The following chart indicates the financing entities and <br />jurisdictions in which special assessments can be raised: <br />SPECIAL ASSESSMENTS <br />Unincorporated area only <br />City only <br />Part unincorporated <br />area/part city but <br />less than all county <br />All county <br />General MSBU <br />. Fund <br />Yes Yes <br />No No <br />No No <br />No No <br />Special Assessment <br />District <br />No <br />No <br />Yes4 <br />Yes4 <br />3 The MSBU may contract with the cities. <br />4 Approval of all cities by ordinance is required. <br />(3) Finally, SERVICE CHARGES against system users may be used by <br />the Board whiji charges could fund the emergency medical services <br />entirely or in part. Also, the service charge can be used in <br />conjunction with ad valorem taxes or special assessments. <br />Commissioner Eggert advised that since Indian River Shores <br />has an ALS system within their public safety system, they would <br />prefer a special district because they then would have the option <br />of not undergoing dual taxation and because they could withdraw <br />from the district. She just wanted to know the Board's feelings <br />on this and also their feelings on Brevard County's ordinance <br />which is a special district ordinance. <br />Commissioner Scurlock had a concern in that we already have <br />a number of special districts within the county, of which one is <br />80 <br />BOOK 7 <br />r <br />frA <br />