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4W <br />E_il <br />0 <br />i <br />Special districts may levy a millage: (1) authorized by law and (2) approved by <br />voters ("Special District Millage"). However, if the sum of the proposed County <br />Millage and Special District Millage for dependent special districts exceeds ten <br />(10) mills, Section 200.071, Florida Statutes, requires that the County Millage be <br />reduced so that the aggregate ad valorem tax does not exceed ten (10) mills.2 <br />(See the general discussion of special districts later in this report for an <br />enumeration of the criteria for determining whether a special district is dependent <br />or independent.) <br />Municipal Service Taxing Units <br />Subject to the restrictions described below, the County may establish a coastal <br />municipal service taxing unit and impose ad valorem taxes to fund the storm <br />protection benefits derived by privately -owned property. <br />Section 125.01(1)(q), Florida Statutes, authorizes counties to create municipal <br />service taxing units and impose ad valorem taxes within the limits fixed for <br />municipal services to fund essential facilities and municipal services, specifically <br />including beach erosion control. The Supreme Court of Florida upheld the <br />constitutionality of a county levy of ad valorem taxes within a municipal service <br />taxing unit without referendum within the ten (10) mill constitutional limit for <br />municipal purposes in Gallant v. Stephens, 358 So. 2d 536 (Fla. 1978). <br />However, Article Vil, Section 12 of the Florida Constitution requires referendum <br />approval if ad valorem taxes are pledged to secure the payment of bonds. <br />'See Board of County Commissioners, tfernando County u. Florida Department of Community Affairs, 626 So 2d 1330 <br />(Fla. 1993} (upholding the constitutionality of the aggregation of the dependent district nldtai]o with the county purpose <br />millage). <br />