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40 • Since any MSTU Millage will intrude upon the Municipal Millage, a municipal service taxing unit may not include property located within a municipality unless the municipality consents by ordinance.3 Consent may be given annually or for a term of years. A municipal service taxing unit is not constitutionally nor functionally a special district. It is purely a mechanism by which a county can rund a particular service from a levy of ad valorem taxes, not countywide, but within all or a portion of the County. Subject to certain specific exceptions not pertinent to this discussion, Section 200.066, Florida Statutes, requires that municipal service taxing units be created prior to January 1 of the calendar year in which the first ad valorem tax bill will be mailed. Special Districts General Discussion, Ad valorem taxes can also be imposed by special districts. Special districts are limited forms of local government, created to perform specialized functions. Special districts have no home rule power; they only have the powers expressly provided by, or which can be reasonably implied from, the authority provided legislatively in their charter, Special District Millage must be authorized by law and approved by referendum. An additional referendum must approve the pledge of ad valorem taxes to secure the payment of bonds. As previously noted, any Special District Millage imposed by a dependent sperial district must be aggregated with the County Millage. Subject to certain specific exceptions not pertinent to this discussion, Section 200.066, Florida Statutes. requires that special districts be created prior to January 1 of the calendar year in which the first ad valorem tax bill will be mailed. 'Section < 09 of the Vero Beach City Charter may I'imil the City's ability to provide consent The Vera Reach City Charter issue is discussed below. 'Since MSTUS are not dependent special districts, the Special Dislrict Millage need not be aggregated with the County Millage.