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M <br />0 <br />f <br />The levy of ad valorem taxes must be approved by referendum within the district <br />and an additional referendum must approve the pledge of ad valorem taxes to <br />secure the payment of bonds. Since Beach and Shore Preservation Authorities <br />are dependent special districts, any Special District Millage levied to fund general <br />benefits must be aggregated with the County [Millage. <br />Special benefit taxes are comparable to special assessments. Section 161.37 <br />requires that the tax shall be levied upon each taxable property it proportion to <br />benefits said property will receive as determined by the most recent economic <br />analysis of the program. Special benefits shall be assigned to groups of specific <br />properties which shall constitute zones because of the equal or comparable <br />benefits each included property will receive. Any substantive distinction between <br />special benefit taxes and special assessments becomes immaterial if the special <br />benefit faxes are to be collected on the ad valorem tax twill since the tax bill <br />collection method can only be used if the special benefit tax can became a lien <br />against homestead property. In order to meet this requirement, the special <br />benefit and fair apportionment standards applicable to special assessments must <br />be met. The special benefit requirement and the fair and reasonable <br />apportionment requirement are described later in this report under the discussion <br />of special assessments. <br />Home Rule Special Districts. Section 125.01(5)(a), Florida Statutes, authorizes a <br />county to create a special district to include both incorporated and <br />unincorporated areas subject to the approval by the affected municipality.' Once <br />created, each special district has the power to provide municipal services and <br />facilities "from funds derived from service charges, special assessments, or taxes <br />within such district only," Special districts created in this manner are classified as <br />"independent" or "dependent" under the criteria discussed earlier in this report. <br />;Section 2.09 of the Vero Beach City charter may lima the City's anility to provide this approval The Vero Beach City <br />Charier issue is discussed below <br />