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40 i a Section 125.01(5)(b), Florida Statutes, requires that the governing body of the special district be composed of county commissioners and further provides that the governing board may include elected officials of the affected municipality. The basis of apportionment must be established in the ordinance. The levy of ad valorern taxes must be approved by referendum within the district and an additional referendum must approve the pledge of ad valorem taxes to secure the payment of bonds, If the district is dependent, any Special District Millage levied to fund general benefits must be aggregated with the County Millage. No aggregation is required if the district is independent, Vero Beach City Charter The Vero Beach City Charter contains an unusual provision that merits discussion in the context of ad valorem tax and special assessment options. Section 2.09. Referendum Required. Unless specifically authorized to do so by one or more local binding referendum elections, the City of Vero Beach shall not on beaches owned by or within the municipal limits of the City of Vero Beach, directly or indirectly, expend tax dollars from whatever source (local, state or federal) on beach restoration that involves the direct or indirect placement of sand on the beach except in the amount necessary to protect life or property during storms or other natural disasters. By its express terms, Section 2.09 limits the expenditure of tax dollars by the City of Vero Beach (notwithstanding their source), but does not expressly limit the expenditure of tai dollars by the County or any other governmental entity. Moreover, it does not expressly limit the use of special assessments by the County or the City of Vero Beach because a legally imposed special assessment is not a tax. City of Boca Raton v. State, 595 So.2d 25 (la. 1992), Even if Section 2.09 did intend to limit the County, the constitutional principle that a