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11. 40 HAD 11 • (Court struck fire assessments imposed against property based on the ratio of the assessed value of each property to the total value of all property in the district). In comparison, the Supreme Court in City of Naples v. Moon, 269 So. 2d 355 (Fla. 1972), found that the levying of a special assessment for improved parking facilities was valid because the City established specific guidelines to measure the benefits accruing to the assessed property. The guidelines were value of the property benefited, relative floor space of each improved property, its kind, susceptibility to improvement, and the maximum annual benefits to be conferred thereon. City of Niles, 269 So. 2d at 358. Finally, in determining the reasonableness of the apportionment, courts generally give deference to the legislative determination of a local government. In Sarasota Ccum�ty v. Sarasota Church of Christ, 667 So. zd 180 (Fla. 1995) The Supreme Court stated, "The legislative determination as to the existence of special benefits and as to the apportionment of the costs of those benefits should be upheld (by the courts) unless the determination is arbitrary." Sarasota county v. Sarasota Church of Christ, 667 So. 2d at 184. Requirement for a Municipal! Service Benefit Unit Most local government attorneys believe that counties can impose special assessments under Section 125.01(1)(r), Florida Statutes, without creating a municipal service benefit unit pursuant to Section 125.0'1(1)(q). The significance of this disfinctinn is that creation of a municipal----nuic-- bc.n. Tilt unit pursuant to Section 125.01(1)(q) requires consent of any affected municipality. There is, however, a recent case in which a municipality asserted that counties can only impose special assessments within a validly created municipal service benefit unit. Since the Court did not reach the issue, a detailed discussion of the case and the issue is pertinent to this report.