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4D <br />r <br />• <br />In Madison County v. Foxx, 636 So. 2d 39 (Fla. 1st DCA 1994), the county <br />struggled with imposing special assessments for solid waste collection and <br />disposal, landfill closure, fire protection, and emergency medical and ambulance <br />services. The assessments were imposed against property in different portions <br />of the county. The fire assessment was effective in unincorporated areas only. <br />The assessment for solid waste collection and disposal applied to property within <br />the unincorporated area and within the municipality of Lee. The other two (2) <br />assessments, for landfill closure and emergency medical and ambulance <br />services, applied in the unincorporated areas and within the municipalities of Lee, <br />Greenville and the City of Madison, but only if the governing board agreed to the <br />special assessment by resolution. <br />In the implementing ordinance imposing the challenged assessments, the County <br />documented its uncertainty as to the statutory authority under which it was <br />acting: <br />Because the County was uncertain whether imposition of <br />these special assessments dealing with garbage collection <br />and disposal, landfill closure, and ambulance service, <br />required the creation of a Municipat Service Taxing Unit <br />(MSTU), or a Municipal Service Benefits unit (MSBU), or a <br />special district, or apparently whether the County had to <br />contract with the cities to provide the services, the County <br />claimed authority to act under Article VIII(1)(1) of the <br />Florida CorLstitution, section 125.01(1), section <br />125,01(1)(q)1., section 125.01(5)(a), and section <br />125.0101(2)). c�or firy pr otcction, the County claimred <br />authority to act under Article VI11(1)(f) of the Florida <br />Constitution, section 125.01(1), section 125,01(1)(q)2., and <br />section 125,01(5)(x). None of these ordinances referenced <br />section 125.01(1)(r), Florida statutes.' <br />'Recall that section 125.171(1){ry. Florida statutes, is She enumeration of the power to impose assessments generally, <br />