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4 <br />I-1 <br />11 <br />i <br />636 So. 2d at 42. <br />A special district created under section 125.01(5), Florida Statutes, requires <br />municipal consent. The property owners in Madison County also argued that <br />municipal consent was required under section 125.01(1)(q) for the creation of a <br />municipal service benefit unit within municipal areas. Notwithstanding the <br />enumerated general power to levy special assessments in section 125.01(1)(r) <br />and the policy of broad and liberal construction of home rule power mandated in <br />section 125.01(3), the property owners further argued that the creation of a <br />municipal service benefit unit with the required municipal consent was the <br />exclusive method for a county to impose assessments within municipal areas. <br />The court's decision did not reach this issue and the court stated: <br />Because of our conclusion that these ordinances imposing special <br />assessments are null and void for failure of the County to <br />substantially comply with the statutory authority under which it <br />purported to act, we do not reach the further issue raised by the <br />County, that is, whether section 125.01(1)(q)2. is the exclusive <br />means by which the County may impose special assessments <br />within municipalities, or whether section 125.01(r) grants counties <br />the broad home rule power to impose special assessments <br />county -wide unless affected cities opt out by passing inconsistent <br />legislation.e <br />636 So. 2d at 48. <br />'Section 125.01(1)(g), Florida Statutes, was subsequenVy amended to eliminate the specific provis4ons pertaining to fire <br />control services. Currently, section 125.01(l)(g) allows a municipal service taxing unit 10 include municipal areas subject <br />to consent by ordinance of the affected municipality The millage levied within the municipal area by a county within a <br />municipal service taxing unit and the miltage levied by the municipality cannot, in the aggregate for any parcel, exceed the <br />10 mill limit For municipal purposes. <br />