Bill Text: FL S0956 | 2016 | Regular Session | Introduced
Bill Title: Special Districts
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-02-18 - Laid on Table, companion bill(s) passed, see CS/HB 479 (Ch. 2016-22) [S0956 Detail]
Download: Florida-2016-S0956-Introduced.html
Florida Senate - 2016 SB 956 By Senator Stargel 15-00419B-16 2016956__ 1 A bill to be entitled 2 An act relating to special districts; amending s. 3 11.40, F.S.; conforming cross-references; amending s. 4 189.011, F.S.; revising legislative intent with 5 respect to the Uniform Special District Accountability 6 Act to include dependent special districts; amending 7 s. 189.016, F.S.; specifying the period of time for 8 which certain budget information must remain on the 9 special district’s website; deleting provisions 10 requiring a special district to transmit certain 11 budgets to the local government under specific 12 circumstances; reenacting s. 165.0615(16), F.S., 13 relating to municipal conversion of independent 14 special districts upon an elector-initiated and 15 approved referendum, to incorporate the amendment to 16 s. 189.016, F.S., in references thereto; amending s. 17 189.02, F.S.; specifying the Legislature’s authority 18 to create dependent special districts by special act; 19 creating s. 189.022, F.S.; providing for the 20 identification of a dependent special district as 21 dependent in its charter; amending s. 189.031, F.S.; 22 providing for the identification of an independent 23 special district as independent in its charter; 24 transferring, renumbering, and amending ss. 189.034 25 and 189.035, F.S.; authorizing the Legislative 26 Auditing Committee, for districts created by special 27 act, or local general-purpose governments, for 28 districts created by local ordinance or enacted by 29 local resolution, to convene public hearings for 30 special districts that fail to file specified required 31 reports or requested information; deleting related 32 provisions requiring the committee to provide certain 33 notice to the Legislature or local general-purpose 34 government, as appropriate, when a special district 35 fails to file certain required reports or requested 36 information, to conform; amending s. 189.061, F.S.; 37 requiring the Department of Economic Opportunity to 38 exclude inactive special districts from the official 39 list of special districts; revising procedures for 40 maintaining the official list of special districts; 41 specifying that the official list or determination of 42 status of a special district does not constitute final 43 agency action; providing procedures for use in 44 resolving inconsistencies in status determinations of 45 special districts as identified in the official lists; 46 requiring the Auditor General to notify the department 47 of entities that attempt to report as special 48 districts in certain reports; amending s. 189.062, 49 F.S.; revising the criteria that must be documented 50 before a special district may be declared inactive; 51 authorizing the repeal of certain special acts of 52 inactive special districts by general law; providing 53 criteria for initiating such general law; revising the 54 circumstances under which a declaration of inactive 55 status may be invalidated; requiring the department to 56 remove special districts declared inactive from the 57 official list of special districts; requiring the 58 department to keep a separate list of inactive 59 districts; amending s. 189.064, F.S.; revising the 60 required content of the special district handbook; 61 creating s. 189.0653, F.S.; requiring special 62 districts created by special act or local ordinance to 63 provide specified information to the committee or 64 local general-purpose government, as appropriate; 65 amending s. 189.067, F.S.; conforming cross 66 references; amending s. 189.068, F.S.; conforming 67 cross-references; specifying that certain dependent 68 special districts may be reviewed by specified local 69 general-purpose governments; amending s. 189.069, 70 F.S.; revising the list of items required to be 71 included on the websites of special districts; 72 amending ss. 189.071 and 189.072, F.S.; conforming 73 provisions to changes made by the act; reenacting s. 74 189.074(2)(e) and (3)(g), F.S., relating to the 75 voluntary merger of independent special districts, to 76 incorporate the amendment to s. 189.016, F.S., in 77 references thereto; providing an effective date. 78 79 Be It Enacted by the Legislature of the State of Florida: 80 81 Section 1. Paragraph (b) of subsection (2) of section 82 11.40, Florida Statutes, is amended to read: 83 11.40 Legislative Auditing Committee.— 84 (2) Following notification by the Auditor General, the 85 Department of Financial Services, or the Division of Bond 86 Finance of the State Board of Administration of the failure of a 87 local governmental entity, district school board, charter 88 school, or charter technical career center to comply with the 89 applicable provisions within s. 11.45(5)-(7), s. 218.32(1), s. 90 218.38, or s. 218.503(3), the Legislative Auditing Committee may 91 schedule a hearing to determine if the entity should be subject 92 to further state action. If the committee determines that the 93 entity should be subject to further state action, the committee 94 shall: 95 (b) In the case of a special district created by: 96 1. A special act, notify the President of the Senate, the 97 Speaker of the House of Representatives, the standing committees 98 of the Senate and the House of Representatives charged with 99 special district oversight as determined by the presiding 100 officers of each respective chamber, the legislators who 101 represent a portion of the geographical jurisdiction of the 102 special districtpursuant to s. 189.034(2), and the Department 103 of Economic Opportunity that the special district has failed to 104 comply with the law. Upon receipt of notification, the 105 Department of Economic Opportunity shall proceed pursuant to s. 106 189.062 or s. 189.067. If the special district remains in 107 noncompliance after the process set forth in s. 189.0651 108189.034(3), or if a public hearing is not held, the Legislative 109 Auditing Committee may request the department to proceed 110 pursuant to s. 189.067(3). 111 2. A local ordinance, notify the chair or equivalent of the 112 local general-purpose government pursuant to s. 189.0652 113189.035(2)and the Department of Economic Opportunity that the 114 special district has failed to comply with the law. Upon receipt 115 of notification, the department shall proceed pursuant to s. 116 189.062 or s. 189.067. If the special district remains in 117 noncompliance after the process set forth in s. 189.0652 118189.034(3), or if a public hearing is not held, the Legislative 119 Auditing Committee may request the department to proceed 120 pursuant to s. 189.067(3). 121 3. Any manner other than a special act or local ordinance, 122 notify the Department of Economic Opportunity that the special 123 district has failed to comply with the law. Upon receipt of 124 notification, the department shall proceed pursuant to s. 125 189.062 or s. 189.067(3). 126 Section 2. Subsection (2) of section 189.011, Florida 127 Statutes, is amended to read: 128 189.011 Statement of legislative purpose and intent.— 129 (2) The Legislature finds that special districts serve a 130 necessary and useful function by providing services to residents 131 and property in the state. The Legislature finds further that 132 special districts operate to serve a public purpose and that 133 this is best secured by certain minimum standards of 134 accountability designed to inform the public and appropriate 135 local general-purpose governments of the status and activities 136 of special districts. It is the intent of the Legislature that 137 this public trust be secured by requiring eachindependent138 special district in the state to register and report its 139 financial and other activities. The Legislature further finds 140 that failure of aan independentspecial district to comply with 141 the minimum disclosure requirements set forth in this chapter 142 may result in action against the specialofficers of such143 districtbody. 144 Section 3. Subsections (4) and (7) of section 189.016, 145 Florida Statutes, are amended to read: 146 189.016 Reports; budgets; audits.— 147 (4) The tentative budget must be posted on the special 148 district’s official website at least 2 days before the budget 149 hearing, held pursuant to s. 200.065 or other law, to consider 150 such budget and must remain on the website for at least 45 days. 151 The final adopted budget must be posted on the special 152 district’s official website within 30 days after adoption and 153 must remain on the website for at least 2 years.If the special154district does not operate an official website, the special155district must, within a reasonable period of time as established156by the local general-purpose government or governments in which157the special district is located or the local governing authority158to which the district is dependent, transmit the tentative159budget or final budget to the manager or administrator of the160local general-purpose government or the local governing161authority. The manager or administrator shall post the tentative162budget or final budget on the website of the local general163purpose government or governing authority.This subsection and 164 subsection (3) do not apply to water management districts as 165 defined in s. 373.019. 166 (7) If the governing body of a special district amends the 167 budget pursuant to paragraph (6)(c), the adopted amendment must 168 be posted on the official website of the special district within 169 5 days after adoption and must remain on the website for at 170 least 2 years.If the special district does not operate an171official website, the special district must, within a reasonable172period of time as established by the local general-purpose173government or governments in which the special district is174located or the local governing authority to which the district175is dependent, transmit the adopted amendment to the manager or176administrator of the local general-purpose government or177governing authority. The manager or administrator shall post the178adopted amendment on the website of the local general-purpose179government or governing authority.180 Section 4. For the purpose of incorporating the amendment 181 made by this act to section 189.016, Florida Statutes, in a 182 reference thereto, subsection (16) of section 165.0615, Florida 183 Statutes, is reenacted to read: 184 165.0615 Municipal conversion of independent special 185 districts upon elector-initiated and approved referendum.— 186 (16) If the incorporation plan is approved by a majority of 187 the votes cast in the independent special district, the district 188 shall notify the special district accountability program 189 pursuant to s. 189.016(2) and the local general-purpose 190 governments in which any part of the independent special 191 district is situated pursuant to s. 189.016(7). 192 Section 5. Subsection (5) is added to section 189.02, 193 Florida Statutes, to read: 194 189.02 Dependent special districts.— 195 (5) The Legislature may create a dependent special district 196 by special act at the request or with the consent of the local 197 government upon which the special district will be dependent. 198 Section 6. Section 189.022, Florida Statutes, is created to 199 read: 200 189.022 Status statement.—The charter of a newly created 201 dependent special district shall contain, and where practical 202 and feasible, the charter of an existing dependent special 203 district shall be amended to contain, a reference to the status 204 of the special district as dependent. When necessary, the status 205 statement shall be amended to conform to the department’s 206 determination or declaratory statement regarding the status of 207 the district. 208 Section 7. Subsection (5) of section 189.031, Florida 209 Statutes, is amended to read: 210 189.031 Legislative intent for the creation of independent 211 special districts; special act prohibitions; model elements and 212 other requirements; local general-purpose government/Governor 213 and Cabinet creation authorizations.— 214 (5) STATUS STATEMENT.—After October 1, 1997,The charter of 215 aanynewly created independent special district shall contain, 216 and, whereaspractical and feasible, the charter of an existing 217 independenta preexistingspecial district shall be amended to 218 contain, a reference to the status of the special district as 219dependent orindependent. When necessary, the status statement 220 shall be amended to conform towiththe department’s 221 determination or declaratory statement regarding the status of 222 the district. 223 Section 8. Section 189.034, Florida Statutes, is 224 transferred, renumbered as section 189.0651, Florida Statutes, 225 and amended to read: 226 189.0651189.034Oversight of special districts created by 227 special act of the Legislature.— 228 (1) This section applies to any special district created by 229 special act of the Legislature. 230 (2) If a special district fails to file required reports or 231 requested information under s. 11.45(6), s. 11.45(7), s. 218.32, 232 s. 218.38(3), s. 218.39, or s. 218.503(3),with the appropriate 233 state agency or office, the Legislative Auditing Committeeor234its designee shall provide written notice of the district’s235noncompliance to the President of the Senate, the Speaker of the236House of Representatives, the standing committees of the Senate237and the House of Representatives charged with special district238oversight as determined by the presiding officers of each239respective chamber, and the legislators who represent a portion240of the geographical jurisdiction of the special district.241(3) the Legislative Auditing Committeemay convene a public 242 hearing on the issue of such noncompliance, as well as general 243 oversight of the special district as provided in s. 189.068, at 244 the direction of the President of the Senate and the Speaker of 245 the House of Representatives. 246(4) Before the public hearing as provided in subsection247(3), the special district shall provide the following248information at the request of the Legislative Auditing249Committee:250(a) The district’s annual financial report for the prior251fiscal year.252(b) The district’s audit report for the previous fiscal253year.254(c) An annual report for the previous fiscal year providing255a detailed review of the performance of the special district,256including the following information:2571. The purpose of the special district.2582. The sources of funding for the special district.2593. A description of the major activities, programs, and260initiatives the special district undertook in the most recently261completed fiscal year and the benchmarks or criteria under which262the success or failure of the district was determined by its263governing body.2644. Any challenges or obstacles faced by the special265district in fulfilling its purpose and related responsibilities.2665. Ways the special district believes it could better267fulfill its purpose and related responsibilities and a268description of the actions that it intends to take during the269ensuing fiscal year.2706. Proposed changes to the special act that established the271special district and justification for such changes.2727. Any other information reasonably required to provide the273Legislative Auditing Committee with an accurate understanding of274the purpose for which the special district exists and how it is275fulfilling its responsibilities to accomplish that purpose.2768. Any reasons for the district’s noncompliance.2779. Whether the district is currently in compliance.27810. Plans to correct any recurring issues of noncompliance.27911. Efforts to promote transparency, including maintenance280of the district’s website in accordance with s. 189.069.281 Section 9. Section 189.035, Florida Statutes, is 282 transferred, renumbered as section 189.0652, Florida Statutes, 283 and amended to read: 284 189.0652189.035Oversight of special districts created by 285 local ordinance or enacted by local resolution.— 286 (1) This section applies to any special district created by 287 local ordinance or enacted by local resolution. 288 (2) If a special district fails to file required reports or 289 requested information under s. 11.45(6), s. 11.45(7), s. 218.32, 290 s. 218.38(3), s. 218.39, or s. 218.503(3) with the appropriate 291 state agency or office,the Legislative Auditing Committee or292its designee shall provide written notice of the district’s293noncompliance to the chair or equivalent of the local general294purpose government.295(3)the chair or equivalent of the local general-purpose 296 government may convene a public hearing on the issue of such 297 noncompliance, as well as general oversight of the special 298 district as provided in s. 189.068, within 3 months after 299 receipt of notice of noncompliance from the Legislative Auditing 300 Committee. Within 30 days after receiving written notice of 301 noncompliance, the local general-purpose government shall notify 302 the Legislative Auditing Committee as to whether a hearing under 303 this section will be held and, if so, provide the date, time, 304 and place of the hearing. 305(4) Before the public hearing as provided in subsection306(3), the special district shall provide the following307information at the request of the local general-purpose308government:309(a) The district’s annual financial report for the previous310fiscal year.311(b) The district’s audit report for the previous fiscal312year.313(c) An annual report for the previous fiscal year, which314must provide a detailed review of the performance of the special315district and include the following information:3161. The purpose of the special district.3172. The sources of funding for the special district.3183. A description of the major activities, programs, and319initiatives the special district undertook in the most recently320completed fiscal year and the benchmarks or criteria under which321the success or failure of the district was determined by its322governing body.3234. Any challenges or obstacles faced by the special324district in fulfilling its purpose and related responsibilities.3255. Ways in which the special district believes that it326could better fulfill its purpose and related responsibilities327and a description of the actions that it intends to take during328the ensuing fiscal year.3296. Proposed changes to the ordinance or resolution that330established the special district and justification for such331changes.3327. Any other information reasonably required to provide the333reviewing entity with an accurate understanding of the purpose334for which the special district exists and how it is fulfilling335its responsibilities to accomplish that purpose.3368. Any reasons for the district’s noncompliance.3379. Whether the district is currently in compliance.33810. Plans to correct any recurring issues of noncompliance.33911. Efforts to promote transparency, including maintenance340of the district’s website in accordance with s. 189.069.341 (3)(5)If the local general-purpose government convenes a 342 public hearing under subsection (2)this section, it shall 343 provide the department and the Legislative Auditing Committee 344 with a report containing its findings and conclusions within 60 345 days after completion of the public hearing. 346 Section 10. Subsections (1), (2), and (4) of section 347 189.061, Florida Statutes, are amended, present subsection (3) 348 of that section is renumbered as subsection (4) and amended, and 349 a new subsection (3) is added to that section, to read: 350 189.061 Official list of special districts.— 351 (1)(a) The department shall maintain the official list of 352 special districts. The official list of special districts shall 353 include all special districts in this state and shall indicate 354 the independent or dependent status of each district. All 355 special districts on the list shall be sorted by county. The 356 definitions in s. 189.012 shall be the criteria for 357 determination of the independent or dependent status of each 358 special district on the official list. The status of community 359 development districts shall be independent on the official list 360 of special districts. 361 (b) The official list shall exclude all districts declared 362 inactive as provided in s. 189.062. 363 (2) The official list shall be maintainedproducedby the 364 department using the information filed with the department by 365 the special districts pursuant to this chapter. If a special 366 district does not submit its written status statement required 367 by s. 189.016(1) within the required time, the department may 368 determine the status of the district. If the department 369 determines the status, the department shall render its 370 determination to an agent of the special districtafter the371department has notified each special district that is currently372reporting to the department, the Department of Financial373Services pursuant to s. 218.32, or the Auditor General pursuant374to s. 218.39. Upon notification, each special district shall375submit, within 60 days, its determination of its status. The376determination submitted by a special district shall be377consistent with the status reported in the most recent local378government audit of district activities submitted to the Auditor379General pursuant to s. 218.39. 380 (3) The official list of special districts or the 381 determination of status does not constitute final agency action 382 pursuant to chapter 120. If the status of a special district on 383 the official list is inconsistent with the status submitted by 384 the district, the district may request the department to issue a 385 declaratory statement setting forth the requirements necessary 386 to resolve the inconsistency. If necessary, upon issuance of a 387 declaratory statement by the department that is not appealed 388 pursuant to chapter 120, the governing body of any special 389 district receiving such a declaratory statement shall apply to 390 the entity that originally established the district for an 391 amendment to its charter correcting the specified defects in its 392 original charter. This amendment shall be for the sole purpose 393 of resolving inconsistencies between a district charter and the 394 status of a district as it appears on the official list. 395 (4)(3)The Department of Financial Services shall notify 396providethe department of each entity that attempts to report as 397 a special district in the annual financial reportwith a list of398dependent special districts reportingpursuant to s. 218.32 that 399 is not includedfor inclusionon the official list of special 400 districts. The Auditor General shall notify the department of 401 each entity that attempts to report as a special district in an 402 audit report issued pursuant to s. 218.39 which is not included 403 on the official list of special districts. Upon notification by 404 the Department of Financial Services or the Auditor General, the 405 department shall determine whether the entity is a special 406 district as defined in s. 189.012. If the entity is a special 407 district, the department shall add the entity to the official 408 list of special districts and shall notify each such entity that 409 it is required to comply with s. 189.013. 410(4) If a special district does not submit its status to the411department within the required time period, then the department412shall have the authority to determine the status of said413district. After such determination of status is completed, the414department shall render the determination to an agent of the415special district.416 Section 11. Section 189.062, Florida Statutes, is amended 417 to read: 418 189.062 Special procedures for inactive districts.— 419 (1) The department shall declare inactive any special 420 district in this state by documenting that: 421 (a) The special district meets one of the following 422 criteria: 423 1. The registered agent of the district, the chair of the 424 governing body of the district, or the governing body of the 425 appropriate local general-purpose government notifies the 426 department in writing that the district has taken no action for 427 2 or more years; 428 2. The registered agent of the district, the chair of the 429 governing body of the district, or the governing body of the 430 appropriate local general-purpose government notifies the 431 department in writing that the district has not had a governing 432 body or a sufficient number of governing body members to 433 constitute a quorum for 2 or more years; 434 3. The registered agent of the district, the chair of the 435 governing body of the district, or the governing body of the 436 appropriate local general-purpose government fails to respond to 437 an inquiry by the department within 21 days; 438 4. The department determines, pursuant to s. 189.067, that 439 the district has failed to file any of the reports listed in s. 440 189.066; 441 5. The district has not had a registered office and agent 442 on file with the department for 1 or more years; or 443 6. The governing body of a special district provides 444 documentation to the department that it has unanimously adopted 445 a resolution declaring the special district inactive. The 446 special district isshall beresponsible for payment of any 447 expenses associated with its dissolution.A special district448declared inactive pursuant to this subparagraph may be dissolved449without a referendum; or450 (b) The department, special district, or local general 451 purpose government has published a notice of proposed 452 declaration of inactive status in a newspaper of general 453 circulation in the county or municipality in which the territory 454 of the special district is located and has sent a copy of such 455 notice by certified mail to the registered agent or chair of the 456 governing body, if any. Such notice must include the name of the 457 special district, the law under which it was organized and 458 operating, a general description of the territory included in 459 the special district, and a statement that any objections must 460 be filed pursuant to chapter 120 within 21 days after the 461 publication date.; and462 (c) Twenty-one days have elapsed from the publication date 463 of the notice of proposed declaration of inactive status and no 464 administrative appeals were filed. 465 (2) If any special district is declared inactive pursuant 466 to this section, the property or assets of the special district 467 are subject to legal process for payment of any debts of the 468 district. After the payment of all the debts of said inactive 469 special district, the remainder of its property or assets shall 470 escheat to the county or municipality wherein located. If, 471 however, it shall be necessary, in order to pay any such debt, 472 to levy any tax or taxes on the property in the territory or 473 limits of the inactive special district, the same may be 474 assessed and levied by order of the local general-purpose 475 government wherein the same is situated and shall be assessed by 476 the county property appraiser and collected by the county tax 477 collector. 478 (3)(a) In the case of a district created by special act of 479 the Legislature, the department shall send a notice of 480 declaration of inactive status to the Speaker of the House of 481 Representatives and the President of the Senate, and the 482 standing committees of the Senate and the House of 483 Representatives charged with special district oversight as 484 determined by the presiding officers of each respective chamber 485 and the Legislative Auditing Committee. The notice of 486 declaration of inactive status shall reference each known 487 special act creating or amending the charter of any special 488 district declared to be inactive under this section. The 489 declaration of inactive status shall be sufficient notice as 490 required by s. 10, Art. III of the State Constitution to 491 authorize the Legislature to repeal any special laws so 492 reported. Each special act creating or amending the charter of a 493 special district declared to be inactive under this section may 494 be repealed by general law initiated by either of the standing 495 committees with the approval of the chamber’s presiding officer; 496 however, notice of the introduction of legislation providing for 497 such repeal of a special act must be given to each member of the 498 Legislature who represents any portion of the area within the 499 jurisdiction of the special district. 500 (b) In the case of a district created by one or more local 501 general-purpose governments, the department shall send a notice 502 of declaration of inactive status to the chair of the governing 503 body of each local general-purpose government that created the 504 district. 505 (c) In the case of a district created by interlocal 506 agreement, the department shall send a notice of declaration of 507 inactive status to the chair of the governing body of each local 508 general-purpose government which entered into the interlocal 509 agreement. 510 (4) The entity that created a special district declared 511 inactive under this section must dissolve the special district 512 by repealing its enabling laws or by otherappropriatemeans as 513 set forth in s. 189.071 or s. 189.072.Any special district514declared inactive pursuant to subparagraph (1)(a)5. may be515dissolved without a referendum.516 (5) A special district declared inactive under this section 517 may not collect taxes, fees, or assessments unless the 518 declaration is: 519 (a) Withdrawn or revoked by the department; or 520 (b) Invalidated in proceedings initiated by the special 521 district within 30 days after the publication date of the 522 newspaper notice required under paragraph (1)(b)written notice523of the declaration was provided to the special district524governing body by physical or electronic delivery, receipt525confirmed. The special district governing body may initiate 526 proceedings within the period authorized in this paragraph by: 527 1. Filing with the department a petition for an 528 administrative hearing pursuant to s. 120.569; or 529 2. Filing an action for declaratory and injunctive relief 530 under chapter 86 in the circuit court of the judicial circuit in 531 which the majority of the area of the district is located. 532 (c) If a timely challenge to the declaration is not 533 initiated by the special district governing body, or the 534 department prevails in a proceeding initiated under paragraph 535 (b), the department may enforce the prohibitions in this 536 subsection by filing a petition for enforcement with the circuit 537 court in and for Leon County. The petition may request 538 declaratory, injunctive, or other equitable relief, including 539 the appointment of a receiver, and any forfeiture or other 540 remedy provided by law. 541 (d) The prevailing party shall be awarded costs of 542 litigation and reasonable attorney fees in any proceeding 543 brought under this subsection. 544 (6)(a) The department shall immediately remove each special 545 district declared inactive as provided in this section from the 546 official list of special districts maintained as provided in ss. 547 189.061 and 189.064. 548 (b) The department shall create a separate list of all 549 special districts declared inactive as provided in this section 550 and shall maintain each such district on the inactive list until 551 the department determines that the district has resumed active 552 status, the district is merged as provided in s. 189.071 or s. 553 189.074, or the district is dissolved as provided in s. 189.071 554 or s. 189.072. 555 Section 12. Subsections (1), (2), and (3) of section 556 189.064, Florida Statutes, are amended to read: 557 189.064 Special District Accountability Program; duties and 558 responsibilities.—The Special District Accountability Program of 559 the department has the following duties: 560 (1) Electronically publishing special district 561 noncompliance status reports from the Department of Management 562 Services, the Department of Financial Services, the Division of 563 Bond Finance of the State Board of Administration, the Auditor 564 General, and the Legislative Auditing Committee, for the 565 reporting required in ss. 112.63, 218.32, 218.38, and 218.39. 566 The noncompliance reports must list those special districts that 567 did not comply with the statutory reporting requirements and be 568 made available to the public electronically. 569 (2) Maintaining the official list of special districts as 570 set forth in s. 189.061. 571 (3) Publishing and updating of a “Florida Special District 572 Handbook” that contains, at a minimum: 573 (a) A section that specifies definitions of special 574 districts and status distinctions in the statutes. 575 (b) A section or sections that specify current statutory 576 provisions for special district creation, implementation, 577 modification, dissolution, and operating procedures. 578 (c) A section that summarizes the reporting requirements 579 applicable to all types of special districts as provided in ss. 580 189.015 and 189.016. 581 (d) A section that summarizes the public facilities 582 reporting requirements and the evaluation and appraisal 583 notification schedule as provided in s. 189.08(2). 584 Section 13. Section 189.0653, Florida Statutes, is created 585 to read: 586 189.0653 Information before public hearing on 587 noncompliance.—Before the public hearing as provided in s. 588 189.0651(2) or s. 189.0652(2) is held, the special district 589 shall provide the following information at the request of the 590 local general-purpose government or the Legislative Auditing 591 Committee, as appropriate: 592 (1) The district’s annual financial report for the previous 593 fiscal year. 594 (2) The district’s audit report for the previous fiscal 595 year. 596 (3) Minutes of meetings of the special district’s governing 597 body for the previous fiscal year and the current fiscal year to 598 date. 599 (4) A report for the previous fiscal year providing the 600 following: 601 (a) The purpose of the special district. 602 (b) The sources of funding for the special district. 603 (c) A description of the major activities, programs, and 604 initiatives the special district undertook in the most recently 605 completed fiscal year and the benchmarks or criteria under which 606 the success or failure of the district was or will be determined 607 by its governing body. 608 (d) Any challenges or obstacles faced by the special 609 district in fulfilling its purpose and related responsibilities. 610 (e) Ways in which the special district’s governing body 611 believes it could better fulfill the special district’s purpose 612 and a description of the actions it intends to take. 613 (f) Proposed changes to the special act, ordinance, or 614 resolution, as appropriate, which established the special 615 district and justification for such changes. 616 (g) Any other information reasonably required to provide 617 the reviewing entity with an accurate understanding of the 618 purpose of the special district and how the special district is 619 fulfilling that purpose. 620 (h) Any reasons for the district’s noncompliance resulting 621 in the public hearing. 622 (i) Whether the district is currently in compliance. 623 (j) Plans to correct any recurring issues of noncompliance. 624 (k) Efforts to promote transparency, including a statement 625 indicating whether the district’s website complies with s. 626 189.069. 627 Section 14. Subsection (2) of section 189.067, Florida 628 Statutes, is amended to read: 629 189.067 Failure of district to disclose financial reports.— 630 (2) Failure of a special district to comply with the 631 actuarial and financial reporting requirements under s. 112.63, 632 s. 218.32, or s. 218.39 after the procedures of subsection (1) 633 are exhausted shall be deemed final action of the special 634 district. The actuarial and financial reporting requirements are 635 declared to be essential requirements of law. Remedies for 636 noncompliance with ss. 218.32 and 218.39 shall be as provided in 637 ss. 189.0651 and 189.0652189.034 and 189.035. Remedy for 638 noncompliance with s. 112.63 shall be as set forth in subsection 639 (4). 640 Section 15. Paragraphs (a), (b), and (c) of subsection (2) 641 of section 189.068, Florida Statutes, are amended to read: 642 189.068 Special districts; authority for oversight; general 643 oversight review process.— 644 (2) Special districts may be reviewed for general oversight 645 purposes under this section as follows: 646 (a) EachAllspecial districtdistrictscreated by special 647 act may be reviewed by the Legislature using thepublic hearing648 process provided in s. 189.0651189.034. 649 (b) EachAllspecial districtdistrictscreated by local 650 ordinance or resolution may be reviewed by the local general 651 purpose government that enacted the ordinance or resolution 652 using thepublic hearingprocess provided in s. 189.0652 653189.035. 654 (c) EachAlldependent special district not created by 655 special actdistrictsmay be reviewed by the local general 656 purpose government upontowhich it isthey aredependent. 657 Section 16. Section 189.069, Florida Statutes, is amended 658 to read: 659 189.069 Special districts; required reporting of 660 information; web-based public access.— 661 (1) Beginning on October 1, 2015, or by the end of the 662 first full fiscal year after its creation, each special district 663 shall maintain an officialInternetwebsite containing the 664 information required by this sectionin accordance with s.665189.016. Each special districtdistrictsshall submit itstheir666 officialInternetwebsite addressaddressesto the department. 667 (a) Each independent special districtdistrictsshall 668 maintain a separateInternetwebsite. 669 (b) Each dependent special districtdistrictsshall be 670 prominentlypreeminentlydisplayed on the home page of the 671Internetwebsite of the local general-purpose government upon 672 which it is dependentthat created the special districtwith a 673 hyperlink to such webpages as are necessary to provide the 674 information required by this section. A dependent special 675 districtdistrictsmay maintain a separateInternetwebsite 676 providing the information required by this section. 677 (2)(a) A special district shall post the following 678 information, at a minimum, on the district’s official website: 679 1. The full legal name of the special district. 680 2. The public purpose of the special district. 681 3. The name, official address, official e-mail address, 682 and, if applicable,theterm and appointing authority for each 683 member of the governing body of the special district. 684 4. The fiscal year of the special district. 685 5. The full text of the special district’s charter, the 686 date of establishment, the establishing entity, and the statute 687 or statutes under which the special district operates, if 688 different from the statute or statutes under which the special 689 district was established. Community development districts may 690 reference chapter 190 as the uniform charter,but must include 691 information relating to any grant of special powers. 692 6. The mailing address, e-mail address, telephone number, 693 andInternetwebsite uniform resource locator of the special 694 district. 695 7. A description of the boundaries or service area of, and 696 the services provided by, the special district. 697 8. A listing of all taxes, fees, assessments, or charges 698 imposed and collected by the special district, including the 699 rates or amounts for the fiscal year and the statutory authority 700 for the levy of the tax, fee, assessment, or charge. For 701 purposes of this subparagraph, charges do not include patient 702 charges by a hospital or other health care provider. 703 9. The primary contact information for the special district 704 for purposes of communication from the department. 705 10. A code of ethics adopted by the special district, if 706 applicable, and a hyperlink to generally applicable ethics 707 provisions. 708 11. The budget of theeachspecial district and any, in709addition toamendments thereto in accordance with s. 189.016. 710 12. The final, complete audit report for the most recent 711 completed fiscal year,and audit reports required by law or 712 authorized by the governing body of the special district. 713 13. A listing of its regularly scheduled public meetings as 714 required by s. 189.015(1). 715 14. The public facilities report, if applicable. 716 15. The link to the Department of Financial Services’ 717 website as set forth in s. 218.32(1)(g). 718 16. At least 7 days before each meeting or workshop, the 719 agenda of the event, along with any meeting materials available 720 in an electronic format, excluding confidential and exempt 721 information. The information must remain on the website for at 722 least 1 year after the event. 723 (b) The department’sInternetwebsite list of special 724 districts in the state required under s. 189.061 shall include a 725 link for each special district that provides web-based access to 726 the public for all information and documentation required for 727 submission to the department pursuant to subsection (1). 728 Section 17. Subsections (2) and (3) of section 189.071, 729 Florida Statutes, are amended to read: 730 189.071 Merger or dissolution of a dependent special 731 district.— 732 (2) The merger or dissolution of an activeadependent 733 special district created and operating pursuant to a special act 734 may be effectuated only by further act of the Legislature unless 735 otherwise provided by general law. 736 (3) A dependent special district that meets any criteria 737 for being declared inactive, or that has already been declared738inactive,pursuant to s. 189.062 may be dissolved or merged by 739 special act without a referendum. 740 Section 18. Subsection (3) of section 189.072, Florida 741 Statutes, is amended to read: 742 189.072 Dissolution of an independent special district.— 743 (3) INACTIVE INDEPENDENT SPECIAL DISTRICTS.—An independent 744 special district that meets any criteria for being declared 745 inactive, or that has already been declared inactive,pursuant 746 to s. 189.062 may be dissolved by special act without a 747 referendum. If an inactive independent special district was 748 created by a county or municipality through a referendum, the 749 county or municipality that created the district may dissolve 750 the district after publishing notice as described in s. 189.062. 751 Section 19. For the purpose of incorporating the amendment 752 made by this act to section 189.016, Florida Statutes, in 753 references thereto, paragraph (e) of subsection (2) and 754 paragraph (g) of subsection (3) of section 189.074, Florida 755 Statutes, are reenacted to read: 756 189.074 Voluntary merger of independent special districts. 757 Two or more contiguous independent special districts created by 758 special act which have similar functions and elected governing 759 bodies may elect to merge into a single independent district 760 through the act of merging the component independent special 761 districts. 762 (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies 763 of two or more contiguous independent special districts may, by 764 joint resolution, endorse a proposed joint merger plan to 765 commence proceedings to merge the districts pursuant to this 766 section. 767 (e) After the final public hearing, the governing bodies 768 shall notify the supervisors of elections of the applicable 769 counties in which district lands are located of the adoption of 770 the resolution by each governing body. The supervisors of 771 elections shall schedule a separate referendum for each 772 component independent special district. The referenda may be 773 held in each district on the same day, or on different days, but 774 no more than 20 days apart. 775 1. Notice of a referendum on the merger of independent 776 special districts must be provided pursuant to the notice 777 requirements in s. 100.342. At a minimum, the notice must 778 include: 779 a. A brief summary of the resolution and joint merger plan; 780 b. A statement as to where a copy of the resolution and 781 joint merger plan may be examined; 782 c. The names of the component independent special districts 783 to be merged and a description of their territory; 784 d. The times and places at which the referendum will be 785 held; and 786 e. Such other matters as may be necessary to call, provide 787 for, and give notice of the referendum and to provide for the 788 conduct thereof and the canvass of the returns. 789 2. The referenda must be held in accordance with the 790 Florida Election Code and may be held pursuant to ss. 101.6101 791 101.6107. All costs associated with the referenda shall be borne 792 by the respective component independent special district. 793 3. The ballot question in such referendum placed before the 794 qualified electors of each component independent special 795 district to be merged must be in substantially the following 796 form: 797 798 “Shall ...(name of component independent special 799 district)... and ...(name of component independent special 800 district or districts)... be merged into ...(name of newly 801 merged independent district)...? 802 803 ....YES 804 ....NO” 805 806 4. If the component independent special districts proposing 807 to merge have disparate millage rates, the ballot question in 808 the referendum placed before the qualified electors of each 809 component independent special district must be in substantially 810 the following form: 811 812 “Shall ...(name of component independent special 813 district)... and ...(name of component independent special 814 district or districts)... be merged into ...(name of newly 815 merged independent district)... if the voter-approved maximum 816 millage rate within each independent special district will not 817 increase absent a subsequent referendum? 818 819 ....YES 820 ....NO” 821 822 5. In any referendum held pursuant to this section, the 823 ballots shall be counted, returns made and canvassed, and 824 results certified in the same manner as other elections or 825 referenda for the component independent special districts. 826 6. The merger may not take effect unless a majority of the 827 votes cast in each component independent special district are in 828 favor of the merger. If one of the component districts does not 829 obtain a majority vote, the referendum fails, and merger does 830 not take effect. 831 7. If the merger is approved by a majority of the votes 832 cast in each component independent special district, the merged 833 independent district is created. Upon approval, the merged 834 independent district shall notify the Special District 835 Accountability Program pursuant to s. 189.016(2) and the local 836 general-purpose governments in which any part of the component 837 independent special districts is situated pursuant to s. 838 189.016(7). 839 8. If the referendum fails, the merger process under this 840 subsection may not be initiated for the same purpose within 2 841 years after the date of the referendum. 842 (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified 843 electors of two or more contiguous independent special districts 844 may commence a merger proceeding by each filing a petition with 845 the governing body of their respective independent special 846 district proposing to be merged. The petition must contain the 847 signatures of at least 40 percent of the qualified electors of 848 each component independent special district and must be 849 submitted to the appropriate component independent special 850 district governing body no later than 1 year after the start of 851 the qualified elector-initiated merger process. 852 (g) After the final public hearing, the governing bodies 853 shall notify the supervisors of elections of the applicable 854 counties in which district lands are located of the adoption of 855 the resolution by each governing body. The supervisors of 856 elections shall schedule a date for the separate referenda for 857 each district. The referenda may be held in each district on the 858 same day, or on different days, but no more than 20 days apart. 859 1. Notice of a referendum on the merger of the component 860 independent special districts must be provided pursuant to the 861 notice requirements in s. 100.342. At a minimum, the notice must 862 include: 863 a. A brief summary of the resolution and elector-initiated 864 merger plan; 865 b. A statement as to where a copy of the resolution and 866 petition for merger may be examined; 867 c. The names of the component independent special districts 868 to be merged and a description of their territory; 869 d. The times and places at which the referendum will be 870 held; and 871 e. Such other matters as may be necessary to call, provide 872 for, and give notice of the referendum and to provide for the 873 conduct thereof and the canvass of the returns. 874 2. The referenda must be held in accordance with the 875 Florida Election Code and may be held pursuant to ss. 101.6101 876 101.6107. All costs associated with the referenda shall be borne 877 by the respective component independent special district. 878 3. The ballot question in such referendum placed before the 879 qualified electors of each component independent special 880 district to be merged must be in substantially the following 881 form: 882 883 “Shall ...(name of component independent special 884 district)... and ...(name of component independent special 885 district or districts)... be merged into ...(name of newly 886 merged independent district)...? 887 888 ....YES 889 ....NO” 890 891 4. If the component independent special districts proposing 892 to merge have disparate millage rates, the ballot question in 893 the referendum placed before the qualified electors of each 894 component independent special district must be in substantially 895 the following form: 896 897 “Shall ...(name of component independent special 898 district)... and ...(name of component independent special 899 district or districts)... be merged into ...(name of newly 900 merged independent district)... if the voter-approved maximum 901 millage rate within each independent special district will not 902 increase absent a subsequent referendum? 903 904 ....YES 905 ....NO” 906 907 5. In any referendum held pursuant to this section, the 908 ballots shall be counted, returns made and canvassed, and 909 results certified in the same manner as other elections or 910 referenda for the component independent special districts. 911 6. The merger may not take effect unless a majority of the 912 votes cast in each component independent special district are in 913 favor of the merger. If one of the component independent special 914 districts does not obtain a majority vote, the referendum fails, 915 and merger does not take effect. 916 7. If the merger is approved by a majority of the votes 917 cast in each component independent special district, the merged 918 district shall notify the Special District Accountability 919 Program pursuant to s. 189.016(2) and the local general-purpose 920 governments in which any part of the component independent 921 special districts is situated pursuant to s. 189.016(7). 922 8. If the referendum fails, the merger process under this 923 subsection may not be initiated for the same purpose within 2 924 years after the date of the referendum. 925 Section 20. This act shall take effect October 1, 2016.