FL S1162

Creates an independent special district called the "Children's Trust of Collier County" to provide children's services throughout the county, subject to voter approval in a referendum.

Establishes a 15-member governing board of trustees consisting of 5 ex-officio members (superintendent, sheriff, school board member, county commissioner, juvenile judge), 3 community representatives, 2 experienced children's services professionals, and 5 county commission appointees representing each commission district.

Authorizes the trust to levy ad valorem taxes up to 0.5 mill ($0.50 per $1,000 of assessed property value) to fund early childhood, preventive, treatment, and rehabilitative services for children, subject to voter-approved millage limits.

Requires annual reporting to county commissioners on program effectiveness, budget, services, financial statements, and compliance with fiscal requirements; mandates independent annual audits and quarterly financial reports.

Establishes a sunset provision requiring the district to cease operations or cease ad valorem assessment authority within 5-7 years unless reauthorized by voter referendum; district may only be amended by special act of the Legislature.