FL S1120

Amends merger and dissolution procedures for special districts, distinguishing between dependent districts (governed by counties/municipalities) and independent districts (self-governing).

Dependent districts created by special act may only be merged or dissolved by further legislative act, except inactive dependent districts which may be dissolved by special act without referendum.

Independent special districts may voluntarily merge if contiguous with similar functions, initiated either by joint resolution of governing bodies or by petition signed by 20% of qualified electors, requiring public hearings and referenda in each component district.

Merged independent districts must submit unified charters to the Legislature for approval and are restricted during transition period to powers and tax rates previously authorized in each component district until charter approval.

Involuntary dissolution or merger of active independent special districts requires referendum approval by resident electors or landowners, with costs borne by the political subdivisions proposing the action.