FL S0192

Amends merger and dissolution procedures for special districts, requiring merger or dissolution of dependent special districts created by special act to be effectuated only by the Legislature.

Allows inactive special districts to be dissolved or merged by special act without a referendum, whether dependent or independent.

Establishes procedures for voluntary merger of contiguous independent special districts through joint governing body resolutions or qualified elector initiatives, requiring referenda approval in each component district.

Limits authority of merged independent districts during transition period to powers and revenue-raising capabilities that existed in component districts before merger, preventing unilateral increases in ad valorem taxes without voter approval.

Provides that involuntary merger of active independent special districts requires referendum approval by resident electors, and exempts community development districts and water management districts from merger and dissolution procedures.