FL S1632

Reorganizes Chapter 189, Florida Statutes into eight parts covering general provisions, dependent and independent special districts, elections, finance, oversight and accountability, merger and dissolution, and comprehensive planning.

Expands the definition of "agency" under the ethics code to include special districts and establishes procedures for suspension and removal of special district governing body members.

Renames the "Special District Information Program" to the "Special District Accountability Program" with enhanced duties including electronic publication of noncompliance reports and maintenance of the official special districts list.

Creates new oversight procedures for special districts created by special act or local ordinance, requiring the Legislative Auditing Committee to notify appropriate legislators and local governments of noncompliance and authorizing public hearings on district performance and financial condition.

Prohibits inactive special districts from collecting taxes, fees, or assessments and establishes enforcement mechanisms through circuit court proceedings with attorney fees available to the prevailing party; requires special districts to maintain official websites with specified financial and operational information accessible to the public.