§ 33-162. Purpose, scope of article.

For the purposes of this article a "municipal service taxing or benefit unit" and the municipal service taxing unit created herein are defined as a tax vehicle, as described in the preamble to Laws of Fla. ch. 75-63, to provide the county with the taxing flexibility to levy ad valorem taxes within the limits fixed for municipal purposes for the furnishing of municipal services within those areas receiving the benefit of such municipal services to the end that the counties may address and solve the controversy of double taxation between residents of the incorporated and unincorporated areas of the county. A municipal service taxing or benefit unit is thus defined as being distinct from a "special district" which may be organized and created for providing special services in areas which may include all, part of, or more than a single county, of which such special districts many are now already in existence including water management districts, flood control districts, and the like.

(Code 1965, § 33-37; Ord. No. 76-4, § 7, 9-22-76)