§ 104. Special powers of the county.

The county, operating under this Charter, shall have all special powers and duties which are not inconsistent with this Charter heretofore granted by law to the board of county commissioners, (hereinafter "board") and shall have such additional county and municipal powers, as may be required to fulfill the intent of this Charter, including but not limited to, the creation and abolition of special municipal taxing units with independent budgets. Property situated within municipalities shall not be subject to taxation for services rendered by the county exclusively for the benefit of the property of residents not within municipal boundaries, nor shall property situated in the unincorporated area of the county be subject to taxation for services provided by the county exclusively for the benefit of the property of residents within municipal boundaries.

(Amended November 1992)

State law reference

Property situate within municipalities not to be subject to taxation for county services rendered exclusively for benefit of property or persons in unincorporated areas, Fla. Const. art. VIII, § 1(h).