Florida Senate - 2016                                     SB 956
       
       
        
       By Senator Stargel
       
       
       
       
       
       15-00419B-16                                           2016956__
    1                        A bill to be entitled                      
    2         An act relating to special districts; amending s.
    3         11.40, F.S.; conforming cross-references; amending s.
    4         189.011, F.S.; revising legislative intent with
    5         respect to the Uniform Special District Accountability
    6         Act to include dependent special districts; amending
    7         s. 189.016, F.S.; specifying the period of time for
    8         which certain budget information must remain on the
    9         special district’s website; deleting provisions
   10         requiring a special district to transmit certain
   11         budgets to the local government under specific
   12         circumstances; reenacting s. 165.0615(16), F.S.,
   13         relating to municipal conversion of independent
   14         special districts upon an elector-initiated and
   15         approved referendum, to incorporate the amendment to
   16         s. 189.016, F.S., in references thereto; amending s.
   17         189.02, F.S.; specifying the Legislature’s authority
   18         to create dependent special districts by special act;
   19         creating s. 189.022, F.S.; providing for the
   20         identification of a dependent special district as
   21         dependent in its charter; amending s. 189.031, F.S.;
   22         providing for the identification of an independent
   23         special district as independent in its charter;
   24         transferring, renumbering, and amending ss. 189.034
   25         and 189.035, F.S.; authorizing the Legislative
   26         Auditing Committee, for districts created by special
   27         act, or local general-purpose governments, for
   28         districts created by local ordinance or enacted by
   29         local resolution, to convene public hearings for
   30         special districts that fail to file specified required
   31         reports or requested information; deleting related
   32         provisions requiring the committee to provide certain
   33         notice to the Legislature or local general-purpose
   34         government, as appropriate, when a special district
   35         fails to file certain required reports or requested
   36         information, to conform; amending s. 189.061, F.S.;
   37         requiring the Department of Economic Opportunity to
   38         exclude inactive special districts from the official
   39         list of special districts; revising procedures for
   40         maintaining the official list of special districts;
   41         specifying that the official list or determination of
   42         status of a special district does not constitute final
   43         agency action; providing procedures for use in
   44         resolving inconsistencies in status determinations of
   45         special districts as identified in the official lists;
   46         requiring the Auditor General to notify the department
   47         of entities that attempt to report as special
   48         districts in certain reports; amending s. 189.062,
   49         F.S.; revising the criteria that must be documented
   50         before a special district may be declared inactive;
   51         authorizing the repeal of certain special acts of
   52         inactive special districts by general law; providing
   53         criteria for initiating such general law; revising the
   54         circumstances under which a declaration of inactive
   55         status may be invalidated; requiring the department to
   56         remove special districts declared inactive from the
   57         official list of special districts; requiring the
   58         department to keep a separate list of inactive
   59         districts; amending s. 189.064, F.S.; revising the
   60         required content of the special district handbook;
   61         creating s. 189.0653, F.S.; requiring special
   62         districts created by special act or local ordinance to
   63         provide specified information to the committee or
   64         local general-purpose government, as appropriate;
   65         amending s. 189.067, F.S.; conforming cross
   66         references; amending s. 189.068, F.S.; conforming
   67         cross-references; specifying that certain dependent
   68         special districts may be reviewed by specified local
   69         general-purpose governments; amending s. 189.069,
   70         F.S.; revising the list of items required to be
   71         included on the websites of special districts;
   72         amending ss. 189.071 and 189.072, F.S.; conforming
   73         provisions to changes made by the act; reenacting s.
   74         189.074(2)(e) and (3)(g), F.S., relating to the
   75         voluntary merger of independent special districts, to
   76         incorporate the amendment to s. 189.016, F.S., in
   77         references thereto; providing an effective date.
   78          
   79  Be It Enacted by the Legislature of the State of Florida:
   80  
   81         Section 1. Paragraph (b) of subsection (2) of section
   82  11.40, Florida Statutes, is amended to read:
   83         11.40 Legislative Auditing Committee.—
   84         (2) Following notification by the Auditor General, the
   85  Department of Financial Services, or the Division of Bond
   86  Finance of the State Board of Administration of the failure of a
   87  local governmental entity, district school board, charter
   88  school, or charter technical career center to comply with the
   89  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), s.
   90  218.38, or s. 218.503(3), the Legislative Auditing Committee may
   91  schedule a hearing to determine if the entity should be subject
   92  to further state action. If the committee determines that the
   93  entity should be subject to further state action, the committee
   94  shall:
   95         (b) In the case of a special district created by:
   96         1. A special act, notify the President of the Senate, the
   97  Speaker of the House of Representatives, the standing committees
   98  of the Senate and the House of Representatives charged with
   99  special district oversight as determined by the presiding
  100  officers of each respective chamber, the legislators who
  101  represent a portion of the geographical jurisdiction of the
  102  special district pursuant to s. 189.034(2), and the Department
  103  of Economic Opportunity that the special district has failed to
  104  comply with the law. Upon receipt of notification, the
  105  Department of Economic Opportunity shall proceed pursuant to s.
  106  189.062 or s. 189.067. If the special district remains in
  107  noncompliance after the process set forth in s. 189.0651
  108  189.034(3), or if a public hearing is not held, the Legislative
  109  Auditing Committee may request the department to proceed
  110  pursuant to s. 189.067(3).
  111         2. A local ordinance, notify the chair or equivalent of the
  112  local general-purpose government pursuant to s. 189.0652
  113  189.035(2) and the Department of Economic Opportunity that the
  114  special district has failed to comply with the law. Upon receipt
  115  of notification, the department shall proceed pursuant to s.
  116  189.062 or s. 189.067. If the special district remains in
  117  noncompliance after the process set forth in s. 189.0652
  118  189.034(3), or if a public hearing is not held, the Legislative
  119  Auditing Committee may request the department to proceed
  120  pursuant to s. 189.067(3).
  121         3. Any manner other than a special act or local ordinance,
  122  notify the Department of Economic Opportunity that the special
  123  district has failed to comply with the law. Upon receipt of
  124  notification, the department shall proceed pursuant to s.
  125  189.062 or s. 189.067(3).
  126         Section 2. Subsection (2) of section 189.011, Florida
  127  Statutes, is amended to read:
  128         189.011 Statement of legislative purpose and intent.—
  129         (2) The Legislature finds that special districts serve a
  130  necessary and useful function by providing services to residents
  131  and property in the state. The Legislature finds further that
  132  special districts operate to serve a public purpose and that
  133  this is best secured by certain minimum standards of
  134  accountability designed to inform the public and appropriate
  135  local general-purpose governments of the status and activities
  136  of special districts. It is the intent of the Legislature that
  137  this public trust be secured by requiring each independent
  138  special district in the state to register and report its
  139  financial and other activities. The Legislature further finds
  140  that failure of a an independent special district to comply with
  141  the minimum disclosure requirements set forth in this chapter
  142  may result in action against the special officers of such
  143  district body.
  144         Section 3. Subsections (4) and (7) of section 189.016,
  145  Florida Statutes, are amended to read:
  146         189.016 Reports; budgets; audits.—
  147         (4) The tentative budget must be posted on the special
  148  district’s official website at least 2 days before the budget
  149  hearing, held pursuant to s. 200.065 or other law, to consider
  150  such budget and must remain on the website for at least 45 days.
  151  The final adopted budget must be posted on the special
  152  district’s official website within 30 days after adoption and
  153  must remain on the website for at least 2 years. If the special
  154  district does not operate an official website, the special
  155  district must, within a reasonable period of time as established
  156  by the local general-purpose government or governments in which
  157  the special district is located or the local governing authority
  158  to which the district is dependent, transmit the tentative
  159  budget or final budget to the manager or administrator of the
  160  local general-purpose government or the local governing
  161  authority. The manager or administrator shall post the tentative
  162  budget or final budget on the website of the local general
  163  purpose government or governing authority. This subsection and
  164  subsection (3) do not apply to water management districts as
  165  defined in s. 373.019.
  166         (7) If the governing body of a special district amends the
  167  budget pursuant to paragraph (6)(c), the adopted amendment must
  168  be posted on the official website of the special district within
  169  5 days after adoption and must remain on the website for at
  170  least 2 years. If the special district does not operate an
  171  official website, the special district must, within a reasonable
  172  period of time as established by the local general-purpose
  173  government or governments in which the special district is
  174  located or the local governing authority to which the district
  175  is dependent, transmit the adopted amendment to the manager or
  176  administrator of the local general-purpose government or
  177  governing authority. The manager or administrator shall post the
  178  adopted amendment on the website of the local general-purpose
  179  government or governing authority.
  180         Section 4. For the purpose of incorporating the amendment
  181  made by this act to section 189.016, Florida Statutes, in a
  182  reference thereto, subsection (16) of section 165.0615, Florida
  183  Statutes, is reenacted to read:
  184         165.0615 Municipal conversion of independent special
  185  districts upon elector-initiated and approved referendum.—
  186         (16) If the incorporation plan is approved by a majority of
  187  the votes cast in the independent special district, the district
  188  shall notify the special district accountability program
  189  pursuant to s. 189.016(2) and the local general-purpose
  190  governments in which any part of the independent special
  191  district is situated pursuant to s. 189.016(7).
  192         Section 5. Subsection (5) is added to section 189.02,
  193  Florida Statutes, to read:
  194         189.02 Dependent special districts.—
  195         (5) The Legislature may create a dependent special district
  196  by special act at the request or with the consent of the local
  197  government upon which the special district will be dependent.
  198         Section 6. Section 189.022, Florida Statutes, is created to
  199  read:
  200         189.022 Status statement.—The charter of a newly created
  201  dependent special district shall contain, and where practical
  202  and feasible, the charter of an existing dependent special
  203  district shall be amended to contain, a reference to the status
  204  of the special district as dependent. When necessary, the status
  205  statement shall be amended to conform to the department’s
  206  determination or declaratory statement regarding the status of
  207  the district.
  208         Section 7. Subsection (5) of section 189.031, Florida
  209  Statutes, is amended to read:
  210         189.031 Legislative intent for the creation of independent
  211  special districts; special act prohibitions; model elements and
  212  other requirements; local general-purpose government/Governor
  213  and Cabinet creation authorizations.—
  214         (5) STATUS STATEMENT.—After October 1, 1997, The charter of
  215  a any newly created independent special district shall contain,
  216  and, where as practical and feasible, the charter of an existing
  217  independent a preexisting special district shall be amended to
  218  contain, a reference to the status of the special district as
  219  dependent or independent. When necessary, the status statement
  220  shall be amended to conform to with the department’s
  221  determination or declaratory statement regarding the status of
  222  the district.
  223         Section 8. Section 189.034, Florida Statutes, is
  224  transferred, renumbered as section 189.0651, Florida Statutes,
  225  and amended to read:
  226         189.0651 189.034 Oversight of special districts created by
  227  special act of the Legislature.—
  228         (1) This section applies to any special district created by
  229  special act of the Legislature.
  230         (2) If a special district fails to file required reports or
  231  requested information under s. 11.45(6), s. 11.45(7), s. 218.32,
  232  s. 218.38(3), s. 218.39, or s. 218.503(3), with the appropriate
  233  state agency or office, the Legislative Auditing Committee or
  234  its designee shall provide written notice of the district’s
  235  noncompliance to the President of the Senate, the Speaker of the
  236  House of Representatives, the standing committees of the Senate
  237  and the House of Representatives charged with special district
  238  oversight as determined by the presiding officers of each
  239  respective chamber, and the legislators who represent a portion
  240  of the geographical jurisdiction of the special district.
  241         (3) the Legislative Auditing Committee may convene a public
  242  hearing on the issue of such noncompliance, as well as general
  243  oversight of the special district as provided in s. 189.068, at
  244  the direction of the President of the Senate and the Speaker of
  245  the House of Representatives.
  246         (4) Before the public hearing as provided in subsection
  247  (3), the special district shall provide the following
  248  information at the request of the Legislative Auditing
  249  Committee:
  250         (a) The district’s annual financial report for the prior
  251  fiscal year.
  252         (b) The district’s audit report for the previous fiscal
  253  year.
  254         (c) An annual report for the previous fiscal year providing
  255  a detailed review of the performance of the special district,
  256  including the following information:
  257         1. The purpose of the special district.
  258         2. The sources of funding for the special district.
  259         3. A description of the major activities, programs, and
  260  initiatives the special district undertook in the most recently
  261  completed fiscal year and the benchmarks or criteria under which
  262  the success or failure of the district was determined by its
  263  governing body.
  264         4. Any challenges or obstacles faced by the special
  265  district in fulfilling its purpose and related responsibilities.
  266         5. Ways the special district believes it could better
  267  fulfill its purpose and related responsibilities and a
  268  description of the actions that it intends to take during the
  269  ensuing fiscal year.
  270         6. Proposed changes to the special act that established the
  271  special district and justification for such changes.
  272         7. Any other information reasonably required to provide the
  273  Legislative Auditing Committee with an accurate understanding of
  274  the purpose for which the special district exists and how it is
  275  fulfilling its responsibilities to accomplish that purpose.
  276         8. Any reasons for the district’s noncompliance.
  277         9. Whether the district is currently in compliance.
  278         10. Plans to correct any recurring issues of noncompliance.
  279         11. Efforts to promote transparency, including maintenance
  280  of the district’s website in accordance with s. 189.069.
  281         Section 9. Section 189.035, Florida Statutes, is
  282  transferred, renumbered as section 189.0652, Florida Statutes,
  283  and amended to read:
  284         189.0652 189.035 Oversight of special districts created by
  285  local ordinance or enacted by local resolution.—
  286         (1) This section applies to any special district created by
  287  local ordinance or enacted by local resolution.
  288         (2) If a special district fails to file required reports or
  289  requested information under s. 11.45(6), s. 11.45(7), s. 218.32,
  290  s. 218.38(3), s. 218.39, or s. 218.503(3) with the appropriate
  291  state agency or office, the Legislative Auditing Committee or
  292  its designee shall provide written notice of the district’s
  293  noncompliance to the chair or equivalent of the local general
  294  purpose government.
  295         (3) the chair or equivalent of the local general-purpose
  296  government may convene a public hearing on the issue of such
  297  noncompliance, as well as general oversight of the special
  298  district as provided in s. 189.068, within 3 months after
  299  receipt of notice of noncompliance from the Legislative Auditing
  300  Committee. Within 30 days after receiving written notice of
  301  noncompliance, the local general-purpose government shall notify
  302  the Legislative Auditing Committee as to whether a hearing under
  303  this section will be held and, if so, provide the date, time,
  304  and place of the hearing.
  305         (4) Before the public hearing as provided in subsection
  306  (3), the special district shall provide the following
  307  information at the request of the local general-purpose
  308  government:
  309         (a) The district’s annual financial report for the previous
  310  fiscal year.
  311         (b) The district’s audit report for the previous fiscal
  312  year.
  313         (c) An annual report for the previous fiscal year, which
  314  must provide a detailed review of the performance of the special
  315  district and include the following information:
  316         1. The purpose of the special district.
  317         2. The sources of funding for the special district.
  318         3. A description of the major activities, programs, and
  319  initiatives the special district undertook in the most recently
  320  completed fiscal year and the benchmarks or criteria under which
  321  the success or failure of the district was determined by its
  322  governing body.
  323         4. Any challenges or obstacles faced by the special
  324  district in fulfilling its purpose and related responsibilities.
  325         5. Ways in which the special district believes that it
  326  could better fulfill its purpose and related responsibilities
  327  and a description of the actions that it intends to take during
  328  the ensuing fiscal year.
  329         6. Proposed changes to the ordinance or resolution that
  330  established the special district and justification for such
  331  changes.
  332         7. Any other information reasonably required to provide the
  333  reviewing entity with an accurate understanding of the purpose
  334  for which the special district exists and how it is fulfilling
  335  its responsibilities to accomplish that purpose.
  336         8. Any reasons for the district’s noncompliance.
  337         9. Whether the district is currently in compliance.
  338         10. Plans to correct any recurring issues of noncompliance.
  339         11. Efforts to promote transparency, including maintenance
  340  of the district’s website in accordance with s. 189.069.
  341         (3)(5) If the local general-purpose government convenes a
  342  public hearing under subsection (2) this section, it shall
  343  provide the department and the Legislative Auditing Committee
  344  with a report containing its findings and conclusions within 60
  345  days after completion of the public hearing.
  346         Section 10. Subsections (1), (2), and (4) of section
  347  189.061, Florida Statutes, are amended, present subsection (3)
  348  of that section is renumbered as subsection (4) and amended, and
  349  a new subsection (3) is added to that section, to read:
  350         189.061 Official list of special districts.—
  351         (1)(a) The department shall maintain the official list of
  352  special districts. The official list of special districts shall
  353  include all special districts in this state and shall indicate
  354  the independent or dependent status of each district. All
  355  special districts on the list shall be sorted by county. The
  356  definitions in s. 189.012 shall be the criteria for
  357  determination of the independent or dependent status of each
  358  special district on the official list. The status of community
  359  development districts shall be independent on the official list
  360  of special districts.
  361         (b) The official list shall exclude all districts declared
  362  inactive as provided in s. 189.062.
  363         (2) The official list shall be maintained produced by the
  364  department using the information filed with the department by
  365  the special districts pursuant to this chapter. If a special
  366  district does not submit its written status statement required
  367  by s. 189.016(1) within the required time, the department may
  368  determine the status of the district. If the department
  369  determines the status, the department shall render its
  370  determination to an agent of the special district after the
  371  department has notified each special district that is currently
  372  reporting to the department, the Department of Financial
  373  Services pursuant to s. 218.32, or the Auditor General pursuant
  374  to s. 218.39. Upon notification, each special district shall
  375  submit, within 60 days, its determination of its status. The
  376  determination submitted by a special district shall be
  377  consistent with the status reported in the most recent local
  378  government audit of district activities submitted to the Auditor
  379  General pursuant to s. 218.39.
  380         (3) The official list of special districts or the
  381  determination of status does not constitute final agency action
  382  pursuant to chapter 120. If the status of a special district on
  383  the official list is inconsistent with the status submitted by
  384  the district, the district may request the department to issue a
  385  declaratory statement setting forth the requirements necessary
  386  to resolve the inconsistency. If necessary, upon issuance of a
  387  declaratory statement by the department that is not appealed
  388  pursuant to chapter 120, the governing body of any special
  389  district receiving such a declaratory statement shall apply to
  390  the entity that originally established the district for an
  391  amendment to its charter correcting the specified defects in its
  392  original charter. This amendment shall be for the sole purpose
  393  of resolving inconsistencies between a district charter and the
  394  status of a district as it appears on the official list.
  395         (4)(3) The Department of Financial Services shall notify
  396  provide the department of each entity that attempts to report as
  397  a special district in the annual financial report with a list of
  398  dependent special districts reporting pursuant to s. 218.32 that
  399  is not included for inclusion on the official list of special
  400  districts. The Auditor General shall notify the department of
  401  each entity that attempts to report as a special district in an
  402  audit report issued pursuant to s. 218.39 which is not included
  403  on the official list of special districts. Upon notification by
  404  the Department of Financial Services or the Auditor General, the
  405  department shall determine whether the entity is a special
  406  district as defined in s. 189.012. If the entity is a special
  407  district, the department shall add the entity to the official
  408  list of special districts and shall notify each such entity that
  409  it is required to comply with s. 189.013.
  410         (4) If a special district does not submit its status to the
  411  department within the required time period, then the department
  412  shall have the authority to determine the status of said
  413  district. After such determination of status is completed, the
  414  department shall render the determination to an agent of the
  415  special district.
  416         Section 11. Section 189.062, Florida Statutes, is amended
  417  to read:
  418         189.062 Special procedures for inactive districts.—
  419         (1) The department shall declare inactive any special
  420  district in this state by documenting that:
  421         (a) The special district meets one of the following
  422  criteria:
  423         1. The registered agent of the district, the chair of the
  424  governing body of the district, or the governing body of the
  425  appropriate local general-purpose government notifies the
  426  department in writing that the district has taken no action for
  427  2 or more years;
  428         2. The registered agent of the district, the chair of the
  429  governing body of the district, or the governing body of the
  430  appropriate local general-purpose government notifies the
  431  department in writing that the district has not had a governing
  432  body or a sufficient number of governing body members to
  433  constitute a quorum for 2 or more years;
  434         3. The registered agent of the district, the chair of the
  435  governing body of the district, or the governing body of the
  436  appropriate local general-purpose government fails to respond to
  437  an inquiry by the department within 21 days;
  438         4. The department determines, pursuant to s. 189.067, that
  439  the district has failed to file any of the reports listed in s.
  440  189.066;
  441         5. The district has not had a registered office and agent
  442  on file with the department for 1 or more years; or
  443         6. The governing body of a special district provides
  444  documentation to the department that it has unanimously adopted
  445  a resolution declaring the special district inactive. The
  446  special district is shall be responsible for payment of any
  447  expenses associated with its dissolution. A special district
  448  declared inactive pursuant to this subparagraph may be dissolved
  449  without a referendum; or
  450         (b) The department, special district, or local general
  451  purpose government has published a notice of proposed
  452  declaration of inactive status in a newspaper of general
  453  circulation in the county or municipality in which the territory
  454  of the special district is located and has sent a copy of such
  455  notice by certified mail to the registered agent or chair of the
  456  governing body, if any. Such notice must include the name of the
  457  special district, the law under which it was organized and
  458  operating, a general description of the territory included in
  459  the special district, and a statement that any objections must
  460  be filed pursuant to chapter 120 within 21 days after the
  461  publication date.; and
  462         (c) Twenty-one days have elapsed from the publication date
  463  of the notice of proposed declaration of inactive status and no
  464  administrative appeals were filed.
  465         (2) If any special district is declared inactive pursuant
  466  to this section, the property or assets of the special district
  467  are subject to legal process for payment of any debts of the
  468  district. After the payment of all the debts of said inactive
  469  special district, the remainder of its property or assets shall
  470  escheat to the county or municipality wherein located. If,
  471  however, it shall be necessary, in order to pay any such debt,
  472  to levy any tax or taxes on the property in the territory or
  473  limits of the inactive special district, the same may be
  474  assessed and levied by order of the local general-purpose
  475  government wherein the same is situated and shall be assessed by
  476  the county property appraiser and collected by the county tax
  477  collector.
  478         (3)(a) In the case of a district created by special act of
  479  the Legislature, the department shall send a notice of
  480  declaration of inactive status to the Speaker of the House of
  481  Representatives and the President of the Senate, and the
  482  standing committees of the Senate and the House of
  483  Representatives charged with special district oversight as
  484  determined by the presiding officers of each respective chamber
  485  and the Legislative Auditing Committee. The notice of
  486  declaration of inactive status shall reference each known
  487  special act creating or amending the charter of any special
  488  district declared to be inactive under this section. The
  489  declaration of inactive status shall be sufficient notice as
  490  required by s. 10, Art. III of the State Constitution to
  491  authorize the Legislature to repeal any special laws so
  492  reported. Each special act creating or amending the charter of a
  493  special district declared to be inactive under this section may
  494  be repealed by general law initiated by either of the standing
  495  committees with the approval of the chamber’s presiding officer;
  496  however, notice of the introduction of legislation providing for
  497  such repeal of a special act must be given to each member of the
  498  Legislature who represents any portion of the area within the
  499  jurisdiction of the special district.
  500         (b) In the case of a district created by one or more local
  501  general-purpose governments, the department shall send a notice
  502  of declaration of inactive status to the chair of the governing
  503  body of each local general-purpose government that created the
  504  district.
  505         (c) In the case of a district created by interlocal
  506  agreement, the department shall send a notice of declaration of
  507  inactive status to the chair of the governing body of each local
  508  general-purpose government which entered into the interlocal
  509  agreement.
  510         (4) The entity that created a special district declared
  511  inactive under this section must dissolve the special district
  512  by repealing its enabling laws or by other appropriate means as
  513  set forth in s. 189.071 or s. 189.072. Any special district
  514  declared inactive pursuant to subparagraph (1)(a)5. may be
  515  dissolved without a referendum.
  516         (5) A special district declared inactive under this section
  517  may not collect taxes, fees, or assessments unless the
  518  declaration is:
  519         (a) Withdrawn or revoked by the department; or
  520         (b) Invalidated in proceedings initiated by the special
  521  district within 30 days after the publication date of the
  522  newspaper notice required under paragraph (1)(b) written notice
  523  of the declaration was provided to the special district
  524  governing body by physical or electronic delivery, receipt
  525  confirmed. The special district governing body may initiate
  526  proceedings within the period authorized in this paragraph by:
  527         1. Filing with the department a petition for an
  528  administrative hearing pursuant to s. 120.569; or
  529         2. Filing an action for declaratory and injunctive relief
  530  under chapter 86 in the circuit court of the judicial circuit in
  531  which the majority of the area of the district is located.
  532         (c) If a timely challenge to the declaration is not
  533  initiated by the special district governing body, or the
  534  department prevails in a proceeding initiated under paragraph
  535  (b), the department may enforce the prohibitions in this
  536  subsection by filing a petition for enforcement with the circuit
  537  court in and for Leon County. The petition may request
  538  declaratory, injunctive, or other equitable relief, including
  539  the appointment of a receiver, and any forfeiture or other
  540  remedy provided by law.
  541         (d) The prevailing party shall be awarded costs of
  542  litigation and reasonable attorney fees in any proceeding
  543  brought under this subsection.
  544         (6)(a) The department shall immediately remove each special
  545  district declared inactive as provided in this section from the
  546  official list of special districts maintained as provided in ss.
  547  189.061 and 189.064.
  548         (b) The department shall create a separate list of all
  549  special districts declared inactive as provided in this section
  550  and shall maintain each such district on the inactive list until
  551  the department determines that the district has resumed active
  552  status, the district is merged as provided in s. 189.071 or s.
  553  189.074, or the district is dissolved as provided in s. 189.071
  554  or s. 189.072.
  555         Section 12. Subsections (1), (2), and (3) of section
  556  189.064, Florida Statutes, are amended to read:
  557         189.064 Special District Accountability Program; duties and
  558  responsibilities.—The Special District Accountability Program of
  559  the department has the following duties:
  560         (1) Electronically publishing special district
  561  noncompliance status reports from the Department of Management
  562  Services, the Department of Financial Services, the Division of
  563  Bond Finance of the State Board of Administration, the Auditor
  564  General, and the Legislative Auditing Committee, for the
  565  reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
  566  The noncompliance reports must list those special districts that
  567  did not comply with the statutory reporting requirements and be
  568  made available to the public electronically.
  569         (2) Maintaining the official list of special districts as
  570  set forth in s. 189.061.
  571         (3) Publishing and updating of a “Florida Special District
  572  Handbook” that contains, at a minimum:
  573         (a) A section that specifies definitions of special
  574  districts and status distinctions in the statutes.
  575         (b) A section or sections that specify current statutory
  576  provisions for special district creation, implementation,
  577  modification, dissolution, and operating procedures.
  578         (c) A section that summarizes the reporting requirements
  579  applicable to all types of special districts as provided in ss.
  580  189.015 and 189.016.
  581         (d) A section that summarizes the public facilities
  582  reporting requirements and the evaluation and appraisal
  583  notification schedule as provided in s. 189.08(2).
  584         Section 13. Section 189.0653, Florida Statutes, is created
  585  to read:
  586         189.0653 Information before public hearing on
  587  noncompliance.—Before the public hearing as provided in s.
  588  189.0651(2) or s. 189.0652(2) is held, the special district
  589  shall provide the following information at the request of the
  590  local general-purpose government or the Legislative Auditing
  591  Committee, as appropriate:
  592         (1) The district’s annual financial report for the previous
  593  fiscal year.
  594         (2) The district’s audit report for the previous fiscal
  595  year.
  596         (3) Minutes of meetings of the special district’s governing
  597  body for the previous fiscal year and the current fiscal year to
  598  date.
  599         (4) A report for the previous fiscal year providing the
  600  following:
  601         (a) The purpose of the special district.
  602         (b) The sources of funding for the special district.
  603         (c) A description of the major activities, programs, and
  604  initiatives the special district undertook in the most recently
  605  completed fiscal year and the benchmarks or criteria under which
  606  the success or failure of the district was or will be determined
  607  by its governing body.
  608         (d) Any challenges or obstacles faced by the special
  609  district in fulfilling its purpose and related responsibilities.
  610         (e) Ways in which the special district’s governing body
  611  believes it could better fulfill the special district’s purpose
  612  and a description of the actions it intends to take.
  613         (f) Proposed changes to the special act, ordinance, or
  614  resolution, as appropriate, which established the special
  615  district and justification for such changes.
  616         (g) Any other information reasonably required to provide
  617  the reviewing entity with an accurate understanding of the
  618  purpose of the special district and how the special district is
  619  fulfilling that purpose.
  620         (h) Any reasons for the district’s noncompliance resulting
  621  in the public hearing.
  622         (i) Whether the district is currently in compliance.
  623         (j) Plans to correct any recurring issues of noncompliance.
  624         (k) Efforts to promote transparency, including a statement
  625  indicating whether the district’s website complies with s.
  626  189.069.
  627         Section 14. Subsection (2) of section 189.067, Florida
  628  Statutes, is amended to read:
  629         189.067 Failure of district to disclose financial reports.—
  630         (2) Failure of a special district to comply with the
  631  actuarial and financial reporting requirements under s. 112.63,
  632  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  633  are exhausted shall be deemed final action of the special
  634  district. The actuarial and financial reporting requirements are
  635  declared to be essential requirements of law. Remedies for
  636  noncompliance with ss. 218.32 and 218.39 shall be as provided in
  637  ss. 189.0651 and 189.0652 189.034 and 189.035. Remedy for
  638  noncompliance with s. 112.63 shall be as set forth in subsection
  639  (4).
  640         Section 15. Paragraphs (a), (b), and (c) of subsection (2)
  641  of section 189.068, Florida Statutes, are amended to read:
  642         189.068 Special districts; authority for oversight; general
  643  oversight review process.—
  644         (2) Special districts may be reviewed for general oversight
  645  purposes under this section as follows:
  646         (a) Each All special district districts created by special
  647  act may be reviewed by the Legislature using the public hearing
  648  process provided in s. 189.0651 189.034.
  649         (b) Each All special district districts created by local
  650  ordinance or resolution may be reviewed by the local general
  651  purpose government that enacted the ordinance or resolution
  652  using the public hearing process provided in s. 189.0652
  653  189.035.
  654         (c) Each All dependent special district not created by
  655  special act districts may be reviewed by the local general
  656  purpose government upon to which it is they are dependent.
  657         Section 16. Section 189.069, Florida Statutes, is amended
  658  to read:
  659         189.069 Special districts; required reporting of
  660  information; web-based public access.—
  661         (1) Beginning on October 1, 2015, or by the end of the
  662  first full fiscal year after its creation, each special district
  663  shall maintain an official Internet website containing the
  664  information required by this section in accordance with s.
  665  189.016. Each special district districts shall submit its their
  666  official Internet website address addresses to the department.
  667         (a) Each independent special district districts shall
  668  maintain a separate Internet website.
  669         (b) Each dependent special district districts shall be
  670  prominently preeminently displayed on the home page of the
  671  Internet website of the local general-purpose government upon
  672  which it is dependent that created the special district with a
  673  hyperlink to such webpages as are necessary to provide the
  674  information required by this section. A dependent special
  675  district districts may maintain a separate Internet website
  676  providing the information required by this section.
  677         (2)(a) A special district shall post the following
  678  information, at a minimum, on the district’s official website:
  679         1. The full legal name of the special district.
  680         2. The public purpose of the special district.
  681         3. The name, official address, official e-mail address,
  682  and, if applicable, the term and appointing authority for each
  683  member of the governing body of the special district.
  684         4. The fiscal year of the special district.
  685         5. The full text of the special district’s charter, the
  686  date of establishment, the establishing entity, and the statute
  687  or statutes under which the special district operates, if
  688  different from the statute or statutes under which the special
  689  district was established. Community development districts may
  690  reference chapter 190 as the uniform charter, but must include
  691  information relating to any grant of special powers.
  692         6. The mailing address, e-mail address, telephone number,
  693  and Internet website uniform resource locator of the special
  694  district.
  695         7. A description of the boundaries or service area of, and
  696  the services provided by, the special district.
  697         8. A listing of all taxes, fees, assessments, or charges
  698  imposed and collected by the special district, including the
  699  rates or amounts for the fiscal year and the statutory authority
  700  for the levy of the tax, fee, assessment, or charge. For
  701  purposes of this subparagraph, charges do not include patient
  702  charges by a hospital or other health care provider.
  703         9. The primary contact information for the special district
  704  for purposes of communication from the department.
  705         10. A code of ethics adopted by the special district, if
  706  applicable, and a hyperlink to generally applicable ethics
  707  provisions.
  708         11. The budget of the each special district and any, in
  709  addition to amendments thereto in accordance with s. 189.016.
  710         12. The final, complete audit report for the most recent
  711  completed fiscal year, and audit reports required by law or
  712  authorized by the governing body of the special district.
  713         13. A listing of its regularly scheduled public meetings as
  714  required by s. 189.015(1).
  715         14. The public facilities report, if applicable.
  716         15. The link to the Department of Financial Services’
  717  website as set forth in s. 218.32(1)(g).
  718         16. At least 7 days before each meeting or workshop, the
  719  agenda of the event, along with any meeting materials available
  720  in an electronic format, excluding confidential and exempt
  721  information. The information must remain on the website for at
  722  least 1 year after the event.
  723         (b) The department’s Internet website list of special
  724  districts in the state required under s. 189.061 shall include a
  725  link for each special district that provides web-based access to
  726  the public for all information and documentation required for
  727  submission to the department pursuant to subsection (1).
  728         Section 17. Subsections (2) and (3) of section 189.071,
  729  Florida Statutes, are amended to read:
  730         189.071 Merger or dissolution of a dependent special
  731  district.—
  732         (2) The merger or dissolution of an active a dependent
  733  special district created and operating pursuant to a special act
  734  may be effectuated only by further act of the Legislature unless
  735  otherwise provided by general law.
  736         (3) A dependent special district that meets any criteria
  737  for being declared inactive, or that has already been declared
  738  inactive, pursuant to s. 189.062 may be dissolved or merged by
  739  special act without a referendum.
  740         Section 18. Subsection (3) of section 189.072, Florida
  741  Statutes, is amended to read:
  742         189.072 Dissolution of an independent special district.—
  743         (3) INACTIVE INDEPENDENT SPECIAL DISTRICTS.—An independent
  744  special district that meets any criteria for being declared
  745  inactive, or that has already been declared inactive, pursuant
  746  to s. 189.062 may be dissolved by special act without a
  747  referendum. If an inactive independent special district was
  748  created by a county or municipality through a referendum, the
  749  county or municipality that created the district may dissolve
  750  the district after publishing notice as described in s. 189.062.
  751         Section 19. For the purpose of incorporating the amendment
  752  made by this act to section 189.016, Florida Statutes, in
  753  references thereto, paragraph (e) of subsection (2) and
  754  paragraph (g) of subsection (3) of section 189.074, Florida
  755  Statutes, are reenacted to read:
  756         189.074 Voluntary merger of independent special districts.
  757  Two or more contiguous independent special districts created by
  758  special act which have similar functions and elected governing
  759  bodies may elect to merge into a single independent district
  760  through the act of merging the component independent special
  761  districts.
  762         (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies
  763  of two or more contiguous independent special districts may, by
  764  joint resolution, endorse a proposed joint merger plan to
  765  commence proceedings to merge the districts pursuant to this
  766  section.
  767         (e) After the final public hearing, the governing bodies
  768  shall notify the supervisors of elections of the applicable
  769  counties in which district lands are located of the adoption of
  770  the resolution by each governing body. The supervisors of
  771  elections shall schedule a separate referendum for each
  772  component independent special district. The referenda may be
  773  held in each district on the same day, or on different days, but
  774  no more than 20 days apart.
  775         1. Notice of a referendum on the merger of independent
  776  special districts must be provided pursuant to the notice
  777  requirements in s. 100.342. At a minimum, the notice must
  778  include:
  779         a. A brief summary of the resolution and joint merger plan;
  780         b. A statement as to where a copy of the resolution and
  781  joint merger plan may be examined;
  782         c. The names of the component independent special districts
  783  to be merged and a description of their territory;
  784         d. The times and places at which the referendum will be
  785  held; and
  786         e. Such other matters as may be necessary to call, provide
  787  for, and give notice of the referendum and to provide for the
  788  conduct thereof and the canvass of the returns.
  789         2. The referenda must be held in accordance with the
  790  Florida Election Code and may be held pursuant to ss. 101.6101
  791  101.6107. All costs associated with the referenda shall be borne
  792  by the respective component independent special district.
  793         3. The ballot question in such referendum placed before the
  794  qualified electors of each component independent special
  795  district to be merged must be in substantially the following
  796  form:
  797  
  798         “Shall ...(name of component independent special
  799  district)... and ...(name of component independent special
  800  district or districts)... be merged into ...(name of newly
  801  merged independent district)...?
  802  
  803         ....YES
  804         ....NO”
  805  
  806         4. If the component independent special districts proposing
  807  to merge have disparate millage rates, the ballot question in
  808  the referendum placed before the qualified electors of each
  809  component independent special district must be in substantially
  810  the following form:
  811  
  812         “Shall ...(name of component independent special
  813  district)... and ...(name of component independent special
  814  district or districts)... be merged into ...(name of newly
  815  merged independent district)... if the voter-approved maximum
  816  millage rate within each independent special district will not
  817  increase absent a subsequent referendum?
  818  
  819         ....YES
  820         ....NO”
  821  
  822         5. In any referendum held pursuant to this section, the
  823  ballots shall be counted, returns made and canvassed, and
  824  results certified in the same manner as other elections or
  825  referenda for the component independent special districts.
  826         6. The merger may not take effect unless a majority of the
  827  votes cast in each component independent special district are in
  828  favor of the merger. If one of the component districts does not
  829  obtain a majority vote, the referendum fails, and merger does
  830  not take effect.
  831         7. If the merger is approved by a majority of the votes
  832  cast in each component independent special district, the merged
  833  independent district is created. Upon approval, the merged
  834  independent district shall notify the Special District
  835  Accountability Program pursuant to s. 189.016(2) and the local
  836  general-purpose governments in which any part of the component
  837  independent special districts is situated pursuant to s.
  838  189.016(7).
  839         8. If the referendum fails, the merger process under this
  840  subsection may not be initiated for the same purpose within 2
  841  years after the date of the referendum.
  842         (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified
  843  electors of two or more contiguous independent special districts
  844  may commence a merger proceeding by each filing a petition with
  845  the governing body of their respective independent special
  846  district proposing to be merged. The petition must contain the
  847  signatures of at least 40 percent of the qualified electors of
  848  each component independent special district and must be
  849  submitted to the appropriate component independent special
  850  district governing body no later than 1 year after the start of
  851  the qualified elector-initiated merger process.
  852         (g) After the final public hearing, the governing bodies
  853  shall notify the supervisors of elections of the applicable
  854  counties in which district lands are located of the adoption of
  855  the resolution by each governing body. The supervisors of
  856  elections shall schedule a date for the separate referenda for
  857  each district. The referenda may be held in each district on the
  858  same day, or on different days, but no more than 20 days apart.
  859         1. Notice of a referendum on the merger of the component
  860  independent special districts must be provided pursuant to the
  861  notice requirements in s. 100.342. At a minimum, the notice must
  862  include:
  863         a. A brief summary of the resolution and elector-initiated
  864  merger plan;
  865         b. A statement as to where a copy of the resolution and
  866  petition for merger may be examined;
  867         c. The names of the component independent special districts
  868  to be merged and a description of their territory;
  869         d. The times and places at which the referendum will be
  870  held; and
  871         e. Such other matters as may be necessary to call, provide
  872  for, and give notice of the referendum and to provide for the
  873  conduct thereof and the canvass of the returns.
  874         2. The referenda must be held in accordance with the
  875  Florida Election Code and may be held pursuant to ss. 101.6101
  876  101.6107. All costs associated with the referenda shall be borne
  877  by the respective component independent special district.
  878         3. The ballot question in such referendum placed before the
  879  qualified electors of each component independent special
  880  district to be merged must be in substantially the following
  881  form:
  882  
  883         “Shall ...(name of component independent special
  884  district)... and ...(name of component independent special
  885  district or districts)... be merged into ...(name of newly
  886  merged independent district)...?
  887  
  888         ....YES
  889         ....NO”
  890  
  891         4. If the component independent special districts proposing
  892  to merge have disparate millage rates, the ballot question in
  893  the referendum placed before the qualified electors of each
  894  component independent special district must be in substantially
  895  the following form:
  896  
  897         “Shall ...(name of component independent special
  898  district)... and ...(name of component independent special
  899  district or districts)... be merged into ...(name of newly
  900  merged independent district)... if the voter-approved maximum
  901  millage rate within each independent special district will not
  902  increase absent a subsequent referendum?
  903  
  904         ....YES
  905         ....NO”
  906  
  907         5. In any referendum held pursuant to this section, the
  908  ballots shall be counted, returns made and canvassed, and
  909  results certified in the same manner as other elections or
  910  referenda for the component independent special districts.
  911         6. The merger may not take effect unless a majority of the
  912  votes cast in each component independent special district are in
  913  favor of the merger. If one of the component independent special
  914  districts does not obtain a majority vote, the referendum fails,
  915  and merger does not take effect.
  916         7. If the merger is approved by a majority of the votes
  917  cast in each component independent special district, the merged
  918  district shall notify the Special District Accountability
  919  Program pursuant to s. 189.016(2) and the local general-purpose
  920  governments in which any part of the component independent
  921  special districts is situated pursuant to s. 189.016(7).
  922         8. If the referendum fails, the merger process under this
  923  subsection may not be initiated for the same purpose within 2
  924  years after the date of the referendum.
  925         Section 20. This act shall take effect October 1, 2016.