Bill Text: FL S1388 | 2015 | Regular Session | Engrossed
Bill Title: Special Districts
Spectrum: Bipartisan Bill
Status: (Failed) 2015-04-28 - Died in Messages [S1388 Detail]
Download: Florida-2015-S1388-Engrossed.html
CS for SB 1388 First Engrossed 20151388e1 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 independent and dependent special 7 districts; amending s. 189.016, F.S., deleting a 8 provision requiring a special district to transmit 9 certain budgets to the local government instead of 10 posting such information on the special district’s 11 website under specific circumstances; specifying the 12 period in which certain budget information must be 13 posted on the special district’s website; amending s. 14 189.02, F.S.; specifying the Legislature’s authority 15 to create dependent special districts by special act; 16 creating s. 189.022, F.S.; requiring a newly created 17 dependent special district, and authorizing an 18 existing dependent special district, to identify the 19 district as dependent in its charter; amending s. 20 189.031, F.S.; requiring a newly created independent 21 special district, and authorizing an existing 22 independent special district, to identify the district 23 as independent in its charter; transferring, 24 renumbering, and amending ss. 189.034 and 189.035, 25 F.S., deleting provisions requiring that special 26 districts created by special act provide specified 27 information to the Legislative Auditing Committee or 28 requiring that special districts created by local 29 ordinance provide specified information to the local 30 general-purpose government, to conform; deleting 31 related provisions requiring the Legislative Auditing 32 Committee to provide certain notice to the Legislature 33 or local general-purpose government, as appropriate, 34 when a special district fails to file certain required 35 reports or requested information, to conform; amending 36 s. 189.061, F.S.; conforming provisions; amending s. 37 189.062, F.S.; making technical changes; amending s. 38 189.064, F.S.; revising the required content of the 39 special district handbook; creating s. 189.0653, F.S.; 40 requiring special districts created by special act or 41 local ordinance to provide specified information to 42 the Legislative Auditing Committee or local general 43 purpose government, as appropriate; amending s. 44 189.067, F.S.; conforming cross-references; amending 45 s. 189.068, F.S.; specifying that local general 46 purpose governments may review certain special 47 districts; conforming cross-references; amending s. 48 189.069, F.S.; deleting a cross-reference, to conform; 49 revising the list of items required to be included on 50 the websites of special districts; reenacting ss. 51 165.0615(16) and 189.074(2)(e) and (3)(g), F.S., 52 relating to municipal conversion of independent 53 special districts upon elector-initiated and approved 54 referendum and the voluntary merger of independent 55 special districts, respectively, to incorporate the 56 amendment made by the act to s. 189.016, F.S., in 57 references thereto; providing an effective date. 58 59 Be It Enacted by the Legislature of the State of Florida: 60 61 Section 1. Paragraph (b) of subsection (2) of section 62 11.40, Florida Statutes, is amended to read: 63 11.40 Legislative Auditing Committee.— 64 (2) Following notification by the Auditor General, the 65 Department of Financial Services, or the Division of Bond 66 Finance of the State Board of Administration of the failure of a 67 local governmental entity, district school board, charter 68 school, or charter technical career center to comply with the 69 applicable provisions within s. 11.45(5)-(7), s. 218.32(1), s. 70 218.38, or s. 218.503(3), the Legislative Auditing Committee may 71 schedule a hearing to determine if the entity should be subject 72 to further state action. If the committee determines that the 73 entity should be subject to further state action, the committee 74 shall: 75 (b) In the case of a special district created by: 76 1. A special act, notify the President of the Senate, the 77 Speaker of the House of Representatives, the standing committees 78 of the Senate and the House of Representatives charged with 79 special district oversight as determined by the presiding 80 officers of each respective chamber, the legislators who 81 represent a portion of the geographical jurisdiction of the 82 special districtpursuant to s. 189.034(2), and the Department 83 of Economic Opportunity that the special district has failed to 84 comply with the law. Upon receipt of notification, the 85 Department of Economic Opportunity shall proceed pursuant to s. 86 189.062 or s. 189.067. If the special district remains in 87 noncompliance after the process set forth in s. 189.0651(2) 88189.034(3), or if a public hearing is not held, the Legislative 89 Auditing Committee may request the department to proceed 90 pursuant to s. 189.067(3). 91 2. A local ordinance, notify the chair or equivalent of the 92 local general-purpose government pursuant to s. 189.035(2) and 93 the Department of Economic Opportunity that the special district 94 has failed to comply with the law. Upon receipt of notification, 95 the department shall proceed pursuant to s. 189.062 or s. 96 189.067. If the special district remains in noncompliance after 97 the process set forth in s. 189.0652(2)189.034(3), or if a 98 public hearing is not held, the Legislative Auditing Committee 99 may request the department to proceed pursuant to s. 189.067(3). 100 3. Any manner other than a special act or local ordinance, 101 notify the Department of Economic Opportunity that the special 102 district has failed to comply with the law. Upon receipt of 103 notification, the department shall proceed pursuant to s. 104 189.062 or s. 189.067(3). 105 Section 2. For the purpose of incorporating the amendment 106 made by this act to section 189.016, Florida Statutes, in a 107 reference thereto, subsection (16) of section 165.0615, Florida 108 Statutes, is reenacted to read: 109 165.0615 Municipal conversion of independent special 110 districts upon elector-initiated and approved referendum.— 111 (16) If the incorporation plan is approved by a majority of 112 the votes cast in the independent special district, the district 113 shall notify the special district accountability program 114 pursuant to s. 189.016(2) and the local general-purpose 115 governments in which any part of the independent special 116 district is situated pursuant to s. 189.016(7). 117 Section 3. Subsection (2) of section 189.011, Florida 118 Statutes, is amended to read: 119 189.011 Statement of legislative purpose and intent.— 120 (2) The Legislature finds that special districts serve a 121 necessary and useful function by providing services to residents 122 and property in the state. The Legislature finds further that 123 special districts operate to serve a public purpose and that 124 this is best secured by certain minimum standards of 125 accountability designed to inform the public and appropriate 126 local general-purpose governments of the status and activities 127 of special districts. It is the intent of the Legislature that 128 this public trust be secured by requiring eachindependent129 special district in the state to register and report its 130 financial and other activities. The Legislature further finds 131 that failure of aan independentspecial district to comply with 132 the minimum disclosure requirements set forth in this chapter 133 may result in action against the specialofficers of such134 districtbody. 135 Section 4. Subsections (4) and (7) of section 189.016, 136 Florida Statutes, are amended to read: 137 189.016 Reports; budgets; audits.— 138 (4) The tentative budget must be posted on the special 139 district’s official website at least 2 days before the budget 140 hearing, held pursuant to s. 200.065 or other law, to consider 141 such budget and must remain on the website for at least 45 days. 142 The final adopted budget must be posted on the special 143 district’s official website within 30 days after adoption and 144 must remain on the website for at least 2 years.If the special145district does not operate an official website, the special146district must, within a reasonable period of time as established147by the local general-purpose government or governments in which148the special district is located or the local governing authority149to which the district is dependent, transmit the tentative150budget or final budget to the manager or administrator of the151local general-purpose government or the local governing152authority. The manager or administrator shall post the tentative153budget or final budget on the website of the local general154purpose government or governing authority.This subsection and 155 subsection (3) do not apply to water management districts as 156 defined in s. 373.019. 157 (7) If the governing body of a special district amends the 158 budget pursuant to paragraph (6)(c), the adopted amendment must 159 be posted on the official website of the special district within 160 5 days after adoption and must remain on the website for at 161 least 2 years. If the special district does not operate an 162 official website, the special district must, within a reasonable 163 period of time as established by the local general-purpose 164 government or governments in which the special district is 165 located or the local governing authority to which the district 166 is dependent, transmit the adopted amendment to the manager or 167 administrator of the local general-purpose government or 168 governing authority. The manager or administrator shall post the 169 adopted amendment on the website of the local general-purpose 170 government or governing authority. 171 Section 5. Subsection (5) is added to section 189.02, 172 Florida Statutes, to read: 173 189.02 Dependent special districts.— 174 (5) The Legislature may create dependent special districts 175 by special act at the request or with the consent of the local 176 government upon which it is dependent. 177 Section 6. Section 189.022, Florida Statutes, is created to 178 read: 179 189.022 Status statement.—The charter of a newly created 180 dependent special district shall contain, and where practical 181 and feasible, the charter of an existing dependent special 182 district shall be amended to contain, a reference to the status 183 of the special district as dependent. When necessary, the status 184 statement shall be amended to conform to the department’s 185 determination or declaratory statement regarding the status of 186 the district. 187 Section 7. Subsection (5) of section 189.031, Florida 188 Statutes, is amended to read: 189 189.031 Legislative intent for the creation of independent 190 special districts; special act prohibitions; model elements and 191 other requirements; local general-purpose government/Governor 192 and Cabinet creation authorizations.— 193 (5) STATUS STATEMENT.—After October 1, 1997,The charter of 194 aanynewly created independent special district shall contain, 195 and, whereaspractical and feasible, the charter of an existing 196 independenta preexistingspecial district shall be amended to 197 contain, a reference to the status of the special district as 198 dependent or independent. When necessary, the status statement 199 shall be amended to conform towiththe department’s 200 determination or declaratory statement regarding the status of 201 the district. 202 Section 8. Section 189.034, Florida Statutes, is 203 transferred, renumbered as section 189.0651, Florida Statutes, 204 and amended to read: 205 189.0651189.034Oversight of special districts created by 206 special act of the Legislature.— 207 (1) This section applies to any special district created by 208 special act of the Legislature. 209(2) If a special district fails to file required reports or210requested information under s. 11.45(7), s. 218.32, s. 218.39,211or s. 218.503(3), with the appropriate state agency or office,212the Legislative Auditing Committee or its designee shall provide213written notice of the district’s noncompliance to the President214of the Senate, the Speaker of the House of Representatives, the215standing committees of the Senate and the House of216Representatives charged with special district oversight as217determined by the presiding officers of each respective chamber,218and the legislators who represent a portion of the geographical219jurisdiction of the special district.220 (2)(3)The Legislative Auditing Committee may convene a 221 public hearing on the issue of noncompliance, as well as general 222 oversight of the special district as provided in s. 189.068, at 223 the direction of the President of the Senate and the Speaker of 224 the House of Representatives. 225(4) Before the public hearing as provided in subsection226(3), the special district shall provide the following227information at the request of the Legislative Auditing228Committee:229(a) The district’s annual financial report for the prior230fiscal year.231(b) The district’s audit report for the previous fiscal232year.233(c) An annual report for the previous fiscal year providing234a detailed review of the performance of the special district,235including the following information:2361. The purpose of the special district.2372. The sources of funding for the special district.2383. A description of the major activities, programs, and239initiatives the special district undertook in the most recently240completed fiscal year and the benchmarks or criteria under which241the success or failure of the district was determined by its242governing body.2434. Any challenges or obstacles faced by the special244district in fulfilling its purpose and related responsibilities.2455. Ways the special district believes it could better246fulfill its purpose and related responsibilities and a247description of the actions that it intends to take during the248ensuing fiscal year.2496. Proposed changes to the special act that established the250special district and justification for such changes.2517. Any other information reasonably required to provide the252Legislative Auditing Committee with an accurate understanding of253the purpose for which the special district exists and how it is254fulfilling its responsibilities to accomplish that purpose.2558. Any reasons for the district’s noncompliance.2569. Whether the district is currently in compliance.25710. Plans to correct any recurring issues of noncompliance.25811. Efforts to promote transparency, including maintenance259of the district’s website in accordance with s. 189.069.260 Section 9. Section 189.035, Florida Statutes, is 261 transferred, renumbered as section 189.0652, Florida Statutes, 262 and amended to read: 263 189.0652189.035Oversight of special districts created by 264 local ordinance or enacted by local resolution.— 265 (1) This section applies to any special district created by 266 local ordinance or enacted by local resolution. 267(2) If a special district fails to file required reports or268requested information under s. 11.45(7), s. 218.32, s. 218.39,269or s. 218.503(3) with the appropriate state agency or office,270the Legislative Auditing Committee or its designee shall provide271written notice of the district’s noncompliance to the chair or272equivalent of the local general-purpose government.273 (2)(3)The chair or equivalent of the local general-purpose 274 government may convene a public hearing on the issue of 275 noncompliance, as well as general oversight of the special 276 district as provided in s. 189.068, within 3 months after 277 receipt of notice of noncompliance from the Legislative Auditing 278 Committee. Within 30 days after receiving written notice of 279 noncompliance, the local general-purpose government shall notify 280 the Legislative Auditing Committee as to whether a hearing under 281 this section will be held and, if so, provide the date, time, 282 and place of the hearing. 283(4) Before the public hearing as provided in subsection284(3), the special district shall provide the following285information at the request of the local general-purpose286government:287(a) The district’s annual financial report for the previous288fiscal year.289(b) The district’s audit report for the previous fiscal290year.291(c) An annual report for the previous fiscal year, which292must provide a detailed review of the performance of the special293district and include the following information:2941. The purpose of the special district.2952. The sources of funding for the special district.2963. A description of the major activities, programs, and297initiatives the special district undertook in the most recently298completed fiscal year and the benchmarks or criteria under which299the success or failure of the district was determined by its300governing body.3014. Any challenges or obstacles faced by the special302district in fulfilling its purpose and related responsibilities.3035. Ways in which the special district believes that it304could better fulfill its purpose and related responsibilities305and a description of the actions that it intends to take during306the ensuing fiscal year.3076. Proposed changes to the ordinance or resolution that308established the special district and justification for such309changes.3107. Any other information reasonably required to provide the311reviewing entity with an accurate understanding of the purpose312for which the special district exists and how it is fulfilling313its responsibilities to accomplish that purpose.3148. Any reasons for the district’s noncompliance.3159. Whether the district is currently in compliance.31610. Plans to correct any recurring issues of noncompliance.31711. Efforts to promote transparency, including maintenance318of the district’s website in accordance with s. 189.069.319 (3)(5)If the local general-purpose government convenes a 320 public hearing under s. 189.0652(2)this section, it shall 321 provide the department and the Legislative Auditing Committee 322 with a report containing its findings and conclusions within 60 323 days after completion of the public hearing. 324 Section 10. Section 189.061, Florida Statutes, is amended 325 to read: 326 189.061 Official list of special districts.— 327 (1) The department shall maintain the official list of 328 special districts. The official list of special districts shall 329 include all special districts in this state and shall indicate 330 the independent or dependent status of each district. All 331 special districts on the list shall be sorted by county. The 332 definitions in s. 189.012 shall be the criteria for 333 determination of the independent or dependent status of each 334 special district on the official list. The status of community 335 development districts shall be independent on the official list 336 of special districts. 337 (2) The official list shall be produced by the department 338 after the department has notified each special district that is 339 currently reporting to the department, the Department of 340 Financial Services pursuant to s. 218.32, or the Auditor General 341 pursuant to s. 218.39. Upon notification, each special district 342 shall submit, within 60 days, its determination of its status. 343 If a special district does not submit its status to the 344 department within 60 days, the department may determine the 345 status of that district. After such determination of status is 346 completed, the department shall render the determination to an 347 agent of the special district. The determination submitted by a 348 special district shall be consistent with the status reported in 349 the most recent local government audit of district activities 350 submitted to the Auditor General pursuant to s. 218.39. 351 (3) The Department of Financial Services shall provide the 352 department with a list of dependent special districts reporting 353 pursuant to s. 218.32 for inclusion on the official list of 354 special districts. 355(4) If a special district does not submit its status to the356department within the required time period, then the department357shall have the authority to determine the status of said358district. After such determination of status is completed, the359department shall render the determination to an agent of the360special district.361 (4)(5)The official list of special districts shall be 362 available on the department’s website and must include a link to 363 the website of each special district that provides web-based 364 access to the public of the information and documentation 365 required under s. 189.069. 366 (5)(6)The official list of special districts or the 367 determination of status does not constitute final agency action 368 pursuant to chapter 120. If the status of a special district on 369 the official list is inconsistent with the status submitted by 370 the district, the district may request the department to issue a 371 declaratory statement setting forth the requirements necessary 372 to resolve the inconsistency. If necessary, upon issuance of a 373 declaratory statement by the department which is not appealed 374 pursuant to chapter 120, the governing body of any special 375 district receiving such a declaratory statement shall apply to 376 the entity which originally established the district for an 377 amendment to its charter correcting the specified defects in its 378 original charter. This amendment shall be for the sole purpose 379 of resolving inconsistencies between a district charter and the 380 status of a district as it appears on the official list. 381 Section 11. Subsection (1) of section 189.062, Florida 382 Statutes, is amended to read: 383 189.062 Special procedures for inactive districts.— 384 (1) The department shall declare inactive any special 385 district in this state by documenting that: 386 (a) The special district meets one of the following 387 criteria: 388 1. The registered agent of the district, the chair of the 389 governing body of the district, or the governing body of the 390 appropriate local general-purpose government notifies the 391 department in writing that the district has taken no action for 392 2 or more years; 393 2. The registered agent of the district, the chair of the 394 governing body of the district, or the governing body of the 395 appropriate local general-purpose government notifies the 396 department in writing that the district has not had a governing 397 body or a sufficient number of governing body members to 398 constitute a quorum for 2 or more years; 399 3. The registered agent of the district, the chair of the 400 governing body of the district, or the governing body of the 401 appropriate local general-purpose government fails to respond to 402 an inquiry by the department within 21 days; 403 4. The department determines, pursuant to s. 189.067, that 404 the district has failed to file any of the reports listed in s. 405 189.066; 406 5. The district has not had a registered office and agent 407 on file with the department for 1 or more years; or 408 6. The governing body of a special district provides 409 documentation to the department that it has unanimously adopted 410 a resolution declaring the special district inactive. The 411 special district isshall beresponsible for payment of any 412 expenses associated with its dissolution. A special district 413 declared inactive pursuant to this subparagraph may be dissolved 414 without a referendum;or415 (b) The department, special district, or local general 416 purpose government published a notice of proposed declaration of 417 inactive status in a newspaper of general circulation in the 418 county or municipality in which the territory of the special 419 district is located and sent a copy of such notice by certified 420 mail to the registered agent or chair of the governing body, if 421 any. Such notice must include the name of the special district, 422 the law under which it was organized and operating, a general 423 description of the territory included in the special district, 424 and a statement that any objections must be filed pursuant to 425 chapter 120 within 21 days after the publication date; and 426 (c) Twenty-one days have elapsed from the publication date 427 of the notice of proposed declaration of inactive status and no 428 administrative appeals were filed. 429 Section 12. Subsections (1), (2), and (3) of section 430 189.064, Florida Statutes, are amended to read: 431 189.064 Special District Accountability Program; duties and 432 responsibilities.—The Special District Accountability Program of 433 the department has the following duties: 434 (1) Electronically publishing special district 435 noncompliance status reports from the Department of Management 436 Services, the Department of Financial Services, the Division of 437 Bond Finance of the State Board of Administration, the Auditor 438 General, and the Legislative Auditing Committee, for the 439 reporting required in ss. 112.63, 218.32, 218.38, and 218.39. 440 The noncompliance reports must list those special districts that 441 did not comply with the statutory reporting requirements and be 442 made available to the public electronically. 443 (2) Maintaining the official list of special districts as 444 set forth in s. 189.061. 445 (3) Publishing and updating of a “Florida Special District 446 Handbook” that contains, at a minimum: 447 (a) A section that specifies definitions of special 448 districts and status distinctions in the statutes. 449 (b) A section or sections that specify current statutory 450 provisions for special district creation, implementation, 451 modification, dissolution, and operating procedures. 452 (c) A section that summarizes the reporting requirements 453 applicable to all types of special districts as provided in ss. 454 189.015 and 189.016. 455 (d) A section that summarizes the public facilities 456 reporting requirements and the evaluation and appraisal 457 notification schedule as provided in s. 189.08(2). 458 Section 13. Section 189.0653, Florida Statutes, is created 459 to read: 460 189.0653 Public hearing on noncompliance.—Before the public 461 hearing as provided in s. 189.0651(2) or s. 189.0652(2) is held, 462 the special district shall provide the following information at 463 the request of the local general-purpose government or the 464 Legislative Auditing Committee, as appropriate: 465 (1) The district’s annual financial report for the previous 466 fiscal year. 467 (2) The district’s audit report for the previous fiscal 468 year. 469 (3) Minutes of meetings of the special district’s governing 470 body for the previous fiscal year and the current fiscal year to 471 date. 472 (4) A report for the previous fiscal year providing the 473 following information: 474 (a) The purpose of the special district. 475 (b) The sources of funding for the special district. 476 (c) A description of the major activities, programs, and 477 initiatives that the special district undertook in the most 478 recently completed fiscal year and the benchmarks or criteria 479 under which the success or failure of the district was or will 480 be determined by its governing body. 481 (d) Any challenges or obstacles faced by the special 482 district in fulfilling its purpose and related responsibilities. 483 (e) Ways in which the special district’s governing body 484 believes that it could better fulfill the special district’s 485 purpose and a description of the actions that it intends to 486 take. 487 (f) Proposed changes to the special act, ordinance, or 488 resolution, as appropriate, which established the special 489 district and justification for such changes. 490 (g) Any other information reasonably required to provide 491 the reviewing entity with an accurate understanding of the 492 purpose of the special district and how the special district is 493 fulfilling that purpose. 494 (h) Any reasons for the district’s noncompliance resulting 495 in the public hearing. 496 (i) Whether the district is currently in compliance. 497 (j) Plans to correct any recurring issues of noncompliance. 498 (k) Efforts to promote transparency, including a statement 499 indicating whether the district’s website complies with s. 500 189.069. 501 Section 14. Subsection (2) of section 189.067, Florida 502 Statutes, is amended to read: 503 189.067 Failure of district to disclose financial reports.— 504 (2) Failure of a special district to comply with the 505 actuarial and financial reporting requirements under s. 112.63, 506 s. 218.32, or s. 218.39 after the procedures of subsection (1) 507 are exhausted shall be deemed final action of the special 508 district. The actuarial and financial reporting requirements are 509 declared to be essential requirements of law. Remedies for 510 noncompliance with ss. 218.32 and 218.39 shall be as provided in 511 ss. 189.0651 and 189.0652ss. 189.034 and 189.035. Remedy for 512 noncompliance with s. 112.63 shall be as set forth in subsection 513 (4). 514 Section 15. Paragraphs (a), (b), and (c) of subsection (2) 515 of section 189.068, Florida Statutes, are amended to read: 516 189.068 Special districts; authority for oversight; general 517 oversight review process.— 518 (2) Special districts may be reviewed for general oversight 519 purposes under this section as follows: 520 (a) All special districts created by special act may be 521 reviewed by the Legislature using the public hearing process 522 provided in s. 189.0651(2)s. 189.034. 523 (b) All special districts created by local ordinance or 524 resolution may be reviewed by the local general-purpose 525 government that enacted the ordinance or resolution using the 526 public hearing process provided in s. 189.0652(2)s. 189.035. 527 (c) All dependent special districts not created by special 528 act may be reviewed by the local general-purpose government upon 529towhich they are dependent. 530 Section 16. Section 189.069, Florida Statutes, is amended 531 to read: 532 189.069 Special districts; required reporting of 533 information; web-based public access.— 534 (1) Beginning on October 1, 2015, or by the end of the 535 first full fiscal year after its creation, each special district 536 shall maintain an official Internet website containing the 537 information required by this sectionin accordance with s.538189.016. Special districts shall submit their official Internet 539 website addresses to the department. 540 (a) Independent special districts shall maintain a separate 541 Internet website. 542 (b) Dependent special districts shall be prominently 543preeminentlydisplayed on the home page of the Internet website 544 of the local general-purpose government upon which they are 545 dependentthat created the special districtwith a hyperlink to 546 such webpages as are necessary to provide the information 547 required by this section. Dependent special districts may 548 maintain a separate Internet website providing the information 549 required by this section. 550 (2)(a) A special district shall post the following 551 information, at a minimum, on the district’s official website: 552 1. The full legal name of the special district. 553 2. The public purpose of the special district. 554 3. The name, address, e-mail address, and, if applicable, 555 the term and appointing authority for each member of the 556 governing body of the special district. 557 4. The fiscal year of the special district. 558 5. The full text of the special district’s charter, the 559 date of establishment, the establishing entity, and the statute 560 or statutes under which the special district operates, if 561 different from the statute or statutes under which the special 562 district was established. Community development districts may 563 reference chapter 190 as the uniform charter, but must include 564 information relating to any grant of special powers. 565 6. The mailing address, e-mail address, telephone number, 566 and Internet website uniform resource locator of the special 567 district. 568 7. A description of the boundaries or service area of, and 569 the services provided by, the special district. 570 8. A listing of all taxes, fees, assessments, or charges 571 imposed and collected by the special district, including the 572 rates or amounts for the fiscal year and the statutory authority 573 for the levy of the tax, fee, assessment, or charge. For 574 purposes of this subparagraph, charges do not include patient 575 charges by a hospital or other health care provider. 576 9. The primary contact information for the special district 577 for purposes of communication from the department. 578 10. A code of ethics adopted by the special district, if 579 applicable, and a hyperlink to generally applicable ethics 580 provisions. 581 11. The budget of theeachspecial district, and anyin582addition toamendments thereto in accordance with s. 189.016. 583 12. The final, complete audit report for the most recent 584 completed fiscal year, and audit reports required by law or 585 authorized by the governing body of the special district. 586 13. A listing of its regularly scheduled public meetings 587 for the year. The schedule must include the date, time, and 588 location of each such meeting. 589 14. The public facilities report, if applicable. 590 15. The link to the Department of Financial Services’ 591 website as set forth in s. 218.32(1)(g). 592 (b) The department’s Internet website list of special 593 districts in the state required under s. 189.061 shall include a 594 link for each special district that provides web-based access to 595 the public for all information and documentation required for 596 submission to the department pursuant to subsection (1). 597 Section 17. For the purpose of incorporating the amendment 598 made by this act to section 189.016, Florida Statutes, in 599 references thereto, paragraph (e) of subsection (2) and 600 paragraph (g) of subsection (3) of section 189.074, Florida 601 Statutes, are reenacted to read: 602 189.074 Voluntary merger of independent special districts. 603 Two or more contiguous independent special districts created by 604 special act which have similar functions and elected governing 605 bodies may elect to merge into a single independent district 606 through the act of merging the component independent special 607 districts. 608 (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies 609 of two or more contiguous independent special districts may, by 610 joint resolution, endorse a proposed joint merger plan to 611 commence proceedings to merge the districts pursuant to this 612 section. 613 (e) After the final public hearing, the governing bodies 614 shall notify the supervisors of elections of the applicable 615 counties in which district lands are located of the adoption of 616 the resolution by each governing body. The supervisors of 617 elections shall schedule a separate referendum for each 618 component independent special district. The referenda may be 619 held in each district on the same day, or on different days, but 620 no more than 20 days apart. 621 1. Notice of a referendum on the merger of independent 622 special districts must be provided pursuant to the notice 623 requirements in s. 100.342. At a minimum, the notice must 624 include: 625 a. A brief summary of the resolution and joint merger plan; 626 b. A statement as to where a copy of the resolution and 627 joint merger plan may be examined; 628 c. The names of the component independent special districts 629 to be merged and a description of their territory; 630 d. The times and places at which the referendum will be 631 held; and 632 e. Such other matters as may be necessary to call, provide 633 for, and give notice of the referendum and to provide for the 634 conduct thereof and the canvass of the returns. 635 2. The referenda must be held in accordance with the 636 Florida Election Code and may be held pursuant to ss. 101.6101 637 101.6107. All costs associated with the referenda shall be borne 638 by the respective component independent special district. 639 3. The ballot question in such referendum placed before the 640 qualified electors of each component independent special 641 district to be merged must be in substantially the following 642 form: 643 644 “Shall ...(name of component independent special 645 district)... and ...(name of component independent special 646 district or districts)... be merged into ...(name of newly 647 merged independent district)...? 648 649 ....YES 650 ....NO” 651 652 4. If the component independent special districts proposing 653 to merge have disparate millage rates, the ballot question in 654 the referendum placed before the qualified electors of each 655 component independent special district must be in substantially 656 the following form: 657 658 “Shall ...(name of component independent special 659 district)... and ...(name of component independent special 660 district or districts)... be merged into ...(name of newly 661 merged independent district)... if the voter-approved maximum 662 millage rate within each independent special district will not 663 increase absent a subsequent referendum? 664 665 ....YES 666 ....NO” 667 668 5. In any referendum held pursuant to this section, the 669 ballots shall be counted, returns made and canvassed, and 670 results certified in the same manner as other elections or 671 referenda for the component independent special districts. 672 6. The merger may not take effect unless a majority of the 673 votes cast in each component independent special district are in 674 favor of the merger. If one of the component districts does not 675 obtain a majority vote, the referendum fails, and merger does 676 not take effect. 677 7. If the merger is approved by a majority of the votes 678 cast in each component independent special district, the merged 679 independent district is created. Upon approval, the merged 680 independent district shall notify the Special District 681 Accountability Program pursuant to s. 189.016(2) and the local 682 general-purpose governments in which any part of the component 683 independent special districts is situated pursuant to s. 684 189.016(7). 685 8. If the referendum fails, the merger process under this 686 subsection may not be initiated for the same purpose within 2 687 years after the date of the referendum. 688 (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified 689 electors of two or more contiguous independent special districts 690 may commence a merger proceeding by each filing a petition with 691 the governing body of their respective independent special 692 district proposing to be merged. The petition must contain the 693 signatures of at least 40 percent of the qualified electors of 694 each component independent special district and must be 695 submitted to the appropriate component independent special 696 district governing body no later than 1 year after the start of 697 the qualified elector-initiated merger process. 698 (g) After the final public hearing, the governing bodies 699 shall notify the supervisors of elections of the applicable 700 counties in which district lands are located of the adoption of 701 the resolution by each governing body. The supervisors of 702 elections shall schedule a date for the separate referenda for 703 each district. The referenda may be held in each district on the 704 same day, or on different days, but no more than 20 days apart. 705 1. Notice of a referendum on the merger of the component 706 independent special districts must be provided pursuant to the 707 notice requirements in s. 100.342. At a minimum, the notice must 708 include: 709 a. A brief summary of the resolution and elector-initiated 710 merger plan; 711 b. A statement as to where a copy of the resolution and 712 petition for merger may be examined; 713 c. The names of the component independent special districts 714 to be merged and a description of their territory; 715 d. The times and places at which the referendum will be 716 held; and 717 e. Such other matters as may be necessary to call, provide 718 for, and give notice of the referendum and to provide for the 719 conduct thereof and the canvass of the returns. 720 2. The referenda must be held in accordance with the 721 Florida Election Code and may be held pursuant to ss. 101.6101 722 101.6107. All costs associated with the referenda shall be borne 723 by the respective component independent special district. 724 3. The ballot question in such referendum placed before the 725 qualified electors of each component independent special 726 district to be merged must be in substantially the following 727 form: 728 729 “Shall ...(name of component independent special 730 district)... and ...(name of component independent special 731 district or districts)... be merged into ...(name of newly 732 merged independent district)...? 733 734 ....YES 735 ....NO” 736 737 4. If the component independent special districts proposing 738 to merge have disparate millage rates, the ballot question in 739 the referendum placed before the qualified electors of each 740 component independent special district must be in substantially 741 the following form: 742 743 “Shall ...(name of component independent special 744 district)... and ...(name of component independent special 745 district or districts)... be merged into ...(name of newly 746 merged independent district)... if the voter-approved maximum 747 millage rate within each independent special district will not 748 increase absent a subsequent referendum? 749 750 ....YES 751 ....NO” 752 753 5. In any referendum held pursuant to this section, the 754 ballots shall be counted, returns made and canvassed, and 755 results certified in the same manner as other elections or 756 referenda for the component independent special districts. 757 6. The merger may not take effect unless a majority of the 758 votes cast in each component independent special district are in 759 favor of the merger. If one of the component independent special 760 districts does not obtain a majority vote, the referendum fails, 761 and merger does not take effect. 762 7. If the merger is approved by a majority of the votes 763 cast in each component independent special district, the merged 764 district shall notify the Special District Accountability 765 Program pursuant to s. 189.016(2) and the local general-purpose 766 governments in which any part of the component independent 767 special districts is situated pursuant to s. 189.016(7). 768 8. If the referendum fails, the merger process under this 769 subsection may not be initiated for the same purpose within 2 770 years after the date of the referendum. 771 Section 18. This act shall take effect October 1, 2015.