Florida/Georgia Personal Injury & Workers Compensation

...or the maximum amount. None of the parties seriously argues that this assessment can be categorized as a fine. A board of county commissioners has certain limited powers to enact ordinances, the violation of which can subject a defendant to a fine. § 125.01(1)(t), Fla....

treasurers. The latest compilation of our laws, Section 125.01, Florida Statutes, 1941, and F.S.A. contains

...The appellants (taxpayers) have appealed to this Court. The first question is whether Chapter 125, Florida Statutes, could be utilized by the county to authorize general obligation bonds for the acquisition of sewer and water systems. The pertinent portions of Chapter 125 read as follows: 125.01 Powers and duties....

...o such limitations, as may be provided by general law. There shall be no referendum required for the levy by a county of ad valorem taxes, both for county purposes and for the providing of municipal services within any municipal service taxing unit. 125.011 Definitions. — As used in ss. 125.011-125.021....

...connected therewith or incident or auxiliary thereto, and may include all property, rights, easements, and franchises relating to any such project and deemed necessary or convenient for the acquisition, construction, purchase, or operation thereof. 125.012 Project facilities; general powers and duties....

...— Any county and the board of county commissioners thereof shall have the power, in addition to the powers otherwise conferred: (1) To construct, acquire, establish, improve, extend, enlarge, reconstruct, equip, *210 maintain, repair, and operate any project as defined in s. 125.011, either within or without the territorial boundaries of the county....

..., which are not inconsistent with general law. The intent of the Legislature in enacting the recent amendments to Chapter 125, Florida Statutes, was to enlarge the powers of counties through home rule to govern themselves. *211 The first sentence of Section 125.01(1), Florida Statutes, (1975), grants to the governing body of a county the full power to carry on county government....

...uance of general obligation bonds to acquire sewage and water systems and to pledge for their payment the net revenues to be derived from the operation of such facilities and ad valorem taxes levied within the area of the Unit. The first sentence of Section 125.01(1), Florida Statutes (1975), therefore, empowers the county board to proceed under its home rule power to accomplish this purpose....

...state by using the device of a home rule ordinance. Furthermore, in the case of Tucker v. Underdown, 356 So.2d 251 (Fla. 1978), the Board of County Commissioners of Brevard County, Florida, established six municipal service taxing units pursuant to Section 125.01(1)(q), Florida Statutes (1975), and county home rule ordinances, in the unincorporated area of the county. Appellants in that case questioned the constitutionality of Sections 125.011(1)(q) and 125.01(1)(r), Florida Statutes (1975), and contended that the levy of ad valorem taxes for the purposes of raising tax revenues to be devoted to solid waste disposal, and its interrelated but optional reduction of user charges imposed to meet debt se...

...Office and Professional Employers Int'l Union, Local 277, 545 F.2d 509 (5th Cir.1977) 1 Owens v. Rush, 636 F.2d 283 (10th Cir.1980); Vulcan Society v. Fire Department of White Plains, 82 F.R.D. 379 (S.D.N.Y.1979). But see Aguilera v. Cook County Merit Board, 21 F.E.P. 731 (N.D.Ill.1979) 2 Fla.Stat. 125.01 prescribes the powers and duties of a county government and grants a county the power to: "(u) Create civil service systems and boards." Fla.Stat....

...e are of the view that this general provision included in the delineation of the Authority's powers is not adequate in and of itself to constitute a waiver of immunity from liability for tort. We have specifically so held with reference to counties. Section 125.01, Florida Statutes, F.S.A., provides that county commissioners shall represent the county "in the prosecution and defense of all legal causes"....

...The Board, as the governing body of the county, has the power to "Make investigations of county affairs; inquire into accounts, records, and transactions of any county department, office, or officer; and, for these purposes, require reports from any county officer or employee and the production of official records". Section 125.01(1)(s), Florida Statutes (1975)....

...aintained there for public inspection. The clerk shall thereupon forward one complete copy of the audit report with accompanying documents to the Auditor General, who shall retain the same as a public record for ten (10) years from receipt thereof." Section 125.01(1)(x), Florida Statutes (1975). The trial court correctly determined that the Clerk was to act as county auditor in all auditing functions except when the board employs an independent auditing firm pursuant to Section 125.01(1)(x), Florida Statutes (1975)....

...This statute also requires the clerk to consolidate the reports as to each bank and file the consolidated report with the department *38 of banking and finance. If the board questions the handling of the funds under the budget and is not satisfied with the audit of the clerk, an independent accounting firm may be employed. Section 125.01(1)(x), Florida Statutes (1975)....

...It likewise includes all estimated expenditures, reserves and balances to be carried over at the end of the year. By July 15 the clerk must complete the tentative budget and present it to the board." At 507. The Manual cites Article VIII, Section 1(d), Florida Constitution (1968), Sections 125.01(1)(v) and 129.03(2), Florida Statutes....

...e as the policy-setting governing body of the county." To the extent not inconsistent with general or special law, the board of county commissioners has the authority to require every county official to submit an annual copy of his operating budget. Section 125.01(1)(v), Florida Statutes (1975)....

...Article VIII, section 1(f), provides: The board of county commissioners of a county not operating under a charter *642 may enact, in a manner prescribed by general law, county ordinances not inconsistent with general or special law ... . (Emphasis added.) The implementing statute, section 125.01(1), Florida Statutes (1989), provides the governing body of a county with home-rule power, unless the legislature has preempted a particular subject by general or special law. Speer v. Olson, 367 So.2d 207, 210-11 (Fla. 1979). The provisions of section 125.01 are to be liberally construed "in order to ... secure for the counties the broad exercise of home rule powers authorized by the State Constitution." Section 125.01(3)(b), Fla....

...In Manatee County, three municipalities sued the Board of County Commissioners seeking a remittance of city residents' taxes which had been used to pay for services rendered for the benefit of the unincorporated area only. The cities were proceeding under section 125.01(6)(a) of the Florida Statutes, a section which implements the Florida constitutional provision that property within the municipalities shall not be so taxed....

...la prescribed by law. The Supreme Court of Florida applied the rule that the State's sovereign immunity could only be waived by general law and that such a waiver must be clear and unequivocal, 365 So.2d at 147, but held that the waiver expressed in section 125.01 was clear as to prospective, but not as to retrospective, relief....

...ction 6(e) of the 1968 Florida Constitution. There is clear authority in the above-cited sections for Dade County to enact Ordinance No. 75-50. "There are also other authorities available which authorized Dade County to enact of the bingo ordinance. Section 125.01, Florida Statutes, which establishes the power of legislative bodies in counties, provides that a county shall have the power to: `(h) Establish, coordinate, and enforce zoning and such business regulations as are necessary for the pro...

...ci curiae. Ralph A. Marsicano, Gen. Counsel, Tampa; and Claude L. Mullis, Staff Atty., Jacksonville, for Florida League of Cities, Inc., amicus curiae. HATCHETT, Justice. Does Article VIII, Section 1(h) of the Florida Constitution, as implemented by Section 125.01(6)(a), (b), Florida Statutes (1975), impose a limitation only on the power of counties to levy and collect taxes? May a municipality enforce the limitation by a lawsuit? We answer both questions in the affirmative and remand these consolidated cases to the trial court....

...Property situate within municipalities shall not be subject to taxation for services rendered by the county exclusively for the benefit of the property or residents in unincorporated areas. To implement this constitutional provision, the Legislature amended Section 125.01, Florida Statutes, by enacting Ch. 74-191, Laws of Florida, codified as Section 125.01(6)(a) and (b), Florida Statutes, which provides: (a) The governing body of a municipality or municipalities by resolution, or the citizens of a municipality or county by petition of 10 percent of the qualified electors of such unit, ma...

...whether Article VIII, Section 1(h), Florida Constitution, is a limitation only on the power of a county to levy *146 and collect taxes, or a limitation on the use of all county funds; (B) whether Article VIII, Section 1(h), Florida Constitution, and Section 125.01(6), Florida Statutes, waive sovereign immunity; (C) whether a taxpayer is an indispensable party to an action brought by a municipality to remedy the effects of dual taxation under Section 125.01(6), Florida Statutes....

...The county also argues that it enjoys the state's sovereign immunity unless the Legislature provides otherwise by general law. This sovereign immunity cannot be accomplished by local law and waiver must be clear and unequivocal. We agree. Arnold v. Shumpert, 217 So.2d 116 (Fla. 1968). Section 125.01(6) outlines a procedure which seeks to force a dialogue between counties and municipalities regarding dual taxation problems....

...rt may enter a money judgment against a county for past tax years. We find no authority under our constitution, the statutes, or legal precedents which support a money judgment against a county because of dual taxation problems in past years. III By Section 125.01(6), municipalities were granted the right to receive the monies to be remitted by the counties in their representative capacities for the benefit of municipal taxpayers....

...y for projects benefiting residents and property in unincorporated areas causing a serious imbalance in benefits received between county and municipal property owners and residents. The Legislature must address this possibility. We further hold that Section 125.01(6) allows a court of equity to determine whether a tax supported service is "rendered specially for the benefit of the property or residents in unincorporated areas and financed from county-wide revenues." The constitutional and statutory tests are the same....

...We further hold that a court may order a board of county commissioners to follow the dictates of the statute, but may not enter money judgments against counties for the past tax years, and that a taxpayer is not an indispensable party to an action under Section 125.01(6)....

...Since there is no such preclusion, Section 1(f) of Article VIII authorizes Orange County, a noncharter county, pursuant to enabling statutes to enact a county ordinance (in lieu of securing a special act to that effect) authorizing such a revenue bond issue. F.S. Section 125.01(1), (c), (r), (t), F.S.A., empowers noncharter counties in several self-government respects and clearly authorizes adoption of the bond ordinance herein. Thus there is no preclusion; instead, there is ample authority for the bond ordinance. Since F.S. Section 125.01(1)(r), F.S.A. delegated to Orange County the specific power to issue bonds and revenue certificates, it had the power to adopt its implementing ordinance in this instance. There is little need for Section 125.01(1)(r) if a county still has to go to the Legislature to get special enabling legislation each time it wishes to issue bonds....

...o repeal then existing special acts of the Legislature applying to it, which were in effect "ordinances". The language complained of must be read in the context of that opinion; the view expressed here is totally consistent with Davis v. Gronemeyer. Section 125.01, Florida Statutes, F.S.A., is the powers and duties section of the county government chapter....

...None of these items, however, is sufficiently definite to be accepted as a legislative enactment authorizing these bonds. They set forth functions and operations of county government generally. Nor is there specific authority for bond issues under § 125.01(1)(r), which contains general language authorizing the levy and collection of taxes and the issuance of "bonds, revenue certificates, and other obligations of indebtedness, which power shall be exercised in such manner, and subject to such...

...that Ch. 130 specifically authorizes bonds for county buildings and no other act of the legislature does. Ch. 130 sets forth all requirements and procedures. In view of the clarity of Ch. 130, it is difficult seriously to consider those sections of § 125.01 mentioned above as being concurrent authorizations (with Ch....

...I must accordingly most respectfully dissent. NOTES [*] See "The History and Status of local government powers in Florida" Univ. of Fla.Law Review Vol. XXV, Winter 1973, Number 2 pages 271 et seq. and particularly pages 288 to 294 incl. thereof. [1] F.S. Section 125.01(1)(r) F.S.A....

...The supreme court has "broadly interpreted the self-governing powers granted charter counties under article VIII, section 1(g)." State v. Broward County, 468 So.2d 965, 969 (Fla.1985). The legislature has accorded counties broad self-governing powers. Section 125.01(1), Florida Statutes (1999), "grants to the governing body of a county the full power to carry on county government." Speer v. Olson, 367 So.2d 207, 211 (Fla. 1978). Section 125.01(3)(a), Florida Statutes (1999), states that the powers enumerated in the section "shall not be deemed exclusive or restrictive, but shall be deemed to incorporate all implied powers necessary or incident to carrying out such powers enumerated, including, specifically, authority to employ personnel...." Section 125.01(3)(b), Florida Statutes (1999), provides that the provisions of section 125.01 "shall be liberally construed......

...The Adult Entertainment Code is enacted pursuant to the Home Rule of Power of Palm Beach County, Florida, in the interest of the public health, peace, safety, morals, and general welfare of the people of Palm *707 Beach County, Article VIII, Section 1(g) of the Florida Constitution, Section 125.01(1)( o ) and (w) of Florida Statutes 1987, and the authority of Palm Beach County to regulate the sale and consumption of alcoholic beverages under the Twenty-First Amendment to the Constitution of the United States, as recognized by the Florida Courts in the City of Daytona Beach v....

...The rules of statutory interpretation are designed to attempt to apply even ambiguous statutes in a uniform method throughout the state. Thus, the first sentence of this statute is arguably surplus language. Counties in Florida are given broad authority to enact ordinances. See Art. VIII, § 1(f), (g), Fla. Const.; § 125.01(3), Fla....

...an ordinance in conflict with a municipal ordinance shall not be effective within the municipality to the extent of such conflict. Ordinance 79-7, the ordinance in question, expressly cites as authority for the enactment of that legislation Sections 125.01 and 163.3161, Florida Statutes. Section 125.01(1)(m) & (w), Florida Statutes (1981), provide: (1) The legislative and governing body of a county shall have the power to carry on county government....

...1979), characterized the legislative intent in enacting Chapter 125 as follows: The intent of the Legislature in enacting the recent amendments to Chapter *143 125, Florida Statutes, was to enlarge the powers of counties through home rule to govern themselves. The first sentence of Section 125.01(1), Florida Statutes, (1975), grants to the governing body of a county the full power to carry on county government....

...We find that the ordinance is not inconsistent with general law. Thus, the ordinance is valid as a proper exercise of the County's broad, residual power of self-government granted it by article VIII, section 1(g) of the state constitution. Although not necessary to our holding, we take note of section 125.01, Florida Statutes (1991), the general law granting certain powers of self-government to counties which do not operate under a charter....

...vileges not specifically prohibited by law." It is clear, then, that even if we were reviewing this ordinance in a case where it had been enacted by a non-chartered county, we would reach the same result. This would be so because there is nothing in section 125.01, or elsewhere in our statutes, prohibiting a non-chartered county from enacting such a health warning ordinance under the powers of self-government granted to it by the legislature. It would not be reasonable to hold that the ordinance would be valid under article VIII, section 1(f) (non-charter government) and its implementing statute, section 125.01, but not valid under the broader power of self-government pursuant to article VIII, section 1(g) (charter government). This analysis of article VIII, section 1(f) and Florida statute section 125.01 only serves to underscore the conclusion reached under the analysis presented earlier in this opinion....

...rner v. State ex rel. Gruver, [2] wherein they were defined not as a form of taxes but as "special charges" imposed for a "special service" performed by the county. In fact, "service charges" for garbage disposal are expressly authorized by statute. Section 125.01(1)(q), Florida Statutes (1975), provides in material part as follows: "(1) The legislative and governing body of a county shall have the power to ......

...Therefore, local governments have no other authority to levy taxes, other than ad valorem taxes, except as provided by general law. The County does, however, possess authority to impose special assessments and user fees. See generally art. VIII, § 1(f), Fla. Const.; § 125.01(1)(r), Fla....

...Art. V, § 3(b)(2). Section 75.08, Florida Statutes (1997), provides that either party may appeal the trial court's decision on the complaint for validation of certificates of indebtedness. A revenue certificate is an obligation of indebtedness. See § 125.01(1)(r), Fla....

...Sullivan, III, et al.; A. Duda & Sons, Inc., etc.; Carolyn R. Kempfer, et al.; and Roy Platt, etc., amicus curiae. ENGLAND, Justice. By direct appeal we are asked to review an order of the Pinellas County Circuit Court upholding the constitutionality of Sections 125.01(1)(q) and (1)(r), Florida Statutes (1975), which together authorize counties to create "municipal service taxing units" having the power to impose ad valorem taxes without voter approval. We *538 have jurisdiction under Article V, Section 3(b)(1) of the Florida Constitution. Following a series of legislative attempts to deal with this subject, [1] Sections 125.01(1)(q) and (1)(r) were amended in 1975 to read: "(1) The legislative and governing body of a county shall have the power to carry on county government....

...as well within municipal boundaries. [7] No historical material contradictory to these indicators has been called to our attention. Consistent with this apparent rationale for the last sentence of Section 9(b), the Legislature has fashioned Sections 125.01(1)(q) and (1)(r)....

...Dickinson, 230 So.2d 130 (Fla. 1969), where we construed Section 9(b) to authorize a county-wide tax up to 20 mills for the combined municipal and county services offered by Dade County. [10] Indeed, our comments in that case may have precipitated passage of one feature of Section 125.01(1)(q). We there noted that the distinction between county and municipal purposes is an uncertain one, requiring immediate legislative attention. Section 125.01(1)(q), as enacted in 1971, expressly identified a non-exhaustive list of services which may be provided by municipal service taxing and benefit units. For these reasons we conclude that the last sentence of Section 9(b) provides express authority for Sections 125.01(1)(q) and (1)(r), sanctioning taxing units as a method by which counties may tax to provide municipal services, within the 10 mill limit for "municipal purposes", without voter approval....

...The trial court specifically found that the services proposed in the Pinellas County resolution do constitute municipal services, and that finding has not been challenged in this appeal. [12] Finally, we need to inquire whether the county may offer these services solely in its unincorporated area. Section 125.01(1)(r) expressly so provides....

...Appellees' position is undoubtedly correct. Their view of the uniformity requirement in Article VII, Section 2 represents the only interpretation consistent with the whole Constitution. See Burnsed v. Seaboard Coastline Railroad, 290 So.2d 13 (Fla. 1974). We hold, therefore, that Sections 125.01(1)(q) and (1)(r), Florida Statutes (1975), are constitutional, and that the Pinellas County Commission's resolution establishing a municipal service taxing unit in the unincorporated area of the county without voter approval is valid....

...072-162 and 073-178. In 1974 the Legislature amended these provisions by substituting "municipal service taxing or benefit units" for "special purpose districts". Ch. 74-191, § 1, Laws of Florida. Despite an expression of intent in the legislation to the effect that § 125.01(1)(q) was enacted to extend taxing power under the second sentence of Art....

...VII, § 9(b), the Attorney General later advised that these units must be evaluated on the basis of their functions, not title, and that referenda were nonetheless required in the absence of a statutory directive to the contrary. Op.Att'y Gen.Fla. 075-24. In 1975 the Legislature added the last sentence of present § 125.01(1)(r) to provide specifically that referenda were not required....

...75-63, § 1, Laws of Florida. [2] Services embraced within the taxing unit include road repair, fire protection, law enforcement, recreation, garbage collection and disposal, and sewage collection. Each of these services is specifically identified in § 125.01(1)(q) as a type of "municipal service"....

...[5] The only other issue which warrants discussion is appellant's contention that, under Art. VIII, § 1(f), Fla. Const., Pinellas County lacked the authority to create the municipal service taxing unit by "resolution" rather than by ordinance. This argument ignores § 125.01(1)(t), Fla....

...said motion to strike: "* * * the county commissioners as constitutional officers (Article VIII, Section 5) manage the fiscal affairs of the county, subject to statutory authority. Their powers include approval of `all accounts' against the county. (Section 125.01[12], Florida Statutes [F.S.A.]), and the budgeting of county funds (Chapter 129, Florida Statutes [F.S.A.])....

...The landfill assessment and the assessment for ambulance service was made applicable in the unincorporated areas of the county and within the county's three municipalities: Lee, Greenville, and the City of Madison. Section 2 of each of the four ordinances imposed the special assessments pursuant to section 125.01(1)(q)2., Florida Statutes (1989)....

...and the appropriate mechanism for levying special assessments. At the outset, the three 1990 ordinances concerning garbage collection and disposal, landfill closure, and ambulance service, characterize the corresponding 1989 ordinances' reliance on section 125.01(1)(q)2. — the named enabling statute — as a "scrivener's error," and by means of these later ordinances attempt to correct the error by changing the referenced statute to "section 125.01(1)(q)1, Florida Statutes." Only the 1990 fire ordinance retains reliance on section 125.01(1)(q)2....

...Municipal Service Benefits Unit (MSBU), or a special district, [8] or apparently whether the County had to contract with the cities to provide these services, the County claimed authority to act under Article VIII(1)(f) of the Florida Constitution, section 125.01(1), section 125.01(1)(q)1., section 125.01(5)(a), and section 125.0101(2). [9] For fire protection, the County claimed authority to act under Article VIII(1)(f) of the Florida Constitution, section 125.01(1), section 125.01(1)(q)2., and section 125.01(5)(a). None of these ordinances referenced section 125.01(1)(r), Florida Statutes....

...strict, and that "[a] certified copy of the Resolution agreeing to the inclusion must be received by the County prior to December 1, 1989, and shall be effective for 1989 and each subsequent year." The ordinances also mention measures to comply with section 125.01(5)(a)....

...determination. The County agreed it would place a lien on his property for the unpaid assessments but would not execute on the lien. Foxx and Dryden, et al., maintained that the ordinances were deficient because: (1) the County failed to comply with section 125.01(1)(q)2., requiring that special service units be established by April 1 of the effective year; (2) the County failed to comply with section 125.01(5)(a) by gaining the consent of the municipalities to the applicability of the ordinances within their territory; (3) the charges levied by the ordinances were not special assessments providing special benefits to the property charged,...

...The MSTU or MSBU whose boundaries were set forth in the December 6, 1989 resolution adopted by Madison County never came into existence because it was never approved by all of the affected cities. 9. Madison County never complied with the provisions of Section 125.01(5), F.S., because approval of the governing bodies of all the affected incorporated areas, (the City of Greenville, the City of Madison, and the City of Lee), was never obtained....

...until April 3, 1990, and both of the resolutions adopted by the two cities expressly provided that the approval was a conditional approval conditioned upon the approval of all affected cities. 10. Madison County did not comply with the provisions of Section 125.01(1)(q)2, F.S....

...roval was never done by a majority of the electors of the municipality or the portion thereof affected for either the 1989 levies or the 1990 levies. The trial court ruled, in essence, that the 1989 ordinances were invalid for failure to comply with section 125.01(1)(q)2., the statute *44 expressly named in the ordinances as the authority for their adoption. Similarly, the 1990 ordinances were invalid for failure to comply with any of the statutes referenced in them as providing authority for the special assessments. Pertinent to this ruling, the trial court made the following conclusions: 1. Section 125.01(1)(q)2, F.S....

...ed to apply not only in the unincorporated areas of the county but also within the cities. The ordinance for fire protection is the only ordinance that purports to levy a charge solely in the unincorporated area and it was levied in 1989 pursuant to Section 125.01(1)(q)2., F.S., instead of Section 125.01(1)(q)1., F.S. This court finds and holds that since the County failed to comply with the provisions of Section 125.01(1)(q)2., F.S., that the ordinances are illegal, unauthorized, null and void. It should be added that section 125.01(1)(q)1., upon which the County attempted to rely for three of its 1990 ordinances, is not applicable because by its express terms, it applies when the County is attempting to levy special assessments in the unincorporated areas only, w...

...as authority, the County was attempting to impose the special assessments in municipalities as well as unincorporated areas. The 1990 fire ordinance is the only one made applicable to unincorporated areas only, and that ordinance, rather than citing section 125.01(1)(q)1., which arguably was applicable, cited section 125.01(1)(q)2. as authority. As the trial court found, the County failed to comply with the provisions of section 125.01(1)(q)2....

...The County argues on appeal, [11] as it did before the trial court, that even though the ordinances reference the wrong statutes, this is nothing more than harmless error. According to the County, Article VIII § 1(f) of the Florida Constitution and section 125.01(1)(r) give the County broad home rule power to impose special assessments county-wide (unincorporated and incorporated areas) unless the affected city or cities "opt out" by passing inconsistent legislation. In response, appellee Dryden maintains that section 125.01(1)(r) does not grant a non-charter county the broad home rule authority to assess special assessments for furnishing municipal services within a municipality absent municipal consent. Dryden contends that when Chapter 125, and in particular section 125.01, was enacted in 1971 to implement county home rule authority, counties did not have authority to furnish municipal services beyond the unincorporated areas of the county; and further, that the present language of section 125.01(1)(q) was added to the statute in order to provide a means for a non-charter County to furnish municipal services in a city, but only if the city approved. At this point, a brief review of the legislative history of section 125.01(1)(q) and (r) is helpful. As originally enacted in 1971, section 125.01(1)(q) and (r) provided: 125.01 Powers and duties....

...of indebtedness, which power shall be exercised in such manner, and subject to such limitations, as may be provided by general law; According to a synopsis of legislative history contained in Gallant v. Stephens, 358 So.2d 536, 538 n. 1 (Fla. 1978), section 125.01(1)(q) created "special purpose districts," without indicating whether referenda would be required. In several opinions, the attorney general found that Article VII § 9(b) of the Florida Constitution required a referendum. Ops.Att'y Gen.Fla. 072-162 and 073-178. The legislature responded in 1974 by amending section 125.01(1)(q) and (r), by substituting "municipal service taxing or benefit units" for "special purpose districts." In addition, the legislature added new subsections (5) and (6)....

...g unit, and special assessments, borrow and expend money, and issue bonds, revenue certificates, and other obligations of indebtedness, which power shall be exercised in such manner, and subject to such limitations as may be provided by general law. 125.01 Powers and duties....

...county under certain circumstances" and "authorizing the governing body of the county to levy ad valorem taxes within certain municipal service taxing and benefit units under certain circumstances... ." Despite an expression of legislative intent in section 125.01(1)(q) to the effect that the legislation was enacted to extend taxing power under the second sentence of Article VII § 9(b), the Attorney General later opined that these units must be evaluated on the basis of their functions, not titles, and that referenda were nonetheless required in the absence of a statutory directive to the contrary. Op.Att'y Gen.Fla. 075-24. Gallant v. Stephens, 358 So.2d at 538. In 1975, the Legislature added the last sentence of the present section 125.01(1)(r) to provide specifically that referenda were not required. Chapter 75-63, § 1, Laws of Florida. Chapter 75-63 reveals the following express legislative intent: WHEREAS, Chapter 74-191, Laws of Florida, intended to amend section 125.01(1)(q) and (r), Florida Statutes, to grant to all counties the home rule power flexibility to isolate the burden of ad valorem taxes levied for the furnishing of municipal services within the limits fixed for municipal purposes on those...

...orem taxes; and is in recognition of the existing and potential inequality of placing the tax burden of municipal services furnished to residents in the unincorporated areas on all residents of a county... . In 1987, paragraph q of subsection (1) of section 125.01 was amended to add sub-subparagraph 2....

...vices," and authorized "the levy of charges, assessments, or taxes therein." The amendment also provided "procedures for removal of a municipality or a portion thereof from such unit... ." [12] Dryden argues that to accept the County's argument that section 125.01(1)(r) grants to the County the authority to levy special assessments to provide municipal services in cities without municipal consent, absent the existence of an inconsistent municipal ordinance, means that the Legislature enacted a large quantity of needless, useless, and unnecessary legislation in enacting section 125.01(1)(q)1. and 2. and section 125.01(5), and that the requirements of these statutes become meaningless. In the proceeding below, the trial court accepted Dryden's argument that the more specific statutes, section 125.01(1)(q)1. and 2. and section 125.01(5), were enacted subsequent to the more general statute, section 125.01(r), and that they control. Further, when the statutes are read in pari materia, section 125.01(1)(r) permits counties to levy special assessments subject to limitations provided in general law, and that the Legislature set forth such general law limitations in section 125.01(1)(q)1. and 2. and section 125.01(5). In response, the County argues that the primary function of section 125.01(1)(q) is to provide for the creation of an MSTU funding mechanism to authorize counties to levy additional ad valorem taxes within the Florida Constitution's municipal-purposes millage limitation....

...0 mill county-purpose millage, counties may be authorized to levy ad valorem taxes for municipal purposes. The County contends that this municipal purpose millage authority for counties has been implemented by the Legislature through the adoption of section 125.01(1)(q), providing for the creation of municipal service taxing units by counties....

...art of a municipality with municipal agreement. In short, MSTUs are tax equity tools available to counties to place the burden of ad valorem taxes upon a geographic area less than county-wide to fund a particular service. The County is emphatic that section 125.01(1)(q)2. is not a restriction on the County's power to impose special assessments. The County urges this court to rule upon and reject the trial court's conclusion that section 125.01(1)(q)2....

...To reach this issue, the County requests this court to overlook the imprecise nomenclature of the ordinances and their mistaken reliance on inapplicable statutory provisions, and to rule that the County could impose the special assessments pursuant to section 125.01(1)(r). We are unable to accept the County's proposed resolution of this controversy. We cannot overlook the fact that the County referenced section 125.01(1)(q) as the enabling legislation for its ordinances, or that the County totally failed to comply with the terms of that statute. As set forth by the trial court in its final judgment, quoted earlier in this opinion, the County's departure from the provisions of section 125.01(1)(q) cited in the ordinances was material and substantial....

...The case of City of Boca Raton v. State, 595 So.2d 25 (Fla. 1992), relied upon by the County, does not compel a different result. The statutes involved in City of Boca Raton, section 166.021, Florida Statutes and Chapter 170, contain markedly different language than section 125.01....

...Because of our conclusion that these ordinances imposing special assessments are null and void for failure of the County to substantially comply with the statutory authority under which it purported to act, we do not reach the further issue raised by the County, that is, whether section 125.01(1)(q)2. is the exclusive means by which the County may impose special assessments within municipalities, or whether section 125.01(1)(r) grants counties the broad home rule power to impose special assessments county-wide unless affected cities opt out by passing inconsistent legislation. [13] We have briefly, but by no means exhaustively, outlined the legislative history of the pertinent provisions of section 125.01 to illustrate that this statute, and its legislative history, do not conclusively answer the question of the authority of counties to impose special assessments within municipalities, nor does the body of case law cited by *49 the parties....

...the need for legislative action. In that vein, it is fundamentally a legislative task to define intergovernmental relationships between cities and counties. We are aware that the legislature, in Chapter 91-238, Laws of Florida, substantially amended section 125.01(1)(q)....

...ct, in a manner prescribed by general law, county ordinances not inconsistent with general or special law, but an ordinance in conflict with a municipal ordinance shall not be effective within the municipality to the extent of such conflict. Chapter 125.01 Powers and duties....

...It is the further intent of the Legislature that a special district created under this subsection include both unincorporated and incorporated areas of a county and that such special district may not be used to provide services in the unincorporated area only. ..... 125.0101 County may contract to provide services to municipalities and special districts....

...m used to fund the county's services is derived through service charges or special assessments rather than taxes. A special district is a separate unit of government which may possess such powers as are authorized by law. [9] We find the citation to section 125.0101(2) incomprehensible, since it plainly states that it does not provide authority to counties to impose special assessments....

...he 1987 and 1989 Florida Statutes. [11] In this opinion, references to the arguments of the County include and encompass the arguments advanced by Amici Curiae. [12] Though admittedly not applicable to this appeal, paragraph (q) of subsection (1) of section 125.01, Florida Statutes, was again amended in 1991, deleting sub-subparagraphs 2. and 3. and providing that section 125.01(1)(q) shall now read: (q)4....

...Article 8, section 1(f) of the Florida constitution provides that noncharter counties of the State shall exercise self-governmental powers and are permitted to enact "county ordinances not inconsistent with general or special law." Among the powers enumerated by Fla.Stat. § 125.01(1) are to (t) adopt ordinances and resolutions necessary for the exercise of its powers and prescribe fines and penalties for the violation of ordinances ....

...In deciding that non-charter counties have home-rule authority to impose franchise fees, the trial court rejected the cross appellants' argument that the power to so act is lacking, because it is not specifically enumerated among those delegated to the counties by section 125.01, Florida Statutes (1989)....

...(Emphasis added.) The statute broadly implements the constitutional provision by authorizing the governing body of a county, "[t]o the extent not inconsistent with general or special law," to exercise the power to carry on county government which includes, "but is not restricted to," certain enumerated powers. § 125.01(1), Fla....

...no less than three opinions: Taylor v. Lee County, 498 So.2d 424 (Fla. 1986); Speer v. Olson, 367 So.2d 207 (Fla. 1979); and State v. Orange County, 281 So.2d 310 (Fla. 1973). As the court recognized in Speer, 367 So.2d at 211: The first sentence of Section 125.01(1), Florida Statutes, (1975), grants to the governing body of a county the full power to carry on county government....

...Unless the Legislature has pre-empted a particular subject relating to county government by either general or special law, the county governing body, by reason of this sentence, has full authority to act through the exercise of home rule power. Thus, the specific powers enumerated under section 125.01 are not all-inclusive, and a non-charter county's authority comprises that which is reasonably implied or incidental to carrying out its enumerated powers....

...This case, like others of recent vintage, [1] comes to us by direct appeal from a circuit court's final judgment passing on the validity of one county's innovative taxing efforts. Here the Brevard County Circuit Court construed Article VII, Sections 2 and 9 of the Florida Constitution, and held valid Sections 125.01(1)(q), 125.01(1)(r) and 200.071(3), Florida Statutes (1975), insofar as they authorize county taxation for municipal purposes by the creation of "municipal service taxing units" without voter approval....

...tutional issue, as friends of the court. See note 3 of our opinion in that case. [5] In the aggregate the five street lighting units encompass the entire unincorporated area of the county, but each of the five units has a different millage rate. [6] § 125.01(1)(q), Fla....

...82-32 states: Legislative authorization: This Ordinance is enacted in the interest of the public health, peace, safety, morals and general welfare of the citizens and inhabitants of Leon County, Florida, pursuant to Article VIII, Section 1(f), of the Florida Constitution and Section 125.01(l)(o) and (w) of the Florida Statutes (1981), and under the authority of the county to regulate the sale and consumption of alcoholic beverages, pursuant to the Twenty-first Amendment to the Constitution of the United States....

...dinance adopted by a municipality within the county. No one has argued that any municipal ordinance within Leon County conflicts with Ordinance 82-32. Nor do we perceive any inconsistency between the ordinance and general or special law. Admittedly, Section 125.01(l)(o), Florida Statutes, when read without reference to other portions of Section 125.01, offers support to petitioner’s argument that Leon County is without authority to regulate nude entertainment on licensed *1395 beverage premises inside the incorporated areas of the county, in that it empowers counties to “[establish and enforce regulations for the sale of alcoholic beverages in the unincorporated areas of the county pursuant to general law ...” (e.s.) When the above subsection is construed in pari materia with other subsections of Section 125.01, we find that counties are given broad powers to regulate. For example, Section 125.01(1), Florida Statutes, states that “[t]he legislative and governing body of a county shall have the power to carry on county government ......

...t that power in other appropriate entities. Years after Day the legislature amended chapter 125 to enlarge the powers of counties to govern themselves through home rule. Ch. 71-14, Laws of Fla. See Speer v. Olson, 367 So.2d 207 (Fla. 1978). Thus, subsection 125.01(1)(m) now provides in part that counties may "[p]rovide and regulate arterial, toll, and other roads, bridges, tunnels, and related facilities." Subsection 125.01(3)(a) incorporates "all implied powers necessary or incident to carrying out such" enumerated powers. The county, therefore, may set tolls because that power is inherent in the power to provide toll roads. Moreover, toll roads and bridges are "projects" within the meaning of subsection 125.011(2) for which, under sub-section 125.012(9), the county may "fix, regulate, and collect rates and charges" for services and facilities....

...As a home rule county, Lee has such powers of self-government as are provided by general and special law. Art. VIII, *426 § 1(f), Fla. Const. Under general law, as stated previously, the county has the power to provide and regulate toll roads and bridges. § 125.01(1)(m). It may issue bonds. § 125.01(1)(r). Bonds that it issues may be revenue bonds. §§ 125.013, 125.012(21)....

...Richard E. Nelson of Nelson Hesse Cyril Weber & Smith, Sarasota, for appellee. OVERTON, Justice. This is a direct appeal from a final judgment validating revenue bonds in Sarasota County. We have jurisdiction. [1] The primary issue we must decide is whether section 125.01(q), Florida Statutes (1977), which authorizes the creation of special taxing districts, prohibits or restricts a chartered county from using revenue funds generated from franchise fees collected countywide to finance capital improvements within the special district. We find section 125.01(q) provides an additional method of financing capital improvements and was not intended to limit the general financing authority of a chartered county....

...the outstanding General Obligation Water Bonds, Series 1973, of Special Utility District No. 1 in the issuer [sic] dated June 1, 1973. Previously, in 1973, the board of county commissioners created Sarasota County Utility District No. 1 pursuant to section 125.01, Florida Statutes....

...ook to chapter 125, Florida Statutes, to finance additional capital improvements within the district, would severely limit the county in the orderly development of utility services. Further, the establishment of a municipal special taxing unit under section 125.01(q) would, in fact, become a hindrance rather than a beneficial financing device or vehicle....

...This contention flies in the teeth of the controlling statutes. To the extent not inconsistent with general law, Clay County is authorized to: Establish and enforce regulations for the sale of alcoholic beverages in the unincorporated areas of the county pursuant to general law. § 125.01(1)( o ), Fla....

...ssioners, the Legislature did violence to Article III, Section 20, supra. This is so, they say, because the cited section of the Constitution prohibits local laws regulating the jurisdiction or duties of state and county officers. They claim that by Section 125.01, Florida Statutes, F.S.A., the powers and duties of county commissioners are defined generally....

...h the Community Redevelopment Act, chapter 163, Florida Statutes. The County responds that chapter 163 does not apply to the County's issuance of the bonds. Rather, the County intends to issue the bonds based upon the powers granted to the County by section 125.01, Florida Statutes (2006)....

...by law and only when approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation; or (b) to refund outstanding bonds and interest and redemption premium thereon at a lower net average interest cost rate. [5] Section 125.01, Florida Statutes (2006), states: Powers and duties....

...n the guise of a nonbinding referendum that does not pertain to the functions and powers of county government[.] In count I of the complaint, Scharps sought a declaratory judgment that the resolution was invalid because the County had no power under section 125.01, Florida Statutes (2000), or Article III of the Florida Constitution, to conduct a referendum to determine elector sentiment on the issue of universal health care....

...taxing or spending authority on the ground that it *199 exceeds specific limitations imposed on the... taxing or spending power by the ... Florida Constitution."). [3] Here, appellee generally asserts that the County employed the "powers and resources of the State of Florida or of Alachua County" outside the scope of section 125.01(1)(y), but he does not assert that the County violated a specific taxing and spending power under the state or federal constitution....

...State, 756 So.2d 68, 76 (Fla.2000) (denying standing on the ground that a statute may "conceivably" be applied unconstitutionally). Furthermore, appellee has not established that his expression has been chilled or that he has been denied access to the referenda process as set forth by section 125.01....

...Equal Protection Standing Appellee's equal protection argument is premised on the argument that "[b]ecause Board's discretion to pick and choose among petitions for referenda has not been circumscribed by adequate guidelines, general equal protection principles would render [section] 125.01(1)(y) unconstitutional in application." However, because Scharps did not attempt to get an alternative petition placed on the ballot or offer his own ballot for submission, he cannot show that he suffered any discrimination under section 125.01(1)(y)....

...[4] Appellee relies on the First (freedom of speech and expression) and Fourteenth (equal protection) Amendments to the United States Constitution; Article I, Section 4 (freedom of speech and press) and Article III (legislature) of the Florida Constitution; chapter 86, Florida Statutes (the declaratory judgment statute); and section 125.01(1)(y), Florida Statutes (Fla.2000)....

...$50,000 to promote passage of the Health Care Act. The issue is the propriety of the expenditure of public funds for the purpose of supporting (or opposing) political issues. Appellants (the county and the elections supervisor) look for authority to section 125.01, Florida Statutes (1987), which sets forth the general powers of county government. Section 125.01(1)(w) allows the county to "[p]erform any other acts not inconsistent with law, which acts are in the common interest of the people of the county, and exercise all powers and privileges not specifically prohibited by law." Section 125.01(3)(b) provides for liberal construction of the section "to secure for the counties the broad exercise of home rule powers authorized by the State Constitution." In Speer v. Olson, 367 So.2d 207 (Fla. 1978), the supreme court held that section 125.01(1) gives to a county's governing body the power to carry on county government....

...y to the extent of such conflict." Cable-Vision contends that such authority to construct and operate television broadcast translator stations is not within one of the powers authorized by Article VIII of the Constitution, supra, and delegated under § 125.01(1)(f), (1)(w) and (3)(b), Fla....

...State v. Brevard County, 1930, 99 Fla. 226, 126 So. 353, 355. Since the franchise to Cable-Vision was not exclusive, and there appears to be, in this case, a valid county purpose, the county has the authority, under constitutional self-government and § 125.01, Fla....

...All other forms of taxation shall be preempted to the state except as provided by general law. " (Emphasis supplied.) In City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1 (Fla. 1972), the court stated that municipalities could only be granted the power to tax (except for ad valorem taxes) by general law. F.S. 125.01(1)(r) (1973) states also that counties may only levy and collect taxes as provided by general law....

the City. On the other hand, paragraph 4 of Section 125.01 Florida Statutes Annotated, in defining the

...is valid. We have jurisdiction. Art. V, § 3(b)(2), Fla. Const. We affirm the bond validation judgment. MATERIAL FACTS In 1997, Osceola County by ordinance declared the levy of a one percent tax pursuant to the Local Option Tourist Development Act, section 125.0104, Florida Statutes (1997)....

...In July 1998, the County adopted a resolution, entitled "Tourist Development Tax Revenue Bond Resolution," for the issuance of Series 1998 Bonds not exceeding $35,000,000 for the purpose of acquiring, constructing, and equipping a county-owned convention center. [2] The Resolution was adopted pursuant to the ordinance and section 125.0104(3)( l )....

...throughout the period of the Agreement (i.e., twenty years). In August of 1998, pursuant to chapter 75, Florida Statutes (1997), the County filed a complaint in circuit court to validate the bonds. The complaint alleged the County was authorized by section 125.0104 of the Florida Statutes to issue revenue bonds to (a) pay for the cost of acquiring and constructing a publicly owned convention center; (b) establish a debt service reserve account, if necessary; and (c) pay costs associated with the issuance of the bonds....

...lidating the bonds. The court found that the County fully complied with all of the requirements of chapter 75, Florida Statutes (1997); that proper notice of the validation proceeding was given as required by law; that the County is authorized under section 125.0104 to issue the bonds for the purposes of financing the acquisition and construction of the convention center, establishing a debt service reserve account, and paying the costs associated with the issuance of the bonds....

...support the County and the trial court's conclusions. See id. In the case sub judice, the State argues that none of the three prongs have been satisfied. We disagree. Authority to Issue Bonds Clearly, the County has the authority to issue bonds. See § 125.01(1)(r), Fla....

...(1997) ("The legislative and governing body of a county shall have the power to ... [l]evy and collect taxes, ... borrow and expend money[,] and issue bonds[.]"); see also Rowe v. St. Johns County, 668 So.2d 196 (Fla.1996) (holding that noncharter county has authority under section 125.01 to issue revenue bonds for purpose of acquiring convention facility); Taylor, 498 So.2d at 426. At issue in this case, however, is the County's authority under section 125.0104 to issue bonds for the purpose of acquiring the convention center. The State contests the County's authority under section 125.0104(3)( l ) to levy the additional one percent tax for the purpose of acquiring the convention center....

...ing it from a private entity to be operated by a private entity, the State argues the County is without statutory authority to levy the additional one percent tax for purposes of repaying the bonds. To best understand the provisions contained within section 125.0104, we begin our analysis with a brief overview of the taxing purposes permitted by the statute. Under subsection 125.0104(3)(c), the County may impose a one or two percent tax on every dollar of the total consideration received from leases or rentals in any hotel, motel, condominium, and other living quarters or accommodations, for a period of six months or less. In addition to this "base" tax, the statute permits the levy of additional one percent taxes for certain specified uses. [8] For example, subsection *534 125.0104(3)(d) permits the County to impose an additional one percent tax for the purposes set forth in subsection (5)....

...seums, or auditoriums, or museums that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied. § 125.0104(5)(a)1, Fla. Stat. (1997). At issue in this case is section 125.0104(3)( l ), which permits an additional one percent tax for the specific purpose of paying the debt service on bonds issued to finance the construction of sports facilities or convention centers: ( l ) In addition to any other tax which...

...ay the planning and design costs incurred prior to the issuance of such bonds. 3. Only counties that have elected to levy the tax initially for the purposes authorized in subparagraph 1. may use the tax for the purposes enumerated in subparagraph 2. § 125.0104(3)( l )1.-3., Fla. Stat. (1997) [9] (emphasis added). Notwithstanding the above, subsection 125.0104(5) specifically limits the uses for which each tax may be imposed to those purposes expressly authorized: "Any use of the local option tourist development tax revenues collected pursuant to this section for a purpose not expressly authorized by paragraph (3)( l ) or paragraph [(3)(n)] or *535 paragraph (a), paragraph (b), or paragraph (c) of this subsection is expressly prohibited." § 125.0104(5)(d). Thus, the legislature has provided that the taxes permitted under this section may only be levied for the particular use authorized. Based on this language, the State contends that subsection 125.0104(3)( l ), which limits the tourist tax to the payment of debt service for the purpose of financing the construction of a convention center, does not include the acquisition of a convention center. They support this argument by pointing to the preceding subsection, 125.0104(3)(d), which permits tax dollars to be used for the purpose of acquiring a convention center....

...In other words, the State argues had the legislature intended to grant counties the authority to levy taxes for the purpose of paying the debt service of bonds issued to finance the acquisition of a convention center, it certainly could have done so by including the word "acquisition" in subsection 125.0104(3)( l ). Contrary to the State's posture, we do not read the language in section 125.0104(3)( l ) so narrowly....

...There is nothing within the confines of this provision which indicates an intent to limit the use of bonds to the construction, reconstruction, or renovation of a convention center to the exclusion of all other acts permitted by the statute. [10] See § 125.0104(5)(a)1....

...See Poe, 695 So.2d at 675; Northern Palm Beach County Water Control Dist., 604 So.2d at 441-42; but see State v. Osceola County Indus. Dev. Auth., 424 So.2d 739 (Fla.1982) (no pledge of credit involved but Court determined whether obligation served paramount public purpose). In this case, the County levied taxes under section 125.0104, and therefore this Court must determine whether the convention center serves a paramount public purpose....

...[13] Accordingly, we affirm the trial court's order validating the issuance of bonds in this case. It is so ordered. HARDING, C.J., and SHAW, WELLS, ANSTEAD, PARIENTE and LEWIS, JJ., concur. QUINCE, J., concurs in result only. NOTES [1] A referendum was not required to pass the ordinance. See § 125.0104(3)( l )....

...ure, the resolution attached to the complaint omits material information, and the complaint's allegation that it will comply with rule 15c12-12 of the Securities Exchange Commission in the future is insufficient; (3) the County lacks authority under section 125.0104(3)( l )2....

...dge that same day. Although we affirm the trial court's order in this case, we urge trial courts to treat the material issues raised by the State Attorney in such cases. [8] In addition to the one percent taxes specified in the body of this opinion, section 125.0104(3)(n) also authorizes an additional one percent tax for the purpose of paying the debt service on bonds issued for the purpose of financing the construction of a facility where the county has imposed a tax as specified in subsection (3)( l )....

...However, subsection (n) imposes an additional limitation: namely, if the county imposes the tax authorized in this subsection, it "may not expend any ad valorem tax revenues for the construction, reconstruction or renovation of that facility." See § 125.0104(3)(n)....

...Pay the operation and maintenance costs of a convention center for a period of up to 10 years. Only counties that have elected to levy the tax for the purposes authorized in subparagraph 2. may use the tax for the purposes enumerated in this subparagraph. § 125.0104(3)( l )3., Fla....

...ction of the convention center. Contrary to the State's assertion, we do not find the changes to subparagraph 3. to be of particular relevance in resolving the issues in this case. [10] To the contrary, the legislative history to the enactment of subsection 125.0104(3)( l ) indicates the legislature's fervid interest in attracting professional sports franchises for the purpose of inducing non-polluting economic development, promoting tourism and recreation, and improving the prosperity and welfare of the state and its citizens....

...ate and local areas. See id. Apparently, in keeping with the overall public purposes served by attracting professional sports franchises, the legislature amended the section in 1995 by adding convention centers to the list of permitted uses under subsection 125.0104(3)( l )....

...levy taxes for the purposes of financing necessary capital projects, than with drawing distinctions between the meaning of the word "construction" on the one hand and the meaning of the word "acquisition" on the other. Stated otherwise, the focus of section 125.0104(3)( l ) is to permit counties to use tax dollars to finance projects necessary to accomplish the legislature's goal of promoting tourism and economic development....

...exceeding $3,000,000.00 and Public Improvement Revenue Bonds not exceeding $1,900,000.00. In the complaint, appellee alleged that authority was conferred upon it by the laws of this State, particularly Chapter 69-805, Laws of Florida, Special Acts, Section 125.01, Florida Statutes, and a home rule ordinance enacted December 16, 1975, to issue revenue obligations to finance the acquisition, construction, equipping and furnishing of County Capital Projects....

...FACTS In 1974, Highlands County created the Sun `N Lake of Sebring Improvement District in order to fund the construction and maintenance of infrastructure for property located within its boundaries. Art. V., Div. 1, § 9-81, Highlands County Code. The District was created by Highlands County Ordinance 74-4. See § 125.01(1)(q), Fla....

...Additionally, it is my opinion that Orange County had no delegated authority to pledge its general credit and taxing power as it has done in this case. In State v. Orange County, 281 So.2d 310 (Fla. 1973), we went so far as to say that a non-charter county had the authority, under Fla. Stat. § 125.01(1)(r), F.S.A., to issue bonds without any other specific Legislative enabling act....

...e are of the view that this general provision included in the delineation of the Authority's powers is not adequate in and of itself to constitute a waiver of immunity from liability for tort. We have specifically so held with reference to counties. Section 125.01, Florida Statutes, F.S.A., provides that county commissioners shall represent the county `in the prosecution and defense of all legal causes'....

...taxing property in four municipalities, appellees here, for services or programs which were "exclusively for the benefit of property or residents in unincorporated areas" in violation of Article VIII, Section 1(h), Florida Constitution and Sections 125.01(6) and 125.01(7), Florida Statutes (1979)....

...tion (1968), which provides: "Properties situated within municipalities shall not be subject to taxation for services rendered by the County exclusively for the benefit of property or residents in unincorporated areas." The implementing legislation, Section 125.01, Florida Statutes as presently amended and in effect, provides: (6)(a) The governing body of a municipality or municipalities by resolution, or the citizens of a municipality or county by petition of 10 percent of the qualified elector...

...The constitutional provision prohibiting taxation without benefit applies only to taxes imposed on property. Manatee County v. Town of Longboat Key, 365 So.2d 143 (Fla. 1978). This prohibition was extended to include all county revenues, with specific exceptions, by Section 125.01(7), Florida Statutes (1979)....

...Ipso facto the property in municipality B can be taxed for that service whether or not municipality B derives any benefit. In applying Article VIII, Section 1(h), however, our supreme court fashioned the "real and substantial benefit" test which is now incorporated into Section 125.01(7), Florida Statutes....

...perty received no real and substantial benefit." Id. at 822. Although enacted to implement the constitutional intent, the statute does not anticipate the implications inherent in the remedies provided. Once a municipality proceeds successfully under Section 125.01(6)(a) to show no benefit, the county is given three alternatives....

...ry litigation. This raises the additional question: what happens in the next succeeding fiscal year if no petition is filed or other proceedings are instituted under the statute. We note also that the constitution speaks of exclusive benefit whereas Section 125.01(6)(b) speaks of special benefit....

...Accordingly, we reverse the summary final judgment as it pertains to the special assessment for fire protection. We will, however, certify the issue of validity of this special assessment to our supreme court. Fire protection services are authorized by the Florida Constitution under county home rule powers and under section 125.01(1)(d), Florida Statutes (1993). Pursuant to section 125.01(1)(q), the county may establish, merge or abolish municipal service taxing or benefit units (MSTU, MBTU) for any or all of its unincorporated areas, within which may be provided a wide variety of services ranging from fire protection to transportation to health care....

...[2] Pursuant to section 403.706(1), Florida Statutes (1995), the County has the primary responsibility and authority to provide for the operation of solid waste disposal facilities to meet the needs of all incorporated and unincorporated areas within the County. [3] Section 125.01(1)(q), Florida Statutes (1995), provides that garbage disposal facilities may be funded through the imposition of special assessments....

...dinance adopted by a municipality within the county. No one has argued that any municipal ordinance within Leon county conflicts with Ordinance 82-32. Nor do we perceive any inconsistency between the ordinance and general or special law. Admittedly, section 125.01(1)( o ), Florida Statutes, when read without reference to other portions of section 125.01, offers support to petitioners' argument that Leon County is without authority to regulate nude entertainment on licensed beverage premises inside the incorporated areas of the county, in that it empowers counties to "[e]stablish and enforce regulations for the sale of alcoholic beverages in the unincorporated areas of the county pursuant to general law... ." (e.s.) When the above subsection is construed in pari materia with other subsections of section 125.01, we find that counties are given broad powers to regulate. For example, section 125.01(1), Florida Statutes, states that "[t]he legislative and governing body of a county shall have the power to carry on county government ......

...Here, the County has not assumed a city service because the City continues to operate its own system under authority of section 166.021, Florida Statutes, and the County operates its own system as authorized by article VIII, section 1(g), Florida Constitution, and section 125.01(1)(f), Florida Statutes....

...t inconsistent with general or special law." Art. VII, § 1(f), Fla. Const.; St. Johns County v. Northeast Florida Builders Ass'n, 583 So.2d 635 (Fla.1991). In Santa Rosa County v. Gulf Power Co., 635 So.2d 96 (Fla. 1st DCA 1994), we determined that section 125.01(1), Florida Statutes, gives counties broad power to govern "to the extent not inconsistent with general or special law." There are, however, two separate and distinct ways that a local government ordinance may be found to be inconsiste...

...d the 1989 ordinances. In June 1990, by amended complaint, the validity of the 1990 ordinances was also attacked. In the suits, the taxpayers maintained, among other things, that the ordinances were deficient because the county failed to comply with section 125.01(1)(q)2, Florida Statutes (1989), and requested a refund of all levies previously paid. The trial court entered summary judgment in favor of Foxx and Dryden, concluding that all the county ordinances were invalid and null and void because the county had failed to comply with section 125.01(1)(q), and that the charges levied were not special assessments but rather taxes for the general benefit of the county....

...held void and refunds shall be made to Plaintiffs and all members of the class paying same. In Madison County v. Foxx, 636 So.2d 39 (Fla. 1st DCA 1994), this court found (1) that the 1989 ordinances were invalid for the total failure to comply with section 125.01(1)(q)2, Florida Statutes (1989), the statute expressly named in the ordinance as authority for their adoption; (2) that the question of whether the alleged ordinance constituted special assessments or illegal taxes involved mixed quest...

...cted in good faith in enacting the ordinance despite the legislative language was the court's observation that the statutes were unclear: "We have briefly, but by no means exhaustively, outlined the legislative history of the pertinent provisions of section 125.01 to illustrate that this statute, and its legislative history, do not conclusively answer the question of the authority of counties to impose special assessments within municipalities, nor does the body of case law cited by the parties....

...At the time Chapter 73-594 was passed, the 24 municipalities in Pinellas County each had power to prepare separate *373 land use plans under Chapter 166, Florida Statutes (1975), and the board of county commissioners had the power to prepare a plan for all unincorporated areas of the county. Section 125.01(1)(g), Florida Statutes (1975)....

...obligate the County Commissioners, other county officers, boards and departments, to comply with and enforce such ordinances." The Board of County Commissioners never had the power to adopt a "countywide" land use plan. Article VIII, Section 1(f), Florida Constitution, Chapter 166, Florida Statutes (1973), Section 125.01, Florida Statutes (1973)....

...ered its final judgment finding Marion County Ordinance 73-5 to be a valid exercise of the powers of self-government granted the Board of County Commissioners of Marion County by Article VIII, Sections 1(g) and 6(d), Florida Constitution (1968), and Section 125.01, Florida Statutes....

...An abstract of the Board's authority to enact the subject ordinance is necessary then for our determination. It is conceded by the Board that such authority is not derived from a special act. So, the constitutional grant of self-government as is provided by general law must be scrutinized. Section 125.01(1), Florida Statutes, reiterates the constitutional grant of authority, viz: "(1) The legislative and governing body of a county shall have the power to carry on county government....

...Section 163.165, Florida Statutes, expresses the legislative intent as: "(2) The provisions of this Act in its interpretation and application are declared to be the minimum requirements necessary to promote the public health, safety... ." The broad powers of zoning granted by the provisions of Section 125.01(1)(h) do not establish any objective guidelines and standards under which such authority may be exercised....

...the broad powers granted in Chapter 125, Florida Statutes. These minimum detailed objectives, coupled with the other extensive due process requisites of Chapter 163, provide a palatable juridical definition of "protection of the public" as found in Section 125.01(1)(h), Florida Statutes....

...thereof in the manner prescribed by Chapter 163, Part II, Florida Statutes." the judgment of the trial court is REVERSED. SMITH and ERVIN, JJ., concur. NOTES [1] Appellants' view that Part II, Chapter 163, Fla. Stat., is a limitation on the scope of Section 125.01, Fla. Stat.: "... the power to carry on county government. To the extent not inconsistent with general or special law . ." is reinforced by an awareness that Section 125.01(1)(h), Fla....

...Subsection (1)(b) is the notice provision and provides: No sale of any real property shall be made unless notice thereof is published once a week for at least 2 weeks in some newspaper of general circulation published in the county, calling for bids for the purchase of the real estate so advertised to be sold.... Section 125.01(1), Florida Statutes (1997), empowers the County to "carry on county government" to "the extent not inconsistent with general or special law." This power includes the power to "[p]erform any other acts not inconsistent with law, which acts are in the common interest of the people of the county, and exercise all powers and privileges not specifically prohibited by law." § 125.01(1)(w), Fla....

...lied powers necessary or incident to carrying out such powers enumerated, including, specifically, authority to employ personnel, expend funds, enter into contractual obligations, and purchase or lease and sell or exchange real or personal property. § 125.01(3)(a), Fla. Stat. (1997) (emphasis supplied). As Israel points out, section 125.35 specifically addresses the procedural requirements for the sale of property by the County and thus controls over the more general terms of section 125.01....

...3.1 regarding reuse is not vague because the District failed to or was unable to articulate more refined criteria, nor does it vest unbridled discretion in the District. Pinellas next argues that the proposed portion of BOR 3.1 is inconsistent with section 125.01(1)(k)(1), Florida Statutes (1995). Section 125.01(1) states that the legislative and governing body of a county shall have ......

...state law or local ordinance, that portion of the Florida Water Act controls. Because we held that the proposed portion of BOR 3.1 regarding reuse is authorized under the reasonable-beneficial and public interest test, section 373.223 controls over § 125.01(1)(k)(1)....

...Moreover, the proposed portion of BOR 3.1 does not limit a county's power to provide and regulate reclaimed water. It merely makes it a condition of obtaining a WUP permit that an applicant investigate the feasibility of the use of reclaimed water and use it where "economically, environmentally and technically feasible." Section 125.01(1)(k)(1) does not give counties the exclusive power to provide and regulate reclaimed water....

...In the instant case, the appellants contend that the first condition has not been met; they do not address the other two issues. As a home rule county, St. Johns County has such powers of self-government as are provided by general and special law. Art. VIII, § 1(f), Fla. Const. Section 125.01(1), Florida Statutes (1995), provides that the governing body of a county "shall have the power to carry on county government." This Court has interpreted this sentence to mean that unless the legislature has preempted a particular subject relating to county government by either general or special law, the county governing body "has full authority to act through the exercise of home rule power." Speer v. Olson, 367 So.2d 207, 211 (Fla.1978). Section 125.01(1)(w) provides that the governing body of a county has the power to "[p]erform any other acts not inconsistent with law, which acts are in the common interest of the people of the county, and exercise all powers and privileges not specifically prohibited by law." Section 125.01(3) further provides that enumeration of powers in subsection (1) is neither exclusive nor restrictive, but should be "liberally construed" in order to carry out the purpose of the statute and "to secure for the counties the broad exerc...

...uthority to issue bonds pursuant to their home rule powers under chapter 125. See Taylor, 498 So.2d at 426; Speer, 367 So.2d at 211; State v. Orange County, 281 So.2d 310, 311 (Fla.1973). In fact, in Orange County, this Court specifically found that section 125.01(1)(c), (r), and (t) [2] authorized Orange County, a noncharter county, to issue capital improvement revenue bonds pursuant to a county ordinance. 281 So.2d at 311. The appellants argue that section 125.0104, Florida Statutes (1995) (the "Local Option Tourist Development Act"), sections 125.011 and 125.012, Florida Statutes (1995) (relating to certain authorized charter county projects), and chapter 159, Florida Statutes (1995) (the "Revenue Bond Act of 1953"), preclude the County from issuing bonds under chapter 125 because these other statute...

...As we explained in Speer, when an act "recites that it is an additional and supplemental grant of power, [it] may be used in addition to other laws on the same subject, but may be rejected by a public entity and another applicable law used in its place." 367 So.2d at 213. Section 125.0104 and chapter 159 expressly state that they are supplemental and additional to any other powers conferred upon counties by law. See §§ 125.0104(5)(c), 159.14, Fla.Stat....

...Moreover, in Taylor we rejected the very argument advanced by appellants here. We specifically found that chapter 159 "provides an alternate method of issuing bonds, use of which is optional, not mandatory." 498 So.2d at 426. Appellants' arguments regarding sections 125.011 and 125.012 are not relevant to the instant case as those statutes specifically apply to charter counties, and St....

...*199 Accordingly, we find the appellants' argument meritless and affirm the circuit court order validating the bond issuance. It is so ordered. GRIMES, C.J., and OVERTON, SHAW, KOGAN, WELLS and ANSTEAD, JJ., concur. NOTES [1] See Art. VIII, § 1(f), Fla. Const.; ch. 125, Fla. Stat. (1995). [2] Section 125.01, Florida Statutes (1995), specifies the powers and duties of county government....

...Robert Bruce Snow, Esquire of Robert Bruce Snow, P.A., Brooksville, for Appellee. PALMER, J. Workman Enterprises, Inc. (Workman) appeals the final judgment entered by the trial court upholding the special assessment levied by Hernando County (County) on its property. We affirm. Counties are authorized pursuant to section 125.01(1)(q) of the Florida Statutes (1997) to levy special assessments against property....

...1072, 107 S.Ct. 1262, 94 L.Ed.2d 124 (1987) (state's degree of control over entity and fiscal autonomy of entity factors to be considered). Under Florida law, a county is empowered to "levy and collect taxes" and to expend funds, among other things. Fla. Stat. § 125.01....

...uthority through the Municipal Home Rule Powers Act, chapter 166, Florida Statutes (1989). The county, which operates under a charter form of government, stresses its authority under article VIII, section 1(g) of the Florida Constitution, as well as section 125.01(3)(a) and (b), Florida Statutes (1989)....

...While the authority given to cities and counties in Florida is broad, both the constitution and statutes recognize that cities and counties have no authority to act in areas that the legislature has preempted. See, e.g., art. VIII, §§ 1(f), 1(g), 2(b), Fla. Const.; §§ 125.01, 166.021, Fla....

...Application Article VIII, Section 1(a) of the Florida Constitution provides that Florida "shall be divided by law into political subdivisions called counties." Section 1(e) of Article VIII provides that "the governing body of each county shall be a board of county commissioners." Section 125.01 of the Florida Statutes provides that "[t]he legislative and governing body of a county shall have the power to carry on county government." The specific powers of the board of county commissioners include the power to "[p]repare and enforce comprehensive plans for the development of the county," and to "[e]stablish, coordinate and enforce zoning and such business regulations as are necessary for the protection of the public." Fla.Stat. § 125.01(1)(g), (h)....

...sidents in unincorporated areas." Recognizing that the implementation of this constitutional provision could cause serious problems in county fiscal planning as well as protracted conflict between city and county governments, the legislature amended Section 125.01, Florida Statutes (1973), by the enactment of Chapter 74-191, Laws of Florida, which reads in part: "The governing body of a municipality or municipalities by resolution, or the citizens of a municipality or county by petition of ten p...

...Petersburg v. Briley, Wild & Assoc., Inc., 239 So.2d 817 (Fla. 1970). Once these particular services have been isolated, then a vehicle must be devised whereby the cost of such services is paid only by those in the unincorporated areas. By amending Section 125.01, the legislature recognized that to accomplish this result, the county could either levy special taxes on all property in unincorporated areas or establish municipal service taxing units, or in the alternative it could simply remit to...

...ated areas. However, we believe the court exceeded its authority in specifically directing the establishment of taxing districts when the statute gives to the county the option of determining which method shall be followed to accomplish this result. Section 125.01(6)(a), Florida Statutes (1975)....

...ble. The statute provides that any such reimbursement shall be made directly to the cities themselves, presumably upon the theory that the property owners within the cities will get the resulting benefit from decreased municipal taxes in the future. Section 125.01(6)(a), Florida Statutes (1975)....

...der to pay for each of these services in the future. However, not every resolution referred to each such service, and the City of Bradenton Beach did not pass a resolution with reference to the 1975-76 fiscal year. These resolutions were mandated by Section 125.01(6)(a), which was obviously designed to force the representatives of the cities and the counties to get together prior to litigation in order to seek to resolve their disagreements....

...sess and collect the necessary extra taxes. The monies to pay these rebates must be paid by the property owners outside the municipalities since it was the unincorporated areas which received the exclusive benefit of the services in the first place. Section 125.01(6)(a) provides authority for these areas to be specially taxed to pay for services rendered for their exclusive benefit, irrespective of the creation of municipal service taxing units....

...pinion. [4] We hasten to add that this conclusion pertains only to Manatee County. Whether a particular service would fall within that category if rendered in another county would depend upon the facts peculiar to that county. [5] The recognition by § 125.01(6)(a), Fla....

...he county for garbage collection and disposal, landfill closure, ambulance service, and fire protection. The validity of the ordinances was challenged by taxpayers asserting that the ordinances were deficient because the County failed to comply with section 125.01(1)(q)(2), Florida Statutes (1989), and demanding refunds of all levies previously paid. In response to the suits, the County enacted new ordinances purporting to amend the 1989 ordinances. However, the 1989 ordinances were found to be invalid for the total failure to comply with section 125.01(1)(q)(2), Florida Statutes (1989)....

...ed and that they and other similarly situated property owners cannot afford the special assessments. The questions raised by appellants are essentially political questions which fall exclusively within the power of the Board of County Commissioners. § 125.01(1)(q), Fla....

...d carry out local efforts to conserve and manage the water resources within their boundaries. § 163.3161(3), Fla. Stat. (1983); § 163.3177(6)(d), Fla. Stat. (1983); § 373.196(1), (2) & (3), Fla. Stat. (1983); Ch. 85-55, § 6 Laws of Fla. Further, section 125.01(1), Florida Statutes (1983) also empowers counties to provide and regulate their own water supply and conservation programs, and to perform other acts not inconsistent with the common interest of the people in the county. § 125.01(1)(k) & (w), Fla....

...gaming; the statute merely empowers the Division to promulgate a rule that prescribes the form of proof that the county commission has voted to approve cardroom gaming. The Division is not empowered to dictate how a county conducts its business. See § 125.01(1)(t), Fla....

...county commissioners. We would only add that the provision in section 5.4, providing for a referendum to override the ad valorem revenue cap in the event additional ad valorem revenues are deemed necessary by the county commission, directly violates section 125.01(1)(r), Florida Statutes, which provides, inter alia, "There shall be no referendum required for the levy by a county of ad valorem taxes...." AFFIRMED....

created pursuant to the County’s authority under section 125.01, Florida Statutes (2007). The County created

...of Marion Oaks approved enhanced law enforcement services and a community resource facility within Marion Oaks to be funded by special assessments on properties within the development. Ordinance 88-37, in creating the Marion Oaks MSTU, does so under section 125.01(1)(q), Florida Statutes, "for the purpose of providing law enforcement and the construction, maintenance, and operation of community resource facilities...." The ordinance authorized the collection of special assessments beginning in 1...

...Counties are authorized by the Florida Constitution to levy ad valorem taxes on real property [4] and are authorized by general law to impose special assessments and user fees. Collier County v. State, 733 So.2d 1012 (Fla.1999). The county, in enacting Ordinance 88-37, acted pursuant to section 125.01(1)(q), Florida Statutes, which provides in relevant part that counties have the power to: Establish, and subsequently merge or abolish those created hereunder, municipal service taxing or benefit units for any part or all of the uninco...

...thin municipalities to finance services rendered by the county purely for the benefit of unincorporated areas. See Sarasota County v. Town of Longboat Key, 353 So.2d 569 (Fla. 2d DCA 1978), quashed in part on other grounds, 375 So.2d 847 (Fla.1979). Section 125.01(1)(q), originally enacted in 1974, authorizes a county to provide "municipal services" and provides for a mechanism whereby only the recipient of the services pays for such services. By creation of municipal service taxing or benefit units within its unincorporated areas, the county can assess the full costs of the "municipal service" provided to that unit. Sarasota County, 353 So.2d at 570. While the language in section 125.01(1)(q) contains an extensive list of municipal-type services and several funding alternatives, including "service charges, special assessment or taxes," this court has read this language as being descriptive and not necessarily "authori...

...vices to be funded by all of the devices identified." Water Oak Mgmt. Corp. v. Lake County, 673 So.2d 135, 136 n. 3 (Fla. 5th DCA 1996), quashed in part, 695 So.2d 667 (Fla.1997). Nevertheless, case law has recognized that counties are authorized by section 125.01(1)(q) to levy special assessments to fund certain services provided through a MSTU or MSBU....

...The circuit court correctly observed, in entering partial summary judgment finding Ordinance 88-37 to be facially constitutional, that "counties have the authority to impose assessments pursuant to their home rule power in the Florida Constitution and also pursuant to the broad grant of power given to the counties in § 125.01, F.S." This is consistent with Sockol v. Kimmins Recycling Corp., 729 So.2d 998 (Fla. 4th DCA 1999), wherein the Fourth District explained that a broad interpretation of section 125.01(1) is mandated by Florida law: The powers enumerated in section 125.01 are not all inclusive, and a county's authority includes that which is "reasonably implied or incidental to carrying out is [sic] enumerated powers," limited only by general or special law. Santa Rosa County v. Gulf Power Co., 635 So.2d 96, 99 (Fla. 1st DCA 1994). Section 125.01(3)(b) provides for a liberal construction of section 125.01 "in order to effectively carry out the purpose of this section and to secure for the counties the broad exercise of home rule powers authorized by the State Constitution." 729 So.2d at 1001. Even given that the county had the authority under section 125.01 to enact Ordinance 88-37, the plaintiffs, relying on decisional law, in particular the supreme court decision in Lake County, assert that the trial court erred in failing to grant their motion for summary judgment or otherwise enter ju...

...[5] Counties need not create an MSTU or MSBU in order to levy special assessments on a portion of unincorporated lands for municipal services. Sockol v. Kimmins Recycling Corp., 729 So.2d 998 (Fla. 4th DCA 1999). Counties have the power to levy special assessments pursuant to section 125.01(5)(a) (special districts) and section 125.01(1)(r)....

regulate the development of these islands through section 125.01(l)(g), and that IITF has usurped that power

DCA 1982); 8A Am.Jur.2d Bail and Recognizance § 125. [1] I too agree with the majority that this trial

...State, 340 So.2d 1155 (Fla.1976) (dealing with the application of section 877.03, Florida Statutes (1975)); Hoffman, 250 So.2d 891 (dealing with the application of section 800.03, Florida Statutes (1969)); Goodmakers v. State, 450 So.2d 888 (Fla. 2d DCA 1984). Additionally, we reject Shetler's contention that section 125.01(1)(w), Florida Statutes, is an unconstitutional delegation of legislative authority to noncharter counties....

...of either agency's authorized functions. ... . *1284 (w) Perform any other acts not inconsistent with law, which acts are in the common interest of the people of the county, and exercise all powers and privileges not specifically prohibited by law. § 125.01(1), Fla. Stat. (1993). With reference to "saltwater fish," defined to include oysters, § 370.01, Fla. Stat. (1993), section 125.01(4), Florida Statutes (1993), provides: (4) The legislative and governing body of a county shall not have the power to regulate the taking or possession of saltwater fish ......

...safety, or welfare, saltwater fishing from real property owned by that county.... These "provisions ... shall be liberally construed in order to... secure for the counties the broad exercise of home rule powers authorized by the State Constitution." § 125.01(3), Fla....

...It concluded the assessed fees were in the nature of a special assessment, and rejected the landowner's claim that Kimmins' imposition of liens on the property of those who failed to pay the special assessment was invalid due to the County's failure to create a municipal services benefit unit (MSBU), pursuant to section 125.01(1)(q), Florida Statutes (1997)....

...City of Dunedin, 329 So.2d 314, 319 n. 8 (Fla. 1976). Thus, the only disputed issue is whether the County was authorized to impose a special assessment for waste collection affecting only a portion of the unincorporated area without first creating an MSBU. Section 125.01 allows a county to create municipal service taxing or benefit units (MSTUs or MSBUs) within the county's unincorporated areas to assess the full costs of municipal services provided to that unit....

...BU, see Heinlein v. Dade County, 254 So.2d 50 (Fla. 3d DCA 1971); however, they contend the County was required to create an MSBU in order to impose a special assessment on only a portion of the unincorporated area. We disagree. The plain meaning of section 125.01 and application of pertinent case law support our conclusion the County was not required to establish an MSBU before imposing the special assessment at issue here. Most importantly, the legislature provides in section 125.01(1) that a county's power to carry on county government " includes, but is not restricted to ..." the various powers enumerated in that section, among them the power to establish an MSBU or MSTU. The powers enumerated in section 125.01(1) are not all inclusive, and a county's authority includes that which is "reasonably implied or incidental to carrying out is enumerated powers," limited only by general or special law. Santa Rosa County v. Gulf Power Co., 635 So.2d 96, 99 (Fla. 1st DCA 1994). Section 125.01(3)(b) provides for a liberal construction of section 125.01 "in order to effectively carry out the purpose of this section and to secure for the counties the broad exercise of home rule powers authorized by the State Constitution." These provisions empower St. Lucie County to act as it did in imposing a special assessment without first establishing an MSBU or MSTU. Further, section 125.01(1)(r) permits a county to "levy and collect ... special assessments" as distinct from the county's power to "[l]evy and collect taxes, both for county purposes and for the providing of municipal services within any municipal service taxing unit ...." § 125.01(1)(r), Fla....

...ting an MSBU or MSTU. The landowners' reliance on Madison County v. Foxx, 636 So.2d 39 (Fla. 1st DCA 1994), is misplaced because the issue addressed in Madison County concerned a county's failure to follow procedures contained in the 1987 version of section 125.01(1)(q) when the county established an MSBU. Id. at 51. Madison County did not concern the issue of whether other subsections of 125.01 could be interpreted as providing *1002 the authority for a county's imposition of special assessments....

...NOTES [1] Kimmins Recycling Corp. is not a party to this appeal. The separate summary judgment entered in Kimmins' favor reserved jurisdiction to consider Kimmins' compulsory counterclaim. We dismissed the landowners' appeal of that summary judgment without prejudice. [2] Section 125.01(1), Florida Statutes (1997) provides in pertinent part: (1) The legislative and governing body of a county shall have the power to carry on county government....

...sonal property. (b) The provisions of this section shall be liberally construed in order to effectively carry out the purpose of this section and to secure for the counties the broad exercise of home rule powers authorized by the State Constitution. § 125.01, Fla. Stat. (1997) (emphasis supplied). Section 125.01(5) addresses the creation of special districts and provides: (5)(a) To an extent not inconsistent with general or special law, the governing body of a county shall have the power to establish, and subsequently merge or abolish those cr...

...It is the further intent of the Legislature that a special district created under this subsection include both unincorporated and incorporated areas of a county and that such special district may not be used to provide services in the unincorporated area only. § 125.01(5), Fla....

hospital in Leon County. ECF No. 48-1, at 80. . See § 125.01(1), Fla. Stat. (2015). This section sets out a

...The state provides a scheme whereby the recipient of the services will finance those services. For example, by creation of "municipal service taxing or benefit units" within its unincorporated areas the county can assess the full costs of the "municipal service" provided to that unit. Section 125.01(1)(q), Florida Statutes (1975)....

..."municipal services" to it. A "special district" may be created to include an incorporated area but only upon passage of an ordinance which sets out the millage to be paid to the county for specific services provided to that district by the county. Section 125.01(5), Florida Statutes (1975)....

...authority to provide the service with "funds derived from service charges, special assessments, or taxes within such unit only," and (3) remitting to the municipality the cost of the service identified as having been contributed by the municipality. Section 125.01(6)(a), Florida Statutes (1975). It would seem most reasonable to read this section as providing alternatives one and two for prospective relief and alternative three for retroactive relief. Pursuant to Section 125.01, Florida Statutes, appellees each filed a separate resolution with the county challenging certain county-provided services and requesting that the county comply with Section 125.01(1)(q). [1] The county did not respond to the petitions within ninety days as provided by Section 125.01(6)(b), and this suit was brought by all four cities in circuit court on June 15, 1976....

...0 mills for the tax year 1977. Although the trial judge expended a great deal of time and effort in reaching his conclusion and fashioning an equitable solution, the remedy proposed by the trial court is not within the grant of authority provided by Section 125.01 as outlined in this opinion....

...Allen is the owner of a 10.32 acre parcel of land on Key Vaca in Marathon, Monroe County. His property was zoned destination resort (DR) on February 28, 1986, by ordinance of the Monroe County Board of County Commissioners (County), pursuant to the zoning authority under section 125.01(1)(h), Florida Statutes....

of the County. Art. VIII, § 1(e), Fla. Const.; § 125.01, Fla. Stat. (2017). The Clerk is a constitutional

...thin the County. Pursuant to the Interlocal Agreement, the County enacted Ordinance No. 87-3. Ordinance No. 87-3 established, among other things, the Broward Solid Waste Disposal District (the "District"), a special district authorized by Fla. Stat. § 125.01(5) and anticipated by the Interlocal Agreement....

with general law. Art. VIII, § 1(f), Fla. Const.; § 125.01(1)00, Fla. Stat. (“The ... county shall have the

...The second factor to consider is what degree of control the state maintains over the entity. Once again, Defendant Pinellas County's arguments are not persuasive on this point. Both the Florida Constitution and the Florida Statute grant broad home rule power to counties. See FLA. CONST. art. VII, § 1 and FLA. STAT. ch. 125.01....

...Therefore, the second factor of Hufford requires a finding in favor of the Plaintiffs, since Defendant Pinellas County has not established that the state exercises sufficient control over the county. The third factor which the Court must consider is where the funds for the entity are derived from. Section 125.01 of the Florida Statutes grants to counties the power to tax and the power to borrow money....

of county commissioners has this authority. Section 125.01(1)(e), F. S. Jackson Memorial Hospital is definitely

within the limits fixed for municipal purposes." Section 125.01(1)(q), F.S., authorizes the governing body

ordinance pursuant to the authority granted by section 125.01(5), Florida Statutes (Supp.1974). The former

persons taking part in a litter control campaign. Section 125.01, F.S., implements the provisions of s 1(f)

audience to see her. This office recognized that section 125.001, Florida Statutes, required that meetings of

subsequently enacted Chapter 163, and the amendment to section 125.01, which granted zoning authority to county commissioners

these funds.” With respect to investigations, section 125.01 (l)(s), Florida Statutes (2007), gives the

the county in order to finance the project. Section 125.01(1), Florida Statutes, gives counties the power

use in connection with sanitary landfills.3 Section 125.01, Florida Statutes, gives counties the power

Justice. Three cities and a town filed suit under section 125.01(6), Florida Statutes (1975), which implements

valid statute). 6 See, Footnote 4, supra. 7 Section 125.01(1)(r), F.S. 8 See, s. 9(b), Art. VII, State

appear to be a municipal service. For example, section 125.01(1)(q), Florida Statutes, authorizing the establishment

in pari materia with Section 125.01(1)(b), Florida Statutes (1975). Section 125.01(3), Florida Statutes

electors of the municipal service benefit unit. Section 125.01(1)(q)1., F.S., authorizes the board of county

VIII, Section 1(h), Florida Constitution and section 125.01(7), Florida Statutes (1985), was utilizing

filed with the Dade County Commission pursuant to § 125.-01(6), Fla.Stats., and identifying fire and rescue

improvements on these private roads and easements. Section 125.01(1)(r), F.S. (1984 Supp.), among other things

the annual compensation of county officers. 5 Section 125.01(1)(v), Fla. Stat. 6 See, s. 129.03, Fla. Stat

rate for municipal services within that unit. Section 125.01(1)(q), F.S., authorizes the board of county

of using the provisions of Chapter 157 and section 125.01(1)(q), Florida Statutes, has been discussed

MUNICIPAL SERVICE TAXING UNIT CREATED PURSUANT TO SECTION 125.01(1)(q), FLORIDA STATUTES? 2. IS THE HOMESTEAD

...r years 2002 and 2003 and has been approved by a majority of voters in a countywide referendum to have slot machines at such facility in the respective county; any licensed pari-mutuel facility located within a county as defined in s. 125.011, provided such facility has conducted live racing for 2 consecutive calendar years immediately preceding its application for a slot machine license, pays the required license fee, and meets the other requirements of...

...(emphasis added). The question is which of two differing interpretations of the italicized phrase should prevail. Gretna Racing operates a pari-mutuel facility in Gadsden County, which held a “voter’s sentiments” election on January 31, 2012, on the topic pursuant to section 125.01(1)(y), Florida Statutes....

...X of the State Constitution.”). Gretna Racing cannot point to any such authorization; all it relies upon is a generalized “voter sentiment” statute (discussed later) that provides no 23 authorization for approval of any substantive matter of county concern. § 125.01(y), Fla....

...The phrase “as provided by law” means an act passed by the Legislature. Holzendorf v. Bell, 606 So. 2d 645, 648 (Fla. 1st DCA 1992). The sole statutory authorization the County relied upon for holding a “referenda” on slot machines, section 125.01(1)(y), Florida Statutes, neither provides for a “referendum” nor does it permit voter approval of any substantive matters....

...slative and governing body, so as to obtain an expression of elector sentiment with respect to matters of substantial concern within the county. No special election may be called for the purpose of conducting a straw ballot. § 125.01(1)(y), Fla....

...Rather than allowing for voter approval on a substantive matter, which is the essence of a referendum, see 5 McQuillin Mun. Corp. § 16:51 (3d ed.) (“Referendum is the right of people to have an act passed by the legislative body submitted for their approval or rejection.”) (footnote omitted), section 125.01(1)(y) merely allows for voters to express their sentiments on a matter....

...At most, the County could only have put to the voters the non- binding question of whether they are supportive of slot machines in the Gretna Racing facility. City of Hialeah v. Delgado, 963 So. 2d 754, 757 (Fla. 3d DCA 30 2007). And to the extent the County’s vote under section 125.01(1)(y) is portrayed as a binding “referendum,” it was not; it could not have been absent statutory or constitutional authorization giving the County referendum powers....

...render superfluous the phrase “pursuant to a statutory or constitutional authorization.” The referendum that made Gretna Racing’s horsetrack eligible for slot machine gaming licensure took place pursuant to statutory authorization. Section 125.01(1)(y), Since the effective date of the statutory amendment was contingent and uncertain, see infra n.6, “pre-effective date referenda” were entirely possible and were appropriately addressed with the language “after the ef...

...ck facility. Gadsden County held its referendum after July 1, 2010, the date the legislation amending section 551.102(4) finally took effect. The Gadsden County Commission had clear, statutory authority to place the question on the ballot. See § 125.01(1)(y), Fla. Stat....

...Firestone, 491 So. 2d 592, 593 (Fla. 1st DCA 1986) (stating non-charter counties have authority 56 to conduct referenda 21 on casino gambling under article VIII, section 1(f) of the Florida Constitution and section 125.01, Florida Statutes)....

...wrong reasons, that decision will be upheld on appeal if there is any basis which would support the judgment in the record.” (citing Dade Cnty. Sch. Bd. v. Radio Station WQBA, 731 So. 2d 638, 644-45 (Fla. 1999))). The Department’s argument that section 125.01(1)(y), Florida Statutes, does not authorize Gadsden County to hold a legally binding referendum regarding slot machines and that obtaining “an expression of voter sentiment” is “notably different from referring a legislative act...

January 31, 2012, on the topic pursuant to section 125.01(l)(y), Florida Statutes. Gretna Racing reads

county in the board of county commissioners. Section 125.01, F.S., vests power to carry on county government

and sell or exchange real or personal property.” § 125.01(3)(a), Fla. Stat. (2017). Chapter 125 then sets

this interlocutory appeal dismissed. See F.S. Section 125.01, F.S.A.; State ex rel. Wilcox v. T. O. La.

citizens to the board of county commissioners. Section 125.01(1)(r), Florida Statutes, in setting forth the

liberal construction provisions in s.125.01(3). Section 125.01(1)(f) authorizes a county to: Provide

Brevard County Free Public Library District. 4 Section 125.01(1)(q), Fla. Stat., authorizes a county to

inquiring about the possible repaving of the road. Section 125.01(1)(r), Florida Statutes, in setting forth the

maintenance, and development of such roads. Section 125.01(1)(m) and (r) and (3), F. S. The Florida Transportation

1(f), Florida Constitution, as implemented by section 125.01, Florida Statutes, its taxing power is derived

municipal service taxing units pursuant to section 125.01(1)(q), Florida Statutes, for the purpose of

district. This is particularly true in light of § 125.01(10), Laws of Florida, 1971: “(10) establish and

Robert A. Butterworth Attorney General (ls) 1 Section 125.01(1)(e), F.S. (1988 Supp.). 2 While you describe

...He was subsequently transferred for lodging and further confinement to the municipal jail operated by the City of Gainesville. That transfer had been effectuated under an inter-governmental compact between the County of Alachua and the City of Gainesville executed pursuant to F.S. § 125.01(1), F.S.A., in order to alleviate over-crowding at the respective jail facilities....

employs an independent auditing firm pursuant to Section 125.01(1)(x), Florida Statutes (1975)." Alachua County

expanded or altered the district's boundaries. Section 125.01(5) authorizes the governing body of a county

agreement be made only on a temporary basis. Section 125.01(1), F.S., states that the legislative and governing

...ith general law." FL. CONST. art. VIII, § 1(g) (emphasis added). Moreover, the delineation of powers afforded to the County Commission is remarkably similar to the powers afforded by statute to the "legislative and governing body" of counties under section 125.01(1), Florida Statutes (2005) (emphasis *982 added). Under section 125.01(1), the "legislative and governing body" of a county is afforded, although not restricted, the power to: (e) Provide hospitals, ambulance service, and health and welfare programs....

...(s) Make investigations of county affairs; inquire into accounts, records, and transactions of any county department, office, or officer; and, for these purposes, require reports from any county officer or employee and the production of official records. § 125.01(1), Fla....

...izes a home rule charter and government for the people of Miami-Dade County. As noted above, the Constitution grants Miami-Dade County broad home rule powers. FL. CONST. art. VIII, § 6(e), n. 3. The second source of Miami-Dade's governing powers is section 125.01(1), Florida Statutes (2005). Section 125.01(1) provides, in pertinent part: The legislative and governing body of a county shall have the power to carry on county government. To the extent not inconsistent with general or special law, this power includes, but is not restricted to, the power to: (a) .... ... (dd) .... Section 125.01(1), Florida Statutes (2005) (emphasis added). Section 125.01(1) grants to the "legislative and governing body" of the county "the power to carry on county government," which includes, but is *987 not limited to, a broad range of powers listed in sections 125.01(1)(a)-(dd)....

...h County, Inc. v. Board of County Comm'rs, 446 So.2d 140, 143 (Fla. 4th DCA 1983) (citing Speer, supra; State v. Orange County, 281 So.2d 310 (Fla.1973)). Important for our consideration is the Legislature's use of the word "and" rather than "or" in section 125.01(1). Section 125.01(1) essentially grants to the "legislative and governing body of the county" the power to "carry on county government," through the use of the enumerated powers in sections 125.01(1)(a)-(dd). The Legislature's use of the word "and" assists us greatly in determining what entity is the "legislative and governing body" of a county. A plain reading of this section suggests that the enumerated powers in sections 125.01(1)(a)-(dd) cannot be exercised by either the legislative or the governing body of a county but, rather, can only be employed by the entity that is both the "legislative and governing body." Under section 125.01(1), the "legislative and governing body" has the power to: (a) provide for roads, bridges and tunnels; (b) provide for air, water, rail, and bus terminals and public transportation systems; (c) provide hospitals; (d) provide parks, lib...

...f bonds, among other powers. Thus, whoever has these powers is, in essence, the "legislative and governing body" of Miami-Dade County. At the present time, there is no dispute that the County Commission possesses the bulk of the powers identified in section 125.01, which are contained in Article 1 of the Charter, and, as such, is the "legislative and governing body" of Miami-Dade County. Likewise, under the proposed amendment, the County Commission would retain all of the powers afforded to it under Article 1 of the Charter and section 125.01 and, thus, would continue to be the "legislative and governing body." Mahavira, a 9th century Indian mathematician, understood and explained arithmetic operations involving zero, such that any number plus or minus zero equals that number, and any number minus itself equals zero....

...As we have earlier observed, the powers to create or eliminate roads, transportation terminals, hospitals, housing, parks, libraries, and museums, as well as the powers to levy taxes, and promulgate ordinances, and establish zoning regulations, among others, are currently vested in the County Commission. Under section 125.01(1), these are the broad powers of the "legislative and governing body," which are necessary to "to carry on county government." Section 125.01(1), Florida Statutes (2005). The proposed amendment does not reduce or remove any of the powers afforded to the Commission under section 125.01(1) or Article 1 of the Charter....

therefore rejected Gretna Racing’s reliance on section 125.01(1)(y), Florida Statutes (2013), which permits

including those under the twenty-first amendment." Section 125.01(1)(o), Florida Statutes, empowers the county

counties are generally authorized pursuant to section 125.01(1), Florida Statutes, to "carry on county government"

of such county pursuant to s. 125.01(1)(z). Section 125.01(1)(z), F.S., provides that the legislative

County to utilize alternative (3), provided by Section 125.01(6)(a), Florida Statutes (1983) (the rebate

Article VII, section 9, Florida Constitution, and section 125.01, Florida Statutes, the opinion concluded that

public hearing, § 166.041, Fla.Stat. (1989); § 125.001, Fla.Stat. (1989); see Yarbrough v. Young, 462

assessments may be imposed to fund such service. Section 125.01(1)(q)1., F.S., authorizes a county to establish

broad powers to carry on county government. Section 125.01(1), Florida Statutes, provides that "[t]he

County Commissioners are authorized by F.S. section 125.01(5), F.S.A. “To alter, lay out, maintain, establish

the authority to grant affirmative relief. Section 125.01(1), F. S., which establishes the general powers

to noncharter counties by the Legislature. Section 125.01(1), F. S., spells out the general powers of

County Commissioners with respect to roads under Section 125.01 of the Florida Statutes, F.S.A., the several

retain counsel and set their compensation. Section 125.01(1), F.S., does not require competitive bidding

limitations, as may be provided by general law.' Section 125.01(1)(r), F. S. Moreover, the enumeration of power

reimbursement of county funds to the MSBU.2 Section 125.01(1)(q), Fla. Stat. (1993), authorizes the legislative

special district to provide such services. Section 125.01(5)(a), F.S., authorizes a county commission

find the authority claimed by appellee within section 125.01(l)(m), which, among other things, grants to

act through the exercise of home rule power. Section 125.01(1), F.S., specifically provides that the legislative

services from county-wide property taxes, and § 125.01(7), Florida Statutes, prohibits the funding of

your question is answered in the affirmative. Section 125.01(1), F. S., in pertinent part provides:

used and that the county benefited therefrom. Section 125.01, Florida Statutes, F.S.A., gives the Board

used and that the county benefited therefrom. Section 125.01, Florida Statutes, F.S.A., gives the Board

employs an independent auditing firm pursuant to Section 125.01(1)(x), Florida Statutes (1975)." As the Court

...s of the County. Pursuant to the Interlocal Agreement, the County enacted Ordinance No. 87-3. Ordinance No. 87-3 established, among other things, the Broward Solid Waste Disposal District (the "District"), a special district authorized by Fla. Stat. § 125.01(5) and anticipated by the Interlocal Agreement....

that Florida law gives counties generally. See § 125.01(1)(n), Fla. Stat. (2024). Armed with that authority

1946); AGO's 058-228 and 073-374;cf. AGO 078-77. Section 125.01(1)(c) empowers a noncharter county to `[p]rovide

respective spheres. Counties have the power to tax, § 125.01(1)(r), Fla. Stat. (2014); § 125.016, Fla. Stat

Section 1, Ch. 92-90, Laws of Fla., added section 125.01(1)(bb), Florida Statutes, which authorizes

and the Public Records Law, Ch. 119, F.S. Section 125.01(1), F.S., provides that the governing body

board of county commissioners. Pursuant to section 125.01(1)(d), Florida Statutes, the board of county

exchange real or personal property recognized in section 125.01(3), Florida Statutes. In light of the discussion

Constitution and stated: The first sentence of Section 125.01(1), Florida Statutes (1975), grants to the

county seat are permissible. Question One Section 125.001, Florida Statutes, provides: "Upon the giving

codifies the County’s broad home rule powers. Section 125.01, Florida Statutes, in pertinent part, states:

regulated by St. Johns County.1 Question One Section 125.01(1)(k), Florida Statutes, provides that counties

meetings utilizing the current technology. Section 125.001, F.S., provides that regular and special meetings

place of its official meetings." Section 125.01(1)(a), F.S. Section 125.01(1), F.S., grants to the governing

qualified and registered electors in such county. Section 125.01(1)(f), F.S., however, empowers the county to

beverages in the incorporated area of the county. Section 125.01(l)(o), Florida Statutes, authorizes counties

costs of inmates of the Monroe County jail. Section 125.01(1), F.S., provides in part that the "legislative

48 Fla.Jur.2d Special Assessments s. 1. 7 Section 125.01(1)(f), F.S. (1990 Supp.). 8 Section 266.108

Olson, 367 So.2d 207 (Fla. 1978) (provision of section 125.01[1] grants to the governing body of a county

section 1(f) of the state constitution and section 125.01 of the Florida Statutes. Even if some counties

operating budget for the succeeding fiscal year. Section 125.01(1)(v), F. S. (1974 Supp.). See also s. 218

found in general or special law); AGO 79-5 (section 125.01[1][r], F.S., empowers counties to levy ad valorem

governmental board meetings may be held. For example, section 125.001, Florida Statutes, provides that meetings of

...By its express terms, the 1885 constitutional provision was not intended to be self-executing and required subsequent legislative action. We find no effective statute implements this provision. The statute construed in Cleary to implement this provision, section 125.01(4), Florida Statutes (1941), was modified prior to Florida's 1968 constitutional revision....

1(f), Florida Constitution, as implemented by section 125.01, Florida Statutes, its taxing power is derived

as is provided by general or special law."4 Section 125.01(1), F.S., in implementing this constitutional

control district could be created pursuant to section 125.01, Florida Statutes. . . . All sections in chapter

1(f), Art. VIII, State Const.; AGO 83-26. Section 125.01, F.S., which sets forth generally the powers

be included on a ballot with other issues. Section 125.01, Florida Statutes, authorizes noncharter counties

levy other taxes . . . . (Emphasis supplied.) Section 125.01(1)(r), F. S., empowers counties to levy ad

effectuate that authority: "The first sentence of Section 125.01(1), Florida Statutes, (1975), grants to the

prosecute and defend legal causes of action, § 125.01, F.S.A. The controlling statute for service on

your question is answered in the affirmative. Section 125.01(1), F. S., provides in part: The legislative

commission to carry out the enumerated power. Section 125.01(1), F. S., which establishes the general powers

...But for the Commissioners' head start solution, and in view of current endemic budgetary shortfalls, compliance with the Amendment's 2010 deadline might otherwise become problematic. See, e.g., St. Johns County v. Ne. Fla. Builders Ass'n, 583 So.2d 635, 642 (Fla. 1991) (holding that section 125.01(1), Florida Statutes (1989), is to be liberally construed in order to secure for counties the broad exercise of their home rule powers).

of `county officers shall be fixed by law.' Section 125.01(1)(r), R.S., specifically provides that a county

VIII, section 1, Florida Constitution, and section 125.01, Florida Statutes, but recognized that such

provisions of section 381.00655, Florida Statutes. Section 125.01(1)(k)1., Florida Statutes, authorizes noncharter

their inclusion in certain special districts. Section 125.01(1), Florida Statutes (1994 Supp.), authorizes

of the County. Art. VIII, § 1(e), Fla. Const.; § 125.01, Fla. Stat. (2017). The Clerk is a constitutional

county pursuant to s 125.01(5). QUESTION ONE Section 125.01(5)(a), F.S., authorizes the governing body

municipal service taxing or benefit units. Section 125.01(1)(q), F. S., does not entitle the `municipal

power to provide and maintain county buildings. § 125.01(l)(c), Fla.Stat. (1977). It is also the County’s

the annual compensation of county officers. 6 Section 125.01(1)(v), F.S. 7 See, s. 129.03, F.S. 8 351 So

PHYSICALLY PRESENT IN THE BOARD MEETING ROOM? Section 125.001, F.S., provides that "[u]pon the giving of

limits fixed for municipal purposes. (e.s.) Section 125.01(1)(q)1. and (r), F.S., authorizes counties

of the county. Art. VIII, § 1(h), Fla.Const.; § 125.01(6)(a), (b), Fla.Stat. (1977). However, the Supreme

quorum at meetings such as that present in section 125.001, Florida Statutes, the code of ordinances reflects

is to be determined by the type of parcel. Section 125.01(1)(r), F.S., among other things, provides that

preexisting fire district are altered or expanded. Section 125.01(5)(a), F.S. (1980 Supp.), provides: To

light of section 125.01, Florida Statutes,1 observed: The first sentence of section 125.01(1), Florida

Article XIII of our Constitution, F.S.A., and Section 125.01, Florida Statutes, F.S.A., to care for the

improvements. Art. VIII, § 1(f), Fla. Const.; § 125.01, Florida Statutes (2007); see also, e.g., City

liability insurance. See also s.768.28(10), F. S. Section 125.01(1)(b), F. S., authorizes the county governing

possesses in order to carry on county government. 3 Section 125.01(3)(a), F.S. 4 Section 125.35, F.S. (1975),

Implementing this constitutional provision, section 125.01(1), Florida Statutes, states that "[t]he legislative

Implementing this constitutional provision, section 125.01(1), Florida Statutes, states that "[t]he legislative

questions or propositions on the ballot. See § 125.01(1)(y), Fla. Stat. (2023). School boards do not

by, any person adversely interested." 7 See, section 125.01(1)(h), F.S. (1993), authorizing counties to

State Const., which include the tax collector. Section 125.01, F. S., provides that counties are authorized

"municipal purposes" without voter approval). Section 125.01(1)(q), F.S., authorizes the governing body

provide waste and sewage collection and disposal. Section 125.01(1)(k), F.S. (1980 Supp.).See also s. 125.01(1)(p)

was decided, such a statute indeed existed as section 125.01(4), Florida Statutes, which provided that one

power to enact the ordinance pursuant to Florida Statute 125.01(1)(w) . . . the power to tax should not

Florida; and Florida Statutes, Chapter 125, Section 125.01, Chapter 163, Part II, and Chapter 177, Section

as is provided by general or special law."12 Section 125.01(1), Florida Statutes, implements this constitutional

See, e.g., AGO's 81-48, 73-487 and 72-287. Section 125.01, F.S., which was substantially reworded by

provide for county prisoners. Question Two Section 125.01(1)(q), Florida Statutes (1990 Supplement),

provide for the delegation of such power. Section 125.01, F.S., which relates to the powers and duties

officers. The county commission had relied upon section 125.01(1)(s), Florida Statutes, which authorizes the

a contractual arrangement with the county. Section 125.01(1)(p), F.S., authorizes the legislative and