The board of county commissioners of Marion County, Florida, as governing body of
municipal service taxing units for fire protection in the unincorporated areas of
Marion County, Florida, as authorized by section 125.01(1)(q), Florida Statutes, shall
have the right, power, and authority to levy special assessments on a per parcel,
per structure, and per acre basis against taxable real estate lying within the territorial
bounds of said municipal service taxing units in order to provide funds for the purposes
of said municipal service taxing units. The rate of such assessments shall be just,
reasonable, and equitable and shall be fixed by an ordinance of the board of county
commissioners at varying rates depending on the type of parcel, acreage, or structure
as set forth in a schedule of land use classifications, provided that the rate shall
be the same for each classification.
(Laws of Fla., Ch. 85-465, § 1)
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