The board of county commissioners of Marion County, as the governing body of municipal
service taxing units for road improvements in the unincorporated areas of Marion County,
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 municipal
service taxing units established pursuant to a referendum or petition signed by at
least fifty-one (51) per cent of the land owners in said unit in order to provide
funds for the purpose of said municipal service taxing units. The rate of such assessments
shall be fixed by an ordinance of the board of county commissioners based on land
use classification set forth in a schedule as part of such ordinance.
(Laws of Fla., Ch. 85-467, § 1)
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