Section 189.02 - Dependent special districts(1) A charter for the creation of a dependent special district created after September 30, 1989, shall be adopted only by ordinance of a county or municipal governing body having jurisdiction over the area affected.(2) A county is authorized to create dependent special districts within the boundary lines of the county, subject to the approval of the governing body of the incorporated area affected.(3) A municipality is authorized to create dependent special districts within the boundary lines of the municipality.(4) Dependent special districts created by a county or municipality shall be created by adoption of an ordinance that includes:(a) The purpose, powers, functions, and duties of the district.(b) The geographic boundary limitations of the district.(c) The authority of the district.(d) An explanation of why the district is the best alternative.(e) The membership, organization, compensation, and administrative duties of the governing body.(f) The applicable financial disclosure, noticing, and reporting requirements.(g) The methods for financing the district.(h) A declaration that the creation of the district is consistent with the approved local government comprehensive plans.(5) The Legislature may create a dependent special district by special act at the request or with the consent of the local government upon which the special district will be dependent.s. 7, ch. 89-169; s. 7, ch. 97-255; s. 16, ch. 2014-22; s. 5, ch. 2016-22.Amended by 2016 Fla. Laws, ch. 22, s 5, eff. 10/1/2016.Renumbered from 189.4041 and amended by 2014 Fla. Laws, ch. 22, s 16, eff. 7/1/2014.