Section 189.071 - Merger or dissolution of a dependent special district(1) The merger or dissolution of a dependent special district may be effectuated by an ordinance of the local general-purpose governmental entity wherein the geographical area of the district or districts is located. However, a county may not dissolve a special district that is dependent to a municipality or vice versa, or a dependent district created by special act.(2) The merger or dissolution of an active dependent special district created and operating pursuant to a special act may be effectuated only by further act of the Legislature unless otherwise provided by general law.(3) A dependent special district that meets any criteria for being declared inactive pursuant to s. 189.062 may be dissolved or merged by special act without a referendum.(4) A copy of any ordinance and of any changes to a charter affecting the status or boundaries of one or more special districts shall be filed with the Special District Accountability Program within 30 days after such activity.s. 8, ch. 89-169; s.8, ch. 97-255; s.1, ch. 2012-16; s.18, ch. 2014-22; s.17, ch. 2016-22.Amended by 2016 Fla. Laws, ch. 22, s 17, eff. 10/1/2016.Renumbered from 189.4042(2) and amended by 2014 Fla. Laws, ch. 22, s 18, eff. 7/1/2014.