§ 114-92. Annexation of territory by municipalities; ad valorem tax authorized.

(a)

Notwithstanding any other provision of law, no municipality in Pinellas County may annex any unincorporated territory situated on the effective date of this section within the boundaries of the Palm Harbor Special Fire Control District unless the annexation of such territory by the municipality is first approved by the board of county commissioners of Pinellas County or unless annexation proceedings were commenced prior to the effective date of this section.

(b)  (1) Notwithstanding any other provision of law, the board of county commissioners of Pinellas County may, by ordinance, create a municipal service taxing unit composed of the unincorporated territory situated within the boundaries of the Palm Harbor Special Fire Control District and may levy ad valorem taxes in the unit within the limits fixed for municipal purposes, as authorized by section 9(b) of article VII of the state constitution. The board of county commissioners may also impose, by ordinance, service charges and special assessments within the unit.

(2)

Any ad valorem taxes, service charges, or special assessments which are to be levied or imposed solely within the unit may only be levied or imposed to provide, within the unit, municipal services and facilities which are approved by a majority vote of the electors of the unit voting in a referendum called for that purpose; which are not provided by the Palm Harbor Special Fire Control District; and which are not provided in the other unincorporated areas of the county.

(3)

The electors of the unit may petition the board of county commissioners to provide specific services or facilities. If any elector presents to the board of county commissioners a petition which requests specific services or facilities and which is signed by ten percent of the registered electors of the unit, the board of county commissioners shall submit a proposal to provide such services or facilities to the electors of the unit for approval or rejection at the next general election.

(Laws of Fla. ch. 85-489, §§ 1, 2)