Why are special districts classified as either “dependent” or “independent”?
The classification as either dependent or independent exists primarily for state and local financial reporting purposes. For example, certain dependent special districts may have their financial reports and audits included with those of their local governing authority. Independent special districts must report separately from municipalities and counties. Additionally, a special district’s classification may affect local millage caps (keep reading for more information about dependent special districts with the authority to levy ad valorem taxes).
Related Questions
- districts (or independent school districts, or other special districts defined as local governments at 44 CFR 201.2) have a FEMA-approved plan in order to receive HMGP project funds?
- How many special districts are in Florida? How many are in each county? How many are independent? How many are dependent?
- Why are special districts classified as either "dependent" or "independent"?
