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DEO - Florida Department of Economic Opportunity

Division of Community Development

Special District Accountability Program

Official List of Special Districts Online

Non District Report as of December 9, 2016

The following 292 entities do not appear to be special districts within the meaning of Chapter 189, Florida Statutes:

  1. Airport / Sears MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  2. Airport CRA of the City of Avon Park - Area / Advisory board under the Avon Park CRA
  3. Apalachicola Public Library - Does not have a governing board.
  4. Apalachicola Recreation Board - No governing board - fund in the financial statements only.
  5. Apalachicola River Navigation District - Dissolved by Chapter 69-709, Laws of Florida
  6. Arcadia Fire Department (Desoto) - City Department
  7. Arts Council of N.W. Florida (Multi) - Private, Non-for-Profit, Florida Chartered Corporation
  8. Augusta Savage Arts and Community Center - 501(c)(3) non-profit organization
  9. Avon Park Airport Authority (Highlands) - Advisory Powers Only
  10. Avon Park Estates Special Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  11. Avon Park Lakes Special Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  12. Baker County Planning & Development Commission (Baker) - Believed to be no longer in operation.
  13. Bal Harbour Village Security Program STD - No policy-making powers.
  14. Bay County Mosquito Control District - No governing board
  15. Beach Business Improvement District (Fort Lauderdale) - Advisory committee to city commission.
  16. Belleview Economic Development Council - Advisory Powers Only
  17. Brittany Oaks Drainage District (Hendry) - Municipal Service Taxing or Benefit Unit
  18. Caloosa Estates Lighting District (Hendry) - Municipal Service Taxing or Benefit Unit
  19. Cape Canaveral Beautification Board - Advisory powers only - Previously mistakenly identified as dep. district.
  20. Cape Coral Charter School Authority - Appears to be a special district; city says no - Asked City to seek AG opinion.
  21. Capital Region Transportation Planning Agency - Does not govern anything. Planning org only. Manages transportation planning.
  22. Charlotte County-Punta Gorda Planning Council (Charlotte) - Dissolved by County Ordinance 82-04
  23. Charlotte Fire/Rescue Service - Municipal Service Taxing or Benefit Unit
  24. Charlotte Harbour Water & Sewer District - District not renewed.
  25. Charlotte Public Safety Unit - Municipal Service Taxing or Benefit Unit
  26. Charlotte Street/Drainage District - Municipal Service Taxing or Benefit Unit
  27. Charlotte Waterway Maintenance District - Municipal Service Taxing or Benefit Unit
  28. Chipola Dormitory Authority (Jackson) - No longer in operation.
  29. Citrus County Library District - Municipal Service Taxing or Benefit Unit
  30. Citrus County Municipal Tax District - MSTU
  31. Citrus County Special Lighting District - Municipal Service Taxing or Benefit Unit
  32. Citrus County Water and Wastewater Authority - Not local special-purpose gov. - regulatory
  33. City of Key West Utility Board (Monroe) - Provides electrical service
  34. City of New Smyrna Beach Utility Commission - Provides electrical service
  35. Collier County Fire Control (Collier) - Municipal Service Taxing or Benefit Unit
  36. Collier County Water Management District #7 (Collier) - No longer in operation - dissolved.
  37. Collier County Water Pollution Control Program (Collier) - Municipal Service Taxing or Benefit Unit
  38. Columbia County Mosquito Control District (Columbia) - County Department
  39. Commercial Space Financing Corporation - Created as a corporation not for profit, not a special district
  40. Community Maritime Park Associates, Inc. - 501(c)(3) non-profit organization
  41. Consolidated Dispatch Agency (Leon) - Not created as a special district.
  42. Corkscrew Road Assessment Unit (Lee) - Municipal Service Taxing or Benefit Unit
  43. Crews Lake Road & Bridge District (Pasco) - No longer in operation.
  44. Crews Lake Water & Sewer District (Pasco) - No longer in operation.
  45. Cross Florida Canal Navigation District (Multi) - No longer in operation.
  46. Crystal Water Management District - No longer in operation.
  47. Dade County Mosquito Control District (Dade) - County Department
  48. Dade County Tourist Development Council (Dade) - Advisory Board - no policy-making authority
  49. Debra Community Development District (Orange) - Never formally established.
  50. Deltona Area Librray District (Volusia) - Referendum failed - not established.
  51. DeSoto City Special Benefit Fire District (Highlands) - Municipal Service Taxing or Benefit Unit
  52. DeSoto County Fire & Rescue MSTU (DeSoto) - Municipal Service Taxing or Benefit Unit
  53. DeSoto Fire and Emergency Medical Services - County Department
  54. Eagle Lake Community Redevelopment Agency (Polk) - Never established
  55. East Bonita Drainage District (Lee) - Dissolved by Chapter 89-169, Laws of Florida
  56. East Central Regional Wastewater Treatment Facility (Palm Beach) - Formal Declaratory Statement
  57. East Coast Memorial Hospital District (Palm Beach) - Never established - bond issue did not pass
  58. East Hendry County Fire Protection Service MSTU District - Municipal Service Taxing or Benefit Unit
  59. East Hendry County Recreation MSTU (Hendry) - Municipal Service Taxing or Benefit Unit
  60. East Lake Fire & Rescue District (Pinellas) - Municipal Service Taxing or Benefit Unit
  61. East Volusia Mosquito Control District (Volusia) - County Department
  62. El Portal Waste District - Does not have a separate governing board.
  63. Environmental Protection Commission of Hillsborough Co. (Hillsborough) - Legal determination
  64. Everglades Drainage District (Broward) - Abolished in 1949 by the State Legislature.
  65. Everglades Fire Control District (Multi) - No longer in operation.
  66. Felda MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  67. First Florida Governmental Financing Commission (Multi) - Financing/loan pool created by interlocal agreement.
  68. First Municipal Loan Council (Multi) - Financing/loan pool created by interlocal agreement.
  69. Flagler Water Districts #1, #2, #3, and #4 - Municipal Service Taxing or Benefit Units
  70. Florahome Drainage District (Putnam) - District Abolished - duties assumed by Putnam County
  71. Florida City Foundation - 501(c)(3) non-profit organization
  72. Florida Development Finance Corporation - Not subject to boundary limitations
  73. Florida Governmental Utility Authority (Sarasota) - Not tied to a limited geographic area.
  74. Florida Local Government Finance Authority (Multi) - Financing/loan pool created by interlocal agreement.
  75. Florida Ports Financing Commission - Legal determination
  76. Florida Rural Utility Financing Commission - Loan/Financing Pool created by interlocal agreement; no distinct boundaries.
  77. Florida Seaport Transportation and ED Council - Not within a limited boundary--statewide coverage
  78. Fort Ogden Special Road & Bridge District (DeSoto) - No longer in operation.
  79. Fort Ogden Volunteer Fire Department (DeSoto) - Volunteer Fire Department
  80. Fort Pierce Utilities Authority (St. Lucie) - Political subdivision of a municipality or part of a municipality.
  81. Four County Corners MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  82. Fruitville Fire Control District (Sarasota) - No longer in operation.
  83. G. Pierce Wood Hospital Fire Department (DeSoto) - Part of State Mental Hospital
  84. Gadsden County Enterprise Zone Development Agency - Board has advisory powers only.
  85. Gadsden County Mosquito Control District (Gadsden) - Municipal Service Taxing or Benefit Unit
  86. Gilchrist County Medical Board (Gilchrist) - Political subdivision dissolved by Legislature in 1989.
  87. Glades County Emergency Medical Services Benefit Unit - Municipal Service Taxing or Benefit Unit
  88. Glades Utility Authority - Legal determination
  89. Glen Oaks Estate Special Assessment District (Sarasota) - No separate governing board.
  90. Golden Melody Lighting District (DeSoto) - MSTU / MSBU
  91. Goodland Water District (Collier) - Municipal Service Taxing or Benefit Unit
  92. Grant Drainage District (Brevard) - Abolished in 1989 by the Legislature
  93. Greater Pines Municipal Services (Lake) - Municipal Service Taxing or Benefit Unit
  94. Gretna Industrial Community Development Corporation (Gadsden) - 501(c)(3) non-profit organization
  95. Gulf Gate Lighting District (Sarasota) - No longer in operation.
  96. Harlem Heights Lighting District (DeSoto) - MSTU / MSBU
  97. Harlem Recreation MSTU (Hendry) - Municipal Service Taxing or Benefit Unit
  98. Harney Road Drainage District (Hillsborough) - Dissolved
  99. Hendry County Non-Districts List - List of Hendry Co. Non-Districts (May 2012)
  100. Hialeah Special Parks District (Miami-Dade) - City of Hialeah never created it.
  101. Hickory Hills Special Benefit District - Municipal Service Taxing or Benefit Unit
  102. Highlands Lakes Special Tax (Fire) District (Highlands) - Municipal Service Taxing or Benefit Unit
  103. Highlands Park Estates Special Benefit District - Municipal Service Taxing or Benefit Unit
  104. Highlands Park Estates Special Benefit Fire District (Highlands) - Municipal Service Taxing or Benefit Unit
  105. Highlands Park Special Benefit Fire District - Municipal Service Taxing or Benefit Unit
  106. Highway Park Special Benefit District - Municipal Service Taxing or Benefit Unit
  107. Hillsborough County City-County Planning Commission (Hillsborough) - Advisory powers only
  108. Hillsborough County Civil Service Board (Hillsborough) - County Department
  109. Holmes County Tourist Development Council - Advisory Board - no policy-making authority
  110. Hookers Point Lighting District MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  111. Immokalee Lighting & Beautification District (Collier) - Municipal Service Taxing or Benefit Unit
  112. Immokalee Lighting District (Collier) - No longer in operation.
  113. Intercession Street Lighting District (Osceola) - No longer in operation.
  114. Isles of Capri Municipal Fire Services (Collier) - Municipal Service Taxing or Benefit Unit
  115. Jackson County Port Authority (Jackson) - Dissolved by the Legislature effective July 1990.
  116. Jackson South Community Hospital Street Lighting Special Taxing District - Municipal Service Taxing or Benefit Unit
  117. Jacksonville Economic Development Commission - Advisory powers only.
  118. Jacksonville Electric Authority (Duval) - Provides electrical service
  119. Jacksonville Mosquito Control District (Duval) - Part of the City's Health Department
  120. Julington Creek Municipal Service District (St. Johns) - No longer in operation.
  121. Kings Crossing Lighting District (DeSoto) - MSTU / MSBU
  122. Lake City Regional Utility Authority - No separate governing board - part of City
  123. Lake County Ambulance District - County Agency
  124. Lake Grady Water District (Hillsborough) - No longer in operation.
  125. Lake Haven Estates Special Benefit District - Municipal Service Taxing or Benefit Unit
  126. Lake Okeechobee Estates MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  127. Lake Padgett Estates East Road & Bridge District (Pasco) - Responsibilities & operations assumed by the County
  128. Lake Padgett Municipal Service Unit (Pasco) - Municipal Service Taxing or Benefit Unit
  129. Lake Panasoffkee Restoration Council - Advisory Powers Only
  130. Lake Placid Special Benefit Fire District - Municipal Service Taxing or Benefit Unit
  131. Lake Placid Sun-N-Lakes Fire District - Municipal Service Taxing or Benefit Unit
  132. Lake Ridge Estates (Hendry) - Municipal Service Taxing or Benefit Unit
  133. Lake Suzy Lighting District (DeSoto) - MSTU / MSBU
  134. Lake Worth Downtown Development Authority (Palm Beach) - No longer in operation.
  135. Lake-Sumter Emergency Medical Srvcs, Inc - Not-for-profit corporation
  136. Lakewood Ranch Inter-District Authority - Non-governing - maintaining/operating for benefit of CDD members
  137. Leisure Lakes Special Benefit Fire District (Highlands) - Municipal Service Taxing or Benefit Unit
  138. Lely Golf Estates Beautification Municipal Service Tax Unit (Collier) - Municipal Service Taxing or Benefit Unit
  139. Leon County Community Redevelopment Agency - Does not exist
  140. Levy Central Landfill & Polllution Prevention District (Levy) - Municipal Service Taxing or Benefit Unit
  141. Levy County Ambulance & Emergency Medical District (Levy) - Municipal Service Taxing or Benefit Unit
  142. Levy County Road Maintenance District (Levy) - Municipal Service Taxing or Benefit Unit
  143. Longbranch & Lakeside Special Road & Bridge District (Clay) - Clay County says entity does not exist
  144. Lorida Special Benefit Fire District - Municipal Service Taxing or Benefit Unit
  145. Manasota Key Conservation District (Sarosata) - Legal determination
  146. Manatee Children's Service Advisory Board (Manatee) - Advisory powers only
  147. Marco Island Beach Renourishment & Public Access MSTU (Collier) - Municipal Service Taxing or Benefit Unit
  148. Marco Island Beautification MSTU (Collier) - Municipal Service Taxing or Benefit Unit
  149. Marina at the Bluffs Property Owners Associaiton (Palm Beach) - Town of Jupiter says district never was created
  150. Marion County Sports Authority (Marion) - No longer in operation.
  151. Martin County Special Districts A-F - Municipal Service Taxing or Benefit Units
  152. Martin Downs Community Development District (Martin) - Never formally established
  153. McClelland Improvement District (DeSoto) - MSTU / MSBU
  154. Metro-Dade County HUD (Miami-Dade) - County Department
  155. Miami Airport & Harbor District (Miami-Dade) - No longer in operation
  156. Mid-County MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  157. Mid-State and Tower Lake Estates (Hendry) - Municipal Service Taxing or Benefit Unit
  158. Military Point Advanced Wastewater Treat - Does not have a separate governing board
  159. Moon Lake Volunteer Fire Department (Pasco) - Municipal Service Taxing or Benefit Unit
  160. Moonlight Volunteer Fire Department (Pasco) - Part of County Government
  161. Mosquito Control MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  162. Myakka Special Road & Bridge District - Manatee County can't find any indication of this entity's existence.
  163. Naples Community Hospital - Was not created by city of Naples
  164. Naples Drainage District (Multi) - City of Naples never created district
  165. Naples Harbor District (Collier) - City of Naples never created district
  166. Naples Production Park MSTU (Collier) - Municipal Service Taxing or Benefit Unit
  167. New Smyrna Beach Airport / Industrial Park - Advisory board
  168. Niceville-Valparaiso Regional Sewer Board, Inc. - CPA verified it is set up as a non-profit corp.
  169. Nocatee Volunteer Fire Department (DeSoto) - County Department
  170. North Beach Special Fire District (Miami-Dade) - County Department
  171. North Florida Broadband Authority - Not set up as special district; all work is outsourced.
  172. North LaBelle Lighting District (Hendry) - Municipal Service Taxing or Benefit Unit
  173. North LaBelle MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  174. North Lake County Ambulance Taxing District (Lake) - Municipal Service Taxing or Benefit Unit
  175. North Naples Roadway MSTU (Collier) - Municipal Service Taxing or Benefit Unit
  176. North Orange Blossom Special Benefit 8 and 9 - Municipal Service Taxing or Benefit Unit
  177. North Walton Mosquito Control District (Walton) - Municipal Service Taxing or Benefit Unit
  178. Northeast Fire Control District (Sarasota) - No longer in operation.
  179. Northwest Florida Creek Indian Council (Multi) - Legal determination
  180. Northwest Highlands Park Estates Special Benefit District - Municipal Service Taxing or Benefit Unit
  181. Northwest Regional Library System (Bay) - Non-profit corporation
  182. Northwestern Palm Beach Conty Hospital District (Palm Beach) - Repealed
  183. Oak Haven Lighting District (Hendry) - Municipal Service Taxing or Benefit Unit
  184. Ocean at the Bluffs NID (Palm Beach) - Town of Jupiter never formally created this entity
  185. Ochopee Fire Control District (Collier) - Municipal Service Taxing or Benefit Unit
  186. Ogden Acres MSBU (DeSoto) - MSBU
  187. Okaloosa County Mosquito Control District (Okaloosa) - County Department
  188. Orange Blossom (Unit 12) Special Benefit District - Municipal Service Taxing or Benefit Unit
  189. Orange Blossom Country Club Community Special Benefit District - Municipal Service Taxing or Benefit Unit
  190. Orange Blossom Estates Special Benefit District (Units 1-19) - Municipal Service Taxing or Benefit Unit
  191. Orange Blossom Unit 6 Speical Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  192. Orange Villa Mobile Home Estates Special Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  193. Orlando Utilities Commission (Orange) - Provides electrical service
  194. Osceola County Children's Services Council (Osceola) - County dissolved on February 15, 1995
  195. Osceola Heritage Park - Does not have a governing board; was not created by local ordinance.
  196. Palm Beach Construction Licensing Board - Reason unknown - appears to be a Special District
  197. Palm Coast Fire District (Flagler) - Corporation
  198. Peace River Lighting District (DeSoto) - MSTU / MSBU
  199. Pen Haven Sanitary District (Escambia) - County says district never existed
  200. Penney Farms Water Utility (Clay) - Legal determination
  201. Pensacola Port Authority (Escambia) - Dissolved by Legislature in 1970
  202. Phillips Road MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  203. Picciola Island Street Lighting (Lake) - Municipal Service Taxing or Benefit Unit
  204. Pinellas County Metropolitan Planning Organization - MPO - not a special district
  205. Pinellas County Unified Personnel System (Pinellas) - Legal determination
  206. Pinellas Soil & Water Conservation District (Pinellas) - Unknown status
  207. Placid Lake Fire District - Municipal Service Taxing or Benefit Unit
  208. Placid Lakes Special Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  209. Ponce DeLeon Inlet Lighthouse Preservation Association, Inc. - 501(c)(3) non-profit organization
  210. Port Charlotte-Charlotte Harbour Fire Control District (Charlotte) - Abolished by Charlotte County Ordinance 86-33
  211. Port Miami - Seaport Department (Miami-Dade) - Miami-Dade County Department
  212. Port St. John Dependent Special District - Board has advisory powers only.
  213. Prairie Creek Water Conservation (DeSoto) - Dissolved by County in 1974
  214. Punta Gorda Lot Mowing District - No separate governing body
  215. Red Hills Farm Improvement District (Highlands) - Municipal Service Taxing or Benefit Unit
  216. Ridge at the Bluffs Property Owners Association (Palm Beach) - Town of Jupiter says entity never was formally created
  217. River North Property Owners Association NID (Palm Beach) - Town of Jupiter says entity never was formally created
  218. River Property Owners Association NID (Palm Beach) - Entity never formally created
  219. San Sebastian Drainage District (Brevard) - Dissolved by Chapter 76-331, Laws of Florida
  220. Sarasota County Fire and Rescue District (Sarasota) - Municipal Service Taxing or Benefit Unit
  221. Seacoast Utility Authority - Per legal not a special district
  222. Sebring Acres Special Benefit District - Municipal Service Taxing or Benefit Unit
  223. Sebring County Estates Speical Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  224. Sebring Hills Special Benefit District (Highlands) - Municipal Service Taxing or Benefit Unit
  225. Sebring Utilities Commisison (Highlands) - Board provides electrical service and is a political subdivision
  226. Sebring-Highlands Special Tax District (Highlands) - Municipal Service Taxing or Benefit Unit
  227. Seminole Tribe Housing Authority (Multi) - Chartered as a Federal agency
  228. Seven K Estates MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  229. Shell Harbour Canal Maintenance District (Lee) - Per Court Judgement the district was improperly formed - ordinance invalid
  230. Sky Valley MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  231. Slavia Drainage District (Seminole) - Duties and responsibilities assumed by the County.
  232. South Beach Erosion District (St. Lucie) - County says district never was formally established
  233. South Broward Park District (Broward) - Repealed
  234. South Daytona Community Trust Fund - 501(c)(3) non-profit organization
  235. South Gate Lighting district (Sarasota) - No longer in operation.
  236. South Lake County Aviation Authority (Lake) - No longer in operation.
  237. South Martin Regional Utility Authority - Fictitious name only
  238. South Tampa Farms Drainage District (Hillsborough) - County dissolved in 1991
  239. South Trail Fire Control District (Sarasota) - No longer in operation.
  240. Southeastern Palm Beach County Hospital District (Palm Beach) - No longer in operation.
  241. Southside Community Redeveloment Agency of the City of Avon Park - Area / Advisory Board under the Avon Park CRA
  242. Southwestern Palm Beach County Hospital District (Palm Beach) - No longer in operation.
  243. Space Coast Infrastructure Agency (Brevard County) - Unknown - agreement between County and Economic Development Zone?
  244. Spring Hill Fire and Rescue District - Municipal Service Taxing or Benefit Unit
  245. Spring Lakes Lighting District (DeSoto) - MSTU / MSBU
  246. Springfield Neighborhood Improvement District (Duval) - Entity never established
  247. St. Armand's Special Assessment District (Sarasota) - No separate governing board.
  248. St. Augustine South Lighting District (St. Johns) - Municipal Service Taxing or Benefit Unit
  249. St. Johns Co. Fire Prevention & Control District - Municipal Service Taxing or Benefit Unit
  250. St. Lucie County Special Improvement District - Municipal Service Taxing or Benefit Unit
  251. Suburban Pensacola Sanitary District (Escambia) - City of Pensacola says entity does not exist
  252. Sugar Lake MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  253. Sumter County Enterprise Zone Development Agency Committee - Advisory powers only.
  254. Sumter Housing Finance Authority (Sumter) - No longer in operation.
  255. Sumter Recreation & Water Conservation & Control Authority (Sumter) - Abolished
  256. Sun-N-Lake Estates Fire District - Municipal Service Taxing or Benefit Unit
  257. Sun-N-Lakes Estates & Acreage - Lake Placid (Highlands) - Municipal Service Taxing or Benefit Unit
  258. Sun-N-Lakes of Lake Placid Recreation District - Municipal Service Taxing or Benefit Unit
  259. Sunshine Lake Estates (Hendry) - Municipal Service Taxing or Benefit Unit
  260. Sunshine State Government Financing Commission (Leon) - Financing/loan pool
  261. Suwannee County Hospital (Suwannee) - Dissolved by Chapter 94-414, Laws of Florida
  262. Suwannee County Rescue District - MSBU
  263. Tanglewood Improvement District (Lee) - Municipal Service Taxing or Benefit Unit
  264. Tanglewood Lighting District (Hendry) - Municipal Service Taxing or Benefit Unit
  265. Taylor County Recreation Board (Taylor) - No longer in operation.
  266. Thunderbird Road (or Hill) Wastewater Special Benefit District (Highlands County) - MSBU
  267. Titusville Economic Development District Zone - No governing board.
  268. Topeeskeegee Yungnee Park District (Broward) - County abolished in 1988 and assumed responsibilities
  269. Town & River Improvement District (Lee) - Municipal Service Taxing or Benefit Unit
  270. Town Foundation (City of Weston) - Not created by local ordinance.
  271. Twin Lakes (Hendry) - Municipal Service Taxing or Benefit Unit
  272. Unit 6 Orange Blossom Special Benefit District - Municipal Service Taxing or Benefit Unit
  273. University Hospital & Clinic (Escambia) - No longer in operation.
  274. Valencia Terrace Street Lighting (Lake) - Municipal Service Taxing or Benefit Unit
  275. Venice Gardens Lighting District (Sarasota) - No longer in operation.
  276. Venus Special Benefit Fire District (Highlands County) - MSBU
  277. Victoria Park One MSTU (Collier) - Municipal Service Taxing or Benefit Unit
  278. Village Green Street Lighting (Lake) - Municipal Service Taxing or Benefit Unit
  279. Warm Mineral Springs Lighting District #1 (Sarasota) - No longer in operation.
  280. Waste Collection / Disposal / Management MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  281. Water Pollution Control District (Collier) - Municipal Service Taxing or Benefit Unit
  282. West Bay Drive Community Redevelopment District - Redevelopment area under the Largo CRA.
  283. West Hendry County Fire Protection Service MSTU District - Municipal Service Taxing or Benefit Unit
  284. West Hendry County Recreation MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  285. West Sebring Special Benefit Fire District - Municipal Service Taxing or Benefit Unit
  286. Western Acres Improvement Unit (Lee) - Municipal Service Taxing or Benefit Unit
  287. Wheeler Road MSBU (Hendry) - Municipal Service Taxing or Benefit Unit
  288. Whiskey Creek Club Estate (Lee) - Municipal Service Taxing or Benefit Unit
  289. Whitfield Zoning District (Manatee) - Law creating this district declared unconstitutional
  290. Winter Garden Downtown Parking District Fund - Does not have a governing board.
  291. Winter Haven Community Redevelopment Agency (Polk) - Referendum failed to pass
  292. Withlacoochee Job Training Consortium - Interlocal agreement believed expired / Not functioning