CopyAgo (Fla. Att'y Gen. 1982).
Published | Florida Attorney General Reports
To: Jim Shore General Counsel, Seminole Tribe of Florida QUESTIONS: 1. To what extent do the special improvement districts created by s. 285.17 , F.S., encompass Seminole reservation lands? 2....
...285.18 , F.S., and 2. Such special improvement districts constitute a "political subdivision" for general purposes of Florida law, but the office of the Attorney General is unable to comment on the status of gifts made to such districts under federal tax law. Section 285.17 , F.S., 1 provides: Special improvement districts; Seminole and Miccosukee Tribes....
...(Emphasis supplied.) Section
285.18 further provides that the governing body of the Seminole Tribe of Florida, recognized by the United States and organized under federal law, shall be the governing body of the special improvement districts created by s.
285.17 , which encompass Seminole reservation lands....
...or any person, for any district purpose and may enter into agreements required in connection therewith, and may hold, use, and dispose of such moneys or property in accordance with the terms of the gift, grant, loan, or agreement relating thereto." Section 285.17 expressly provides that a special improvement district is created for each of the areas contained within the reservations set aside for the Seminole Tribe....
...For purposes of this opinion, our office will assume that these reservations have been lawfully "set aside" for the Seminole Tribe, and are recognized as such by the State of Florida and/or the federal government 2 . Assuming that status, and applying this assumption to the express language of s. 285.17 , I must conclude that for each of the areas contained within the reservations duly set aside for the Seminole Tribe, there exists a special improvement district with the powers, duties and organization described in s....
...165 , F.S., defines "special district" to mean a local unit of special government created pursuant to general or special law for the purposes of performing prescribed specialized functions within limited boundaries. See also s.
218.31 (1) and (5), F.S. The special improvement districts created by s.
285.17 , F.S., are vested with the power and charged with the duty of planning and implementing public programs in law enforcement, housing, health care and other social services as prescribed by s....
...I therefore conclude that such districts constitute "political subdivisions" of the state for general purposes of Florida law. Sincerely, Jim Smith, Attorney General Prepared by: Anne Curtis Terry, Assistant Attorney General 1 Chapter 81-204, Laws of Florida, contains an amendment to s. 285.17 which is effective upon passage of certain federal legislation, but this amendment is not pertinent to the subject of your inquiry since it relates to areas leased to the Miccosukee Tribe by the State of Florida....
