It is hereby found by the board of county commissioners that a lighting system is
an essential service for the benefit of the health, safety and welfare of the public.
It is further the finding of the board of county commissioners that the legislature
has in section 125.01(1)(q), Florida Statutes, provided for the creation of municipal
service taxing and benefit units as a taxing vehicle to grant to all counties that
taxing flexibility to levy special service charges within the limits fixed for municipal
purposes for the furnishing of municipal services in order to solve the controversy
of double taxation between residents of the incorporated and unincorporated areas.
It is the purpose of this division to create a county municipal service taxing unit
for the purpose of creating, establishing, maintaining and operating a lighting system
within the areas described in Exhibit "A," attached hereto and made a part hereof
by reference.