(1) New districts may be created only by the Legislature under s. 189.404. (2) The boundaries of a district may be modified, extended, or enlarged upon approval or ratification by the Legislature.
(3) The merger of a district with all or portions of other independent special districts or dependent fire control districts is effective only upon ratification by the Legislature. A district may not, solely by reason of a merger with another governmental entity, increase ad valorem taxes on property within the original limits of the district beyond the maximum established by the district’s enabling legislation, unless approved by the electors of the district by referendum.
