Glossary
Plain-words definitions of the terms that show up in Lake County records. Each one links to the statute or official page that defines it. On every page, the first use of a term has a dotted underline; tap it for the definition.
- MSTU: Municipal Service Taxing Unit: a part of the county where an extra property tax pays for a service only that area gets, such as fire protection or street lighting. Florida Statutes 125.01(1)(q)
- millage: The property tax rate. One mill is one dollar of tax for every $1,000 of taxable property value. Florida Statutes 200.001
- consent agenda: A group of routine items the Board votes on together with one motion. Any commissioner can pull an item out to discuss and vote on it separately. County Commission agendas (CivicClerk portal)
- ordinance: A county law. The Board adopts it at an advertised public hearing, and it stays in force until repealed; the county's ordinances are collected in the Code of Ordinances. Florida Statutes 125.66
- resolution: A formal Board decision that is not a law: it states a position, approves an agreement, sets a fee or rate, or directs staff. Adopted by a vote, usually without a public hearing. Florida Statutes 125.01
- PUD: Planned Unit Development: a custom zoning written for one project, with its own rules for lot sizes, uses and open space, instead of a standard zoning district. Lake County Land Development Regulations, Chapter XIV (rezoning and PUD)
- comprehensive plan amendment: A change to the county's long-range growth plan, which sets what land can be used for. Large amendments go to the state for review before the Board's final vote. Florida Statutes 163.3184
- TRIM: Truth in Millage: the state process every taxing authority follows to set its property tax rate, including the mailed notice of proposed taxes and two public hearings. Florida Statutes 200.065
- interlocal agreement: A contract between two governments, such as the county and a city, to share a service, a cost or a responsibility. Florida Statutes 163.01
- CRA: Community Redevelopment Agency: a city or county body that spends the growth in property tax from a defined area on improvements inside that area. Florida Statutes 163.356
- CDD: Community Development District: a special district a developer sets up to finance and run a subdivision's roads, water and amenities, paid for by assessments on the lots. Florida Statutes 190.003
- retention election: A yes-or-no vote on whether an appeals or Supreme Court judge keeps the seat for another term. There is no opponent on the ballot. Florida Constitution, Article V, Section 10
- write-in candidate: A candidate who qualified without paying the fee or gathering petitions. The name is not printed; voters write it on a blank line. Florida Statutes 99.061
- homestead exemption: A reduction in the taxable value of a home that is the owner's permanent residence, which lowers the property tax bill. Florida Statutes 196.031
- LCWA: Lake County Water Authority: a county-wide special district with its own elected board and property tax, charged with protecting the county's lakes and waterways. Lake County Water Authority
- Board Action: The Clerk's same-week record of what the County Commission decided on each agenda tab. Vote tallies and discussion come later in the Board Minutes. Clerk of Court, Board Action and Board Minutes on Municode
- quasi-judicial: A hearing where the Board acts like a court: it decides a specific case, such as a rezoning, on the evidence presented, and commissioners must disclose outside contacts about it. Florida Statutes 286.0115
- impact fee: A one-time charge on new construction to pay for the roads, schools, parks or fire stations the new homes or businesses will need. Florida Statutes 163.31801
- ad valorem: Latin for 'according to value': a tax figured as a share of what the property is worth. Property tax is an ad valorem tax. Florida Statutes 192.001
- variance: Permission to break a specific zoning rule, such as a setback from a property line, for one property where the rule causes a hardship. Lake County Land Development Regulations, Chapter XIV (variances)