The Special Assessments group is part of the Office of Management and Budget. The group provides for the administration of the Countys Municipal Service Taxing and Benefit Units MSTU & MSBU. Its through these units the County has chosen to fund municipal services and to provide development and redevelopment activities.

Due to the varied nature of each individual municipal service unit a variety of services are funded, as authorized by each specific County ordinance or resolution, under Chapter 125, Florida Statutes. These services include, but are not limited to, street lighting, garbage service, retention pond and drainage easement maintenance, common area maintenance, and the provision of funding for Countywide fire and emergency medical services.