Administrative divisions of Florida

Florida consists of 67 counties, with most of Florida's counties named for local or national political leaders. Some are named for Spanish explorers or conquistadors, marking the influence of 200 years of Spanish rule. Natural features of the region, including rivers, lakes, and flora, are also commonly used for county names. Florida has counties named for participants on both sides of Second Seminole War: Miami-Dade County is partially named for Francis L. Dade, a Major in the U.S. Army at the time; Osceola County is named for a Native American resistance leader during the war.

Each county has officers considered "state" officers, which are elected locally, their offices and salaries paid locally, but who can be removed or replaced by the governor, and not locally. These are the Sheriff, State Attorney, Public Defender, Tax Collector, County Clerk, a county Appraiser who established the value of real estate for tax purposes, and county judges.

Each sheriff operates under Florida Statute 30.15.[5]

By State Law there is one school district comprising each of the counties in Florida.[6]

To provide liquidity to counties when tax bills are not paid, Florida operates under the tax lien sale process, whereby liens are sold for the amount of back taxes, interest, and costs. In Florida, bidders bid on the rate of interest (beginning at 18%) they will accept; the bidder offering the lowest rate is awarded the tax lien certificate. Once a lien has been outstanding for approximately 22 months (technically, April 1 of the second year following the year when the tax lien was originally offered for sale),[7] the tax lien holder may petition the circuit court (via the county tax collector) to begin the process for the tax deed sale of the property.

Municipalities in Florida may be called towns, cities, or villages, but there is no legal distinction between the different terms. Municipalities often have police departments, fire departments, and provide essential services such as water, waste collection, etc. In unincorporated areas of a county, the county itself provides these services. Municipalities may also enter agreements with the county to have the county provide certain services. Each county has a sheriff who also tends to have concurrent jurisdiction with municipal police departments.[1][8]

There is one school district for each county; the Florida Constitution allows adjoining counties to merge their districts upon voter approval.[9] The superintendent is by default an elected official; however, the Florida Constitution allows county voters to make the position an appointed one.[10]

Among special districts are "community development districts" which have virtually all the power of a city or county (except, notably, they do not have police power). Chapter 190 of the Florida Statutes governs these districts. Notable CDD's include the Reedy Creek Improvement District (the location of Walt Disney World) and substantially all of The Villages (the giant Central Florida retirement community).

Many counties have a "Soil and Water Conservation District", a residue of Dust Bowl politics. Elected officials are unpaid. Much of their budget is spent on engineering staff. Critics are trying to dismantle these districts, as being obsolete.[11][12]