Our department oversees the administration & implementation of Marion County's municipal services taxing units (MSTUs),  municipal services benefit units (MSBUs), & municipal services districts (MSDs). These special taxing units , benefit units or districts are created when residents want to fund services & programs to improve neighborhood, subdivision, or local community area.

There are more than 60 established MSTUs, MSBUs & MSDs throughout the County.

Each advisory board consists of Marion County Commissioner-appointed advisory board members who act on behalf of the County Commission. Advisory boards meet on a routine, scheduled basis to discuss, plan, & advise on prospective projects & budgets that are consistent with county ordinances & resolutions.

All advisory boards are regulated by Florida's Sunshine Law as well as Marion County's own policies & procedures.

Our programs are paid for specifically by those who use the services & offer property owners options to achieve goals such as road paving, road maintenance, street lighting, landscape beatification, underground utilities, community centers, & much more for their subdivisions that would not otherwise be available through general tax dollars.

Search for your property's current assessments here!

Programs

  • MSTUs (municipal service taxing units; funded by ad valorem (value) taxes)
  • MSBUs (municipal service benefit units; funded by non-ad valorem (value) taxes)
  • MSDs (municipal service districts)
  • Road improvements & mowing agreements with communities & subdivisions

Road Improvements

All properties which can benefit from the proposed road & drainage improvements can be assessed, including any parcels outside of the subdivision or community that front the proposed road or whose only access is over the road(s) proposed for improvement.

Resources

Road Inquiry

Have an inquiry regarding a road in an MSTU? Submit your request below!

Inspection Request

Marion Oaks MSTU

The Marion Oaks Municipal Services Taxing Unit was created by the County Commissioners in 1994 to provide enhanced services to the Marion Oaks community above & beyond what the county can provide in road maintenance, street lighting, & mowing of rights of way. All costs & services are paid through the collection of per-lot assessments.

Pine Run MSTU

The Pine Run Municipal Services Taxing Unit was created by the county commissioners to provide enhanced services to the Marion Oaks community above & beyond what the county can provide. Costs & services are paid through the collection of per-lot assessments. View the membership roster & meeting minutes here.

Rainbow Lakes Estates MSD

The Rainbow Lakes Estates Municipal Services District provides quality recreational opportunities & facilities to the residents & property owners. The community center, clubhouses, courts, & ball fields are maintained through the collection of an assessment.

Silver Springs Shores MSTU

The Silver Springs Shores Municipal Services Taxing Unit is a special tax district which provides recreational opportunities & facilities to the property owners of the tax district. Recreation services include a community center, three swimming pools, a youth center, & outdoor game courts. Streetlights are also funded through the assessment.