We are a Florida Special Taxing District created by the Legislature. Can we dissolve our district and create a mandatory membership HOA? If so, under what statute? How can a HOA acquire the common areas of the Special District?

If the legislature created the district, then it will take an act of the legislature to dissolve it. You NEED to have an attorney draw up the paperwork to create the HOA, that attorney can advise you on the rest.