The Lake Flores Community Development District is a local, special-purpose government entity authorized by Chapter 190 of the Florida Statutes as amended, and established on January 11, 2022 by the Board of County Commissioners, Manatee County, Florida, Ordinance No. 22-04 to plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, and maintain systems and facilities described and authorized by Section 190.012, Florida Statutes.