SECOND REGULAR SESSION
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES BIVINS (Sponsor), LEMBKE AND CUNNINGHAM (86) (Co-sponsors).
Read 1st time February 27, 2008 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To repeal section 321.240, RSMo, and to enact in lieu thereof one new section relating to fire protection district tax rates.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 321.240, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 321.240, to read as follows:
321.240. 1. Except as provided in subsection 2 of this section, to levy and collect taxes as herein provided, the board shall in each year determine the amount of money necessary to be raised by taxation, and shall fix a rate of levy which, when levied upon every dollar of the taxable tangible property within the district as shown by the last completed assessment, and with other revenues, will raise the amount required by the district annually to supply funds for paying the expenses of organization and operation and the costs of acquiring, supplying and maintaining the property, works and equipment of the district, and maintain the necessary personnel, which rate of levy shall not exceed thirty cents on the one hundred dollars valuation; may fix an additional rate, not to exceed ten cents on the hundred dollars valuation, the revenues from which shall be deposited in a special fund and used only for the pension program of the district, by submitting the following question to the voters:
Shall the board of directors of .......... Fire Protection District be authorized to increase the annual tax rate from .... cents to .... cents per one hundred dollars valuation, the revenues from which shall be deposited in a special fund and used only for the pension program of the district?
provided, that if the question fails to receive a majority of the votes cast, it shall not be resubmitted to the voters within one year after the election; except, that any district may impose a tax not to exceed ten cents on the one hundred dollars valuation, in addition to the rate which the board may levy under this section, by submitting the following question to the voters at any election in such district at which a member of the board of directors is to be elected:
Shall the board of directors of ........... Fire Protection District be authorized to increase the annual tax rate from ..... cents to ..... cents on the hundred dollars assessed valuation?
and in addition thereto, to fix a rate of levy which will enable it to promptly pay in full when due all interest on and principal of bonds and other obligations of the district, and to pay any indebtedness authorized by a vote of the people as provided in this chapter; and in the event of accruing defaults or deficiencies in the bonded or contractual indebtedness, an additional levy may be made as provided in section 321.260.
2. (1) In any fire protection district with seven or more fire stations located in any county with a charter form of government and with more than one million inhabitants, to levy and collect taxes as provided in this subsection, the board shall in each year determine the amount of money necessary to be raised by taxation, and shall fix a rate of levy which, when levied upon every dollar of the taxable tangible property within the district as shown by the last completed assessment, and with other revenues, will raise the amount required by the district annually to supply funds for paying the expenses of organization and operation and the costs of acquiring, supplying, and maintaining the property, works, and equipment of the district, and maintain the necessary personnel. The rate of levy shall not exceed thirty cents on the one hundred dollars valuation. The board may fix an additional rate, not to exceed ten cents on the hundred dollars valuation, the revenues from which shall be deposited in a special fund and used only for the pension program of the district, by submitting the following question to the voters:
Shall the board of directors of .......... Fire Protection District be authorized to increase or decrease the annual tax rate from .... cents to .... cents per one hundred dollars valuation, the revenues from which shall be deposited in a special fund and used only for the pension program of the district?
If the question fails to receive a majority of the votes cast, it shall not be resubmitted to the voters within one year after the election.
(2) The board in any such city may impose a tax not to exceed ten cents on the one hundred dollars valuation, in addition to the rate which the board may levy under this section, by submitting the following question to the voters at any election in such district at which a member of the board of directors is to be elected:
Shall the board of directors of ........... Fire Protection District be authorized to increase or decrease the annual tax rate from ..... cents to ..... cents on the hundred dollars assessed valuation?
If the question receives a majority of the votes cast, the board may, in addition to the rate which the board may levy under this subsection, fix a rate of levy which will enable it to promptly pay in full when due all interest on and principal of bonds and other obligations of the district, and to pay any indebtedness authorized by a vote of the people as provided in this chapter. In the event of accruing defaults or deficiencies in the bonded or contractual indebtedness, an additional levy may be made as provided in section 321.260.
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