Terms Used In Missouri Laws 321.240

  • board: as used in this chapter shall mean the board of directors of a fire protection district. See Missouri Laws 321.010
  • fire protection district: is a political subdivision which is organized and empowered to supply protection by any available means to persons and property against injuries and damage from fire and from hazards which do or may cause fire, and which is also empowered to render first aid for the purpose of saving lives, and to give assistance in the event of an accident or emergency of any kind. See Missouri Laws 321.010
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Property: includes real and personal property. See Missouri Laws 1.020

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.