ANNEXATIONS AND FIRE PROTECTION - 72.418 & 321.322

This act provides that beginning January 1, 2016, any fire protection district serving an area being annexed after August 28, 2015 by a city with a fire department must continue to levy and collect taxes as it did prior to the annexation.

This act also creates provisions for tax collection and distribution for situations in which a fire protection district was serving an area within an annexation by a city having a fire department that was completed by August 28, 2015.

Under this act, beginning January 1, 2016, the annexing city must pay an annual amount to the fire protection district equal to 80 percent of what the district would have levied within the annexed area. This act repeals a current provision of law that prohibits the fire protection district from taxing the annexed area. The annexing city is prohibition from levying or collecting property taxes on the annexed property.

This act provides that the annexed area may be taxed by the fire protection district for 20 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed value in the area. Beginning January 1, 2017, the annexing city must annually ay the fire protection district an amount equal to 60 percent of what the district would have levied on the taxable property in the annexed area. The amount to be paid annually is 80 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed value. Also, in 2017, the annexed area is subject to taxation by the fire protection district for 40 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 assessed value.

Beginning January 1, 2018, the annexing city must pay an annual amount to the fire protection district equal to 40 percent of what the district would have levied on taxable property in the annexed area. The amount to be paid by the annexing city to the district is 80 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed valuation. In 2018, the annexed area may be taxed by the fire protection district for 60 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed value.

Beginning January 1, 2019, the annexing city must pay an annual amount to the fire protection district equal to 20 percent of what the fire protection district would have levied on taxable property in the area. The amount to be paid by the annexing city to the district is 80 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed valuation. In 2018, the annexed area may be taxed by the fire protection district for 80 percent of the sum equal to the annual assessed value multiplied by the annual tax rate per $100 of assessed value.

Beginning January 1, 2020, and thereafter, the annexed area is subject to complete taxation by the fire protection district.

This provision is similar to a provision of HCS/SCS/SB 326 (2015).

FIRE PROTECTION AND AMBULANCE DISTRICT BOARD MEMBERS - 190.055 & 321.017

This act provides that board members of ambulance and fire protection districts are not eligible for employment by their respective boards within 12 months of termination of service as a member of the board unless the employment is on a volunteer basis or without compensation.

These provisions are identical to provisions of HCS/HB 1154 (2015) and HCS/SCS/SB 245 (2015).

FIRE PROTECTION DISTRICTS - 321.130 & 321.210

Under current law, a person, to be qualified to serve on the board of directors for a fire protection district, must be a resident of the fire protection district. To be qualified to serve on a board of directors for a district located partially or wholly in Greene County, the person must be a resident of the district for more than one year. To be qualified to serve on the board of directors of a fire protection district in a county of the third or fourth classification, the person must be over the age of 25 and be a voter of the district more than a year before the election or appointment. This act repeals all of the above provisions. This act also repeals a provision requiring candidates for the first board of directors of a proposed fire protection district to pay a $5 filing fee and file an oath that the person meets all the qualifications for office.

Under this act, fire protection district directors regardless of the district's location must be residents of the district for at least one year before the election or appointment.

Current law sets the candidate filing fee for a fire protection district director at $10. This act sets the candidate filing fee for a fire protection district director at the amount equal to the filing fee for a candidate for county office, which is currently $50.

Current law sets the candidate filing fee for a fire protection district board member at the amount for a candidate for state representative. This act sets the filing fee at the amount required for a candidate for county office, which is currently set at $50 and is the same as the amount set for a state representative.

These provisions are identical to HB 1028 (2015), HCS/SCS/SB 245 (2015), HCS/HB 1154 (2015), HB 2116 (2014) and are similar to provisions of HB 1276 (2014), HCS/SCS/SB 824 (2014), and HCS/SCS/SB 854 (2014).

MEGHAN LUECKE