S0179.09T

To repeal sections 67.671 and 321.300, RSMo 1994, and sections 67.1300 and 321.244, RSMo Supp. 1996, relating to sales taxes for economic development and tourism, and to enact in lieu thereof thirty-eight new sections relating to the same subject, with an emergency clause.

Be it enacted by the General Assembly of the State of Missouri, as follows:

     Section A. Sections 67.671 and 321.300, RSMo 1994, and sections 67.1300 and 321.244, RSMo Supp. 1996, are repealed and thirty-eight new sections enacted in lieu thereof, to be known as sections 67.671, 67.1300, 184.800, 184.805, 184.810, 184.815, 184.820, 184.825, 184.830, 184.835, 184.840, 184.845, 184.850, 184.860, 184.865, 184.870, 184.880, 321.244, 321.246, 321.300, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18, to read as follows:

     67.671. 1. The governing body of any county, except first class counties other than first class counties without charter form of government not adjoining any other first class county unless such first class county contains part of a city with a population over four hundred and fifty thousand, and except as otherwise provided in subsection 4 or subsection 7 of this section may, by a majority vote, impose a tourism sales tax throughout or in any portion of the county for the promotion of tourism as provided in this act, but such tax shall not become effective unless the governing body of the county submits to the voters of the county, at a public election, a proposal to authorize the county to impose a tax under the provisions of sections 67.671 to 67.685.

     2. The ballot of submission shall be in substantially the following form:

     Shall the county of ....................... (Insert the name of the county) impose a tourism sales tax of ........................ (Insert rate of percent) percent in certain areas of the county?

      YES NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the tax shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county shall have no power to impose the tax authorized by sections 67.671 to 67.685, unless and until the governing body of the county shall again have submitted another proposal to authorize the governing body of the county to impose the tax, and such proposal is approved by a majority of the qualified voters voting thereon.

     3. Except as otherwise provided in subsection 4 or subsection 7 of this section, the tourism tax may be imposed at a rate of not more than seven-eighths of one percent on the receipts from the sale at retail of certain tangible personal property or taxable services within that part of the county for which such tax has been adopted, as specified in section 67.674.

     4. The governing body of any third class county which adjoins the Mississippi River and which also adjoins one or more first class counties without a charter form of government and which has a population of not more than sixteen thousand inhabitants according to the 1980 decennial census may, by a majority vote, impose:

     (1) A tourism sales tax on the sale of all food and beverages sold for consumption on the premises of all restaurants, bars, taverns, or other establishments which are primarily used to provide food and beverage services;

     (2) A tourism sales tax upon the rent or lease charges paid by transient guests of hotels, motels, condominiums, houseboats, and space rented in campgrounds;

     (3) Or both.

The tax may be imposed throughout or in any portion of the county for the promotion of tourism as provided in sections 67.671 to 67.685 but such tax shall not become effective unless the governing body of the county submits to the voters of the county, at a public election, a proposal to authorize the county to impose the tax.

     5. The ballot of submission shall be in substantially the following form:

     Shall the county of ....................... (Insert name of county) impose a tourism sales tax of ........................ (Insert rate of percent) percent on the sale or rental of .................................... (Insert type of property or service) in certain areas of the county?

      YES NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the tax shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county shall have no power to impose the tax unless and until the governing body of the county shall again have submitted another proposal to authorize the governing body of the county to impose the tax, and such proposal is approved by a majority of the qualified voters voting thereon. The tourism tax may be imposed at a rate of not more than two percent on the receipts from the sale or rental at retail of certain tangible personal property or taxable services as provided in this subsection within that part of the county for which such tax has been adopted.

     6. Within ten days after a vote in favor of the adoption of a tourism sales tax by the voters of any such county, the governing body of the county shall make its order imposing the tax. The tax shall become effective on the first day of the first calendar quarter after such order is made; provided that in any first class county with a population of at least eighty thousand but less than one hundred thousand, the tax shall become effective on the first day of the first month which begins more than thirty days after such order is made, and such tax shall be collected by the department of revenue in the same manner as prescribed in section 32.087, RSMo, except as otherwise provided in this section.

     7. In any county which has any part of a Corps of Engineers lake with a shoreline of at least eight hundred miles and not exceeding a shoreline of nine hundred miles, the tourism tax may be imposed at a rate of not more than two percent on the receipts from the sale at retail of certain tangible personal property or taxable services, subject to tax pursuant to chapter 144, RSMo, within that portion of the county for which such tax has been adopted. All areas in such county imposing a tourism tax eligible to do so under the provisions of this section shall be contiguous with all other areas which adopt the tax.

     8. All tourism sales tax collected pursuant to subsection 7 of this section shall be collect and administered by the county collector as provided in section 67.680 and deposited in the "County Advertising and Tourism Sales Tax Trust Fund" created in such section.

     67.1300. 1. The governing body of any of the contiguous counties of the third classification without a township form of government enumerated in subdivisions (1) to (5) of this subsection or in any county of the fourth classification acting as a county of the second classification, having a population of at least forty thousand but less than forty-five thousand with a state university, and adjoining a county of the first classification with part of a city with a population of three hundred fifty thousand or more inhabitants or a county of the third classification with more than fifteen townships having a population of at least twenty-one thousand inhabitants or a county of the third classification without a township form of government and with a population of at least seven thousand four hundred but less than eight thousand inhabitants or any county of the third classification with a population greater than three thousand but less than four thousand or any county of the third classification with a population greater than six thousand one hundred but less than six thousand four hundred or any county of the third classification with a population greater than six thousand eight hundred but less than seven thousand or any county of the third classification with a population greater than seven thousand eight hundred but less than seven thousand nine hundred or any county of the third classification with a population greater than eight thousand four hundred sixty but less than eight thousand five hundred or any county of the third classification with a population greater than nine thousand but less than nine thousand two hundred or any county of the third classification with a population greater than ten thousand five hundred but less than ten thousand six hundred or any county of the third classification with a population greater than twenty-three thousand five hundred but less than twenty-three thousand seven hundred or a county of the third classification with a population greater than thirty-three thousand but less than thirty-four thousand or a county of the third classification with a population greater than twenty thousand eight hundred but less than twenty-one thousand or a county of the third classification with a population greater than fourteen thousand one hundred but less than fourteen thousand five hundred or a county of the third classification with a population greater than twenty thousand eight hundred fifty but less than twenty-two thousand or a county of the third classification with a population greater than thirty-nine thousand but less than forty thousand or a county of the third classification with a township form of organization and a population greater than twenty-eight thousand but less than twenty-nine thousand or a county of the third classification with a population greater than fifteen thousand but less than fifteen thousand five hundred or a county of the third classification with a population greater than eighteen thousand but less than nineteen thousand seventy or a county of the third classification with a population greater than thirteen thousand nine hundred but less than fourteen thousand four hundred or a county of the third classification with a population greater than twenty-seven thousand but less than twenty-seven thousand five hundred or a county of the first classification without a charter form of government and a population of at least eighty thousand but not greater than eighty-three thousand or any governing body of a municipality located in any of such counties may impose, by ordinance or order, a sales tax on all retail sales made in such county or municipality which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo:

     (1) A county with a population of at least four thousand two hundred inhabitants but not more than four thousand five hundred inhabitants;

     (2) A county with a population of at least four thousand seven hundred inhabitants but not more than four thousand nine hundred inhabitants;

     (3) A county with a population of at least seven thousand three hundred inhabitants but not more than seven thousand six hundred inhabitants;

     (4) A county with a population of at least ten thousand one hundred inhabitants but not more than ten thousand three hundred inhabitants; and

     (5) A county with a population of at least four thousand three hundred inhabitants but not more than four thousand five hundred inhabitants.

     2. The maximum rate for a sales tax pursuant to this section shall be one percent for municipalities and one-half of one percent for counties.

     3. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax pursuant to the provisions of this section shall be effective unless the governing body of the county or municipality submits to the voters of the county or municipality, at a regularly scheduled county, municipal or state general or primary election, a proposal to authorize the governing body of the county or municipality to impose a tax. Any sales tax imposed pursuant to this section shall not be authorized for a period of more than five years.

     4. Such proposal shall be submitted in substantially the following form:

     Shall the (city, town, village or county) of ............. impose a sales tax of ............. (insert amount) for the purpose of economic development in the (city, town, village or county)?

      Yes No

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the first day of the second quarter after the director of revenue receives notice of adoption of the tax. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county or municipality shall not impose the sales tax authorized in this section until the governing body of the county or municipality resubmits another proposal to authorize the governing body of the county or municipality to impose the sales tax authorized by this section and such proposal is approved by a majority of the qualified voters voting thereon; however no such proposal shall be resubmitted to the voters sooner than twelve months from the date of the submission of the last such proposal.

     5. All revenue received by a county or municipality from the tax authorized pursuant to the provisions of this section shall be deposited in a special trust fund and shall be used solely for economic development purposes within such county or municipality for so long as the tax shall remain in effect.

     6. Once the tax authorized by this section is abolished or is terminated by any means, all funds remaining in the special trust fund shall be used solely for economic development purposes within the county or municipality. Any funds in such special trust fund which are not needed for current expenditures may be invested by the governing body in accordance with applicable laws relating to the investment of other county or municipal funds.

     7. All sales taxes collected by the director of revenue pursuant to this section on behalf of any county or municipality, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, RSMo, shall be deposited in a special trust fund, which is hereby created, to be known as the "Local Economic Development Sales Tax Trust Fund".

     8. The moneys in the local economic development sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund and which was collected in each county or municipality imposing a sales tax pursuant to this section, and the records shall be open to the inspection of officers of the county or municipality and the public.

     9. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the county or municipality which levied the tax. Such funds shall be deposited with the county treasurer of each such county or the appropriate municipal officer in the case of a municipal tax, and all expenditures of funds arising from the local economic development sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such county or municipality. Expenditures may be made from the fund for any economic development purposes authorized in the ordinance or order adopted by the governing body submitting the tax to the voters.

     10. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county or municipality for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties and municipalities.

     11. If any county or municipality abolishes the tax, the county or municipality shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such county or municipality, the director of revenue shall remit the balance in the account to the county or municipality and close the account of that county or municipality. The director of revenue shall notify each county or municipality of each instance of any amount refunded or any check redeemed from receipts due the county or municipality.

     12. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.

     13. For purposes of this section, the term "economic development" is limited to the following:

     (1) Operations of economic development or community development offices, including the salaries of employees;

     (2) Provision of training for job creation or retention;

     (3) Provision of infrastructure and sites for industrial development or for public infrastructure projects; and

     (4) Refurbishing of existing structures and property relating to community development.

     184.800. Sections 184.800 to 184.880 shall be known as the "Missouri Museum District Act".

     184.805. 1. As used in sections 184.800 to 184.880, the following terms mean:

     (1) "Board", the board of directors of a district;

     (2) "District", a museum district organized pursuant to sections 184.800 to 184.880;

     (3) "Museum", a building or area used for the purpose of exhibiting and/or preserving objects or specimens of interest to the public, including but not limited to art, items of natural history, and items connected with wildlife and conservation;

     (4) "Owner of real property", the owner of the fee interest in the real property, except that when the real property is subject to a lease of ten or more years, the lessee rather than the owner of the fee interest shall be considered as the "owner of real property". An owner may be either a natural person or a juridical entity.

     2. For the purposes of sections 11(c), 16 and 22 of article X of the constitution of Missouri, section 137.073, RSMo, and as used in sections 184.800 to 184.880, the following terms shall have the meanings given:

     (1) "Approval of the required majority" or "direct voter approval", a simple majority;

     (2) "Qualified voters", the owners of real property located within the proposed district or any person residing in the district who is a legal voter within the district.

     184.810. 1. A district may be created to fund, promote, plan, design, construct, improve, maintain and operate one or more projects relating to a museum or to assist in such activity.

     2. A district is a political subdivision of the state.

     184.815. 1. Whenever the creation of a district is desired, the owners of real property who own at least two-thirds of the real property within the proposed district may file a petition requesting the creation of a district. The petition shall be filed in the circuit court of the county in which the proposed district is located. Any petition to create a museum district pursuant to the provisions of sections 184.800 to 184.880 shall be filed on or before December 31, 1998.

     2. The proposed district area shall be contiguous and may contain any portion of one or more municipalities.

     3. The petition shall set forth:

     (1) The name and address of each owner of real property located within the proposed district or who is a legal voter resident within the proposed district;

     (2) A specific description of the proposed district boundaries including a map illustrating such boundaries;

     (3) A general description of the purpose or purposes for which the district is being formed, including a description of the proposed museum or museums and a general plan for its operation; and

     (4) The name of the proposed district.

     4. In the event any owner of real property within the proposed district who is named in the petition or any legal voter resident within the district shall not join in the petition or file an entry of appearance and waiver of service of process in the case, a copy of the petition shall be served upon said owner or legal voter in the manner provided by supreme court rule for the service of petitions generally. Any objections to the petition shall be raised by answer within the time provided by supreme court rule for the filing of an answer to a petition.

     184.820. 1. Any owner of real property within the proposed district and any legal voter who is a resident within the proposed district may join in or file a petition supporting or answer opposing the creation of the district and seeking a judgment respecting these same issues.

     2. The court shall hear the case without a jury. If the court determines the petition is defective or the proposed district or its plan of operation is unconstitutional, it shall enter its judgment to that effect and shall refuse to incorporation the district as requested in the pleadings. If the court determines the petition is not legally defective and the proposed district and plan of operation are not unconstitutional, the court shall determine and declare the district organized and incorporated and shall approve the plan of operation stated in the petition.

     3. Any party having filed a petition or answer or petition may appeal the circuit court's order or judgment in the same manner as provided for other appeals. Any order either refusing to incorporate the district or incorporating the district shall be deemed a final judgment for purposes of appeal.

     184.825. The costs of filing and defending the petition and all publication and incidental costs incurred in obtaining circuit court certification of the petition for voter approval shall be paid by the petitioners. If a district is organized pursuant to sections 184.800 to 184.880, the petitioners may be reimbursed for such costs out of the revenues received by the district.

     184.830. 1. Within thirty days after the order declaring the district organized has become final, the circuit clerk of the county in which the petition was filed shall, give notice by causing publication to be made once a week for two consecutive weeks in a newspaper of general circulation in the county, the last publication of which shall be at least ten days before the day of the meeting required by this section, call a meeting of the owners of real property within the district at a day and hour specified in a public place in the county in which the petition was filed for the purpose of electing a board of five directors, to be composed of owners or representatives of owners of real property in the district.

     2. The owners of real property, when assembled, shall organize by the election of a chairman and secretary of the meeting who shall conduct the election. At the election, each acre of real property within the district shall be considered as a voting interest, and each owner of real property shall have one vote in person or by proxy for every acre of real property owned within the district for each director to be elected. A director need not be a legal voter of the district.

     3. Each director shall serve for a term of three years and until his successor is duly elected and qualified. Successor director shall be elected in the same manner as the initial directors at a meeting of the owners of real property called by the board. Each successor director shall serve a three-year term. The remaining directors shall have the authority to elect an interim director to complete any unexpired term of a director caused by resignation or disqualification.

     4. Directors shall be at least twenty-one years of age.

     184.835. 1. The board shall possess and exercise all of the district's legislative and executive powers.

     2. Within thirty days after the election of the initial directors, the board shall meet. At its first meeting and after each election of new board members the board shall elect a chairman, a secretary, a treasurer and such other officers as it deems necessary from its members. A director may fill more than one office, except that a director may not fill both the office of chairman and secretary.

     3. The board may employ such employees as it deems necessary; provided, however, that the board shall not employ any employee who is related within the fourth degree by blood or marriage to a member of the board.

     4. At the first meeting, the board, by resolution, shall define the first and subsequent fiscal years of the district, and shall adopt a corporate seal.

     5. A simple majority of the board shall constitute a quorum. If a quorum exists, a majority of those voting shall have the authority to act in the name of the board, and approve any board resolution.

     6. Each director shall devote such time to the duties of the office as the faithful discharge thereof may require and may be reimbursed for his or her actual expenditures in the performance of his or her duties on behalf of the district.

     184.840. 1. A district may receive and use funds for the purposes of planning, designing, constructing, reconstructing, maintaining and operating a museum, conducting educational programs in connection therewith for any public purpose which is reasonably connected with the museum and for any other purposes authorized by sections 184.840 to 184.880. Such funds may be derived from any funding method which is authorized by sections 184.800 to 184.880 and from any other source, including but not limited to funds from federal sources, the state of Missouri or an agency thereof, a political subdivision of the state or private sources.

     2. The general assembly may annually for a period of twenty years after the effective date of this act make appropriations from general revenue to a district which is created pursuant to the provisions of sections 184.800 to 184.880. In no event shall the amount appropriated to any district exceed on an annual basis the annual state sales tax revenues generated from businesses within the district.

     184.845. 1. The board of the district may impose a museum district sales tax by resolution on all retail sales made in such museum district which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo. Such museum district sales tax may be imposed for any museum purpose designated by the board of the museum district. If the resolution is adopted the board of the district may submit the question of whether to impose a sales tax authorized by this section to either the legal voters of the district and/or to the owners of real property within the district who shall have the same voting interests as with the election of members of the board of the district.

     2. The sales tax authorized by this section shall become effective on the first day of the second calendar quarter following adoption of the tax by the qualified voters.

     3. In each museum district in which a sales tax has been imposed in the manner provided by this section, every retailer shall add the tax imposed by the museum district pursuant to this section to the retailer's sale price, and when so added such tax shall constitute a part of the price, shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner as the purchase price.

     4. In order to permit sellers required to collect and report the sales tax authorized by this section to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid fractions of pennies, the museum district may establish appropriate brackets which shall be used in district imposing a tax pursuant to this section in lieu of those brackets provided in section 144.825, RSMo.

     5. All revenue received by a museum district from the tax authorized by this section which has been designated for a certain museum purpose shall be deposited in a special trust fund and shall be used solely for such designated purpose. All funds remaining in the special trust fund shall continue to be used solely for such designated museum purpose. Any funds in such special trust fund which are not needed for current expenditures may be invested by the board of directors in accordance with applicable laws relating to the investment of other museum district funds.

     6. The sales tax may be imposed at a rate of one-half of one percent, three-fourths of one percent or one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the museum district adopting such tax, if such property and services are subject to taxation by the state of Missouri pursuant to the provisions of sections 144.010 to 144.525, RSMo. Any museum district sales tax imposed pursuant to this section shall be imposed at a rate that shall be uniform throughout the district.

     7. On and after the effective date of any tax imposed pursuant to this section, the museum district shall perform all functions incident to the administration, collection, enforcement, and operation of the tax. The tax imposed pursuant to this section shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the museum district.

     8. All applicable provisions contained in sections 144.010 to 144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087, RSMo, and section 32.057, RSMo, the uniform confidentiality provision, shall apply to the collection of the tax imposed by this section, except as modified in this section.

     9. All exemptions granted to agencies of government, organizations, persons and to the sale of certain articles and items of tangible personal property and taxable services pursuant to the provisions of sections 144.010 to 144.525, RSMo, are hereby made applicable to the imposition and collection of the tax imposed by this section.

     10. The same sales tax permit, exemption certificate and retail certificate required by sections 144.010 to 144.525, RSMo for the administration and collection of the state sales tax shall satisfy the requirements of this section, and no additional permit or exemption certificate or retail certificate shall be required; except that the museum district may prescribe a form of exemption certificate for an exemption from the tax imposed by this section.

     11. The penalties provided in section 32.057, RSMo, and sections 144.010 to 144.525, RSMo, for violation of those sections are hereby made applicable to violations of this section.

     12. For the purpose of a sales tax imposed by a resolution pursuant to this section, all retail sales except retail sales of motor vehicles shall be deemed to be consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer's agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. In the event a retailer has more than one place of business in this state which participates in the sale, the sale shall be deemed to be consummated at the place of business of the retailer where the initial order for the tangible personal property is taken, even though the order shall be forwarded elsewhere for acceptance, approval of credit, shipment or billing. A sale by a retailer's employee shall be deemed to be consummated at the place of business form which the employee works.

     13. All sales taxes collected by the museum district shall be deposited by the museum district in a special fund to be expended for the purposes authorized in this section. The museum district shall keep accurate records of the amount of money which was collected pursuant to this section, and the records shall be open to the inspection by the officers and directors of each museum district and the Missouri department of revenue. Tax returns filed by businesses with the district shall otherwise be considered as confidential in the same manner as sales tax returns filed with the Missouri department of revenue.

     14. No museum district imposing a sales tax pursuant to this section may repeal or amend such sales tax unless such repeal or amendment will not impair the district's ability to repay any liabilities which it has incurred, money which it has borrowed or revenue bonds, notes or other obligations which it has issued or which have been issued to finance any project or projects.

     184.850. 1. A district may contract and incur obligations appropriate to accomplish its purposes.

     2. A district may enter into any lease or lease-purchase agreement for or with respect to any real or personal property necessary or convenient for its purposes.

     3. A district may enter into operating agreements and/or management agreements with not for profit corporations to operate the museum or carry out any other authorized purposes of functions of the district.

     4. A district may borrow money for its purposes at such rates of interest as the district may determine.

     5. A district may issue bonds, notes and other obligations, and may secure any of such obligations by mortgage, pledge, assignment, security agreement or deed of trust of any or all of the property and income of the district, subject to the restrictions provided in sections 184.800 to 184.880. The district shall also have the power and authority to secure financing on the issuance of bonds for financing through another political subdivision or an agency of the state.

     6. A district may enter into labor agreements, establish all bid conditions, decide all contract awards, pay all contractors and generally supervise the construction of the museum project.

     184.860. 1. A district may at any time authorize or issue revenue bonds for the purpose of paying all or any part of the cost of any project. Every issue of such bonds shall be payable out of the revenues of the district and may be further secured by other property of the district which may be pledged, assigned, mortgaged, or a security interest granted for such payment, without preference or priority of the first bonds issued, subject to any agreement with the holders of any other bonds pledging any specified property or revenues. Such bonds shall be authorized by resolution of the board of the district, and if issued by the district, shall bear such date or dates, and shall mature at such time or times, but not in excess of forty years, as the resolution shall specify. Such bonds shall be in such denomination, bear interest at such rate or rates, be in such form, either coupon or registered, be issued as current interest bonds, compound interest bonds, variable rate bonds, convertible bonds, or zero coupon bonds, be issued in such manner, be payable in such place or places and subject to redemption as such resolution may provide notwithstanding the provisions of section 108.170, RSMo. The bonds may be sold at either public or private sale, at such interest rates, and at such price or prices as the district shall determine.

     2. Any issue of district bonds outstanding may be refunded at any time by the district by issuing its refunding bonds in such amount as the district may deem necessary. Such bonds may not exceed the amount sufficient to refund the principal of the bonds so to be refunded together with any unpaid interest thereon and any premiums, commissions, service fees, and other expenses necessary to be paid in connection with the refunding. Any such refunding may be effected whether the bonds to be refunded then shall have matured or thereafter shall mature, either by sale of the refunding bonds and the application of the proceeds thereof to the payment of the bonds being refunded or by the exchange of the refunding bonds for the bonds being refunded with the consent of the holder or holders of the bonds being refunded. Refunding bonds may be issued regardless of whether the bonds being refunded were issued in connection with the same project or a separate project and regardless of whether the bonds proposed to be refunded shall be payable on the same date or different date or shall be due serially or otherwise.

     3. Bonds issued pursuant to this section shall exclusively be the responsibility of the district and shall not constitute a debt or liability of the state of Missouri or any agency or political subdivision of the state other than the district. The district shall not be obligated to pay such bonds with any funds other than those specifically pledged to repayment of the bonds. Any bonds issued by a district shall state on their face that they are not obligations of the state of Missouri or any agency or political subdivision thereof other than the district.

     4. Bonds issued pursuant to this section, the interest thereon, or any proceeds from such bonds shall be exempt from taxation in the state of Missouri for all purposes except the state estate tax.

     184.865. The district may contract with a federal agency, a state or its agencies and political subdivisions, a corporation, partnership or individual regarding funding, promotion, planning, designing, constructing, improving, maintaining, or operating a project or to assist in such activity; provided, however, that any contract providing for the overall management and operation of the museum for the district shall only be with a governmental entity or a not for profit corporation.

     184.870. In addition to all other powers granted by sections 184.800 to 184.880 the district shall have the following general powers:

     (1) To sue and be sued in its own name, and to receive service of process, which shall be served upon the district secretary;

     (2) To fix compensation of its employees and contractors;

     (3) To purchase any personal property necessary or convenient for its activities;

     (4) To collect and disburse funds for its activities; and

     (5) To exercise such other implied powers necessary or convenient for the district to accomplish its purposes which are not inconsistent with its express powers.

     184.880. 1. The district may obtain such insurance as it deems appropriate, considering its legal limits of liability, to protect itself, its officers and its employees from any potential liability and may also obtain such other types of insurance as it deems necessary to protect against loss of its real or personal property of any kind. The cost of this insurance shall be charged against the project.

     2. The district may also require contractors performing construction or maintenance work on the project and companies providing operational and management services to obtain liability insurance having the district, its directors and employees as additional named insureds.

     3. The district shall not attempt to self-insure for its potential liabilities unless it finds that it has sufficient funds available to cover any anticipated judgments or settlements and still complete its project without interruption. The district may self-insure if it is unable to obtain liability insurance coverage at a rate which is economically feasible to the district, considering its resources.

     321.244. 1. Any fire protection district which has revised or reduced any levy which it has been authorized to impose under the provisions of section 321.225, 321.240, 321.241, 321.243, 321.246, 321.610, or 321.620, under any provision of the constitution or laws of this state, may increase each such revised or reduced levy up to, but not in excess of, the maximum limits allowed under the section authorizing the rate of levy sought to be increased by submitting the following proposition to the voters of the district at any primary, general or special election:

     Shall the board of directors of the ................... Fire Protection District be authorized to increase the rate of levy for ....................................................... from

      (Insert purpose of which tax is levied)

........ cents to ...... cents on each one hundred dollars of assessed valuation?

           Yes                          No

     2. If any of the propositions submitted under subsection 1 of this section is approved by a majority of the voters of the district voting thereon, the board of directors may increase the levy which was the subject of such proposition to the amount authorized by such proposition.

     321.246. 1. The governing body of any fire protection district which operates within both a county of the first classification with a charter form of government and with a population greater than six hundred thousand but less than nine hundred thousand and a county of the fourth classification with a population greater than thirty thousand but less than thirty-five thousand and that adjoins a county of the first classification with a charter form of government, or the governing body of any fire protection district which contains a city of the fourth classification having a population greater than two thousand four hundred when the city is located in a county of the first classification without a charter form of government having a population greater than one hundred fifty thousand and the county contains a portion of a city with a population greater than three hundred fifty thousand may impose a sales tax in an amount of up to one-half of one percent on all retail sales made in such fire protection district which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no sales tax imposed pursuant to the provisions of this section shall be effective unless the governing body of the fire protection district submits to the voters of the fire protection district, at a county or state general, primary or special election, a proposal to authorize the governing body of the fire protection district to impose a tax.

     2. The ballot of submission shall contain, but need not be limited to, the following language:

     Shall the fire protection district of .................. (district's name) impose a district-wide sales tax of ............. for the purpose of providing revenues for the operation of the fire protection district?

      Yes                          No

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the sales tax authorized in this section shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the fire protection district shall not impose the sales tax authorized in this section unless and until the governing body of the fire protection district resubmits a proposal to authorize the governing body of the fire protection district to impose the sales tax authorized by this section and such proposal is approved by a majority of the qualified voters voting thereon.

     3. All revenue received by a fire protection district from the tax authorized pursuant to the provisions of this section shall be deposited in a special trust fund and shall be used solely for the operation of the fire protection district.

     4. All sales taxes collected by the director of revenue pursuant to this section on behalf of any fire protection district, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, RSMo, shall be deposited in the fire protection district sales tax trust fund established pursuant to section 321.242. The moneys in the fire protection district sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust and which was collected in each fire protection district imposing a sales tax pursuant to this section, and the records shall be open to the inspection of officers of the fire protection district and the public. Not later than the tenth day of each month, the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the fire protection district which levied the tax. Such funds shall be deposited with the treasurer of each such fire protection district, and all expenditures of funds arising from the fire protection district sales tax trust fund shall be for the operation of the fire protection district and for no other purpose.

     5. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any fire protection district for erroneous payments and overpayments made and may redeem dishonored checks and drafts deposited to the credit of such fire protection districts. If any fire protection district abolishes the tax, the fire protection district shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such fire protection district, the director of revenue shall remit the balance in the account to the fire protection district and close the account of that fire protection district. The director of revenue shall notify each fire protection district of each instance of any amount refunded or any check redeemed from receipts due the fire protection district. In the event a tax within a fire protection district is approved under this section, and such fire protection district is dissolved, the tax shall lapse on the date that the fire protection district is dissolved and the proceeds from the last collection of such tax shall be distributed to the governing bodies of the counties formerly containing the fire protection district and the proceeds of the tax shall be used for fire protection services within such counties.

     6. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.

     321.300. 1. The boundaries of any district organized [under] pursuant to the provisions of this chapter may be changed in the manner [herein] prescribed in this section; but any change of boundaries of the district shall not impair or affect its organization or its rights in or to property, or any of its rights or privileges whatsoever; nor shall it affect or impair or discharge any contract, obligation, lien or charge for or upon which it might be liable or chargeable had any change of boundaries not been made.

     2. The boundaries may be changed as follows:

     (1) [Seventy-five percent of the owners of any territory or tract of land near or adjacent to a fire protection district who own not less than fifty percent of the real estate in such territory or tract of land and not located within only a part of any municipality or another fire protection district] Twenty-five percent of the number of voters who voted in the most recent gubernatorial election in the area to be annexed may file with the board a petition in writing praying that such real property be included within the district; provided that in the case of a municipality having less than twenty percent of its total population in one fire protection district, the entire remaining portion may be included in another district so that none of the city is outside of a fire protection district at the time. The petition shall describe the property to be included in the district and shall describe the property owned by the petitioners and shall be deemed to give assent of the petitioners to the inclusion in the district of the property described in the petition; and such petition shall be in substantially the form set forth in section 321.495 dealing with referendums and verified in like manner; provided, however, that [in cases wherein the territory to be annexed contains more than two hundred taxpaying electors, a petition signed by at least one hundred taxpaying electors shall be sufficient, and] in the event that there are more than twenty-five property owners or taxpaying electors signing the petition, it shall be deemed sufficient description of their property in the petition as required in this section to list the addresses of such property; or

     (2) All of the owners of any territory or tract of land near or adjacent to a fire protection district who own all of the real estate in such territory or tract of land may file a petition with the board praying that such real property be included in the district. The petition shall describe the property owned by the petitioners and shall be deemed to give assent of the petitioners to the inclusion in the district of the property described in the petition;

     (3) Notwithstanding any provision of law to the contrary, in any fire protection district which is partly or wholly located in a noncharter county of the first classification with a population of less than one hundred thousand which adjoins any county of the first classification with a charter form of government with a population of nine hundred thousand or more inhabitants, if such fire protection district serves any portion of a city which is located in both such counties, the boundaries of the district may be expanded so as to include the entire city within the fire protection district, but the boundaries of the district shall not be expanded beyond the city limits of such city, as the boundaries of such city existed on January 1, 1993. Such change in the boundaries of the district shall be accomplished only if [seventy-five percent of the owners of any territory or tract of land within that part of the city which is not within the fire protection district] twenty-five percent of the number of voters who voted in the most recent gubernatorial election in the area to be annexed file with the board a petition in writing praying that such real property be included within the district. The petition shall describe the property to be included in the district and shall describe the property owned by the petitioners and shall be deemed to give assent of the petitioners to the inclusion in the district of the property described in the petition; and such petition shall be in substantially the form set forth in section 321.495 dealing with referendums and verified in like manner.

     3. The secretary of the board shall cause notice of the filing of any petition filed pursuant to this section to be given and published in the county in which the property is located, which notice shall recite the filing of such petition, the number of petitioners, a general description of the boundaries of the area proposed to be included and the prayer of the petitioners; giving notice to all persons interested to appear at the office of the board at the time named in the notice and show cause in writing, if any they have, why the petition should not be granted. The board shall at the time and place mentioned, or at such time or times to which the hearing may be adjourned, proceed to hear the petition and all objections thereto presented in writing by any person showing cause why the petition should not be granted. The failure of any person interested to show cause in writing why such petition shall not be granted shall be deemed as an assent on his part to the inclusion of such lands in the district as prayed for in the petition.

     4. If the board deems it for the best interest of the district, it shall grant the petition, but if the board determines that some portion of the property mentioned in the petition cannot as a practical matter be served by the district, or if it deems it for the best interest of the district that some portion of the property in the petition not be included in the district, then the board shall grant the petition in part only. If the petition is granted, the board shall make an order to that effect and file the same with the circuit clerk; and upon the order of the court having jurisdiction over the district, the property shall be included in the district. If the petition contains the signatures of all the owners of the property pursuant to the provisions of subdivision (2) of subsection 2 of this section, the property shall be included in the district upon the order of the court. If the petition contains the signatures of [seventy-five percent of the property owners] twenty-five percent of the number of voters who voted in the most recent gubernatorial election in the area to be annexed pursuant to subdivision (1) or subdivision (3) of subsection 2 of this section, the property shall be included in the district subject to the election provided in section 321.301. The circuit court having jurisdiction over the district shall proceed to make any such order including such additional property within the district as is provided in the order of the board, unless the court shall find that such order of the board was not authorized by law or that such order of the board was not supported by competent and substantial evidence.

     5. Any person aggrieved by any decision of the board made pursuant to the provisions of this section may appeal that decision to the circuit court of the county in which the property is located within thirty days of the decision by the board.

     6. No fire protection district, or employee thereof, in which territory is annexed pursuant to this section shall be required to comply with any prescribed firefighter training program or regimen which would not otherwise apply to the district or its employees, but for the requirements applicable to the annexed territory.

     Section 1. 1. The governing body of any city not within a county is hereby authorized to impose, by ordinance or order, a sales tax on all retail sales which are subject to taxation under the provisions of sections 144.010 to 144.525, RSMo, for the purpose of funding medical care for the medically indigent. For the purposes of this section, the term "medically indigent" shall mean those individuals and families who do not have employer-sponsored health insurance, coverage under the Medicaid or Medicare programs, or income levels, as determined by the city imposing the tax, sufficient to purchase adequate health insurance coverage. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law. The ordinance or order shall become effective after the governing body of the city shall submit to the voters of that city a proposal to authorize the tax.

     2. The ballot of submission shall contain, but need not be limited to, the following language:

     Shall the city of .................(name of city) impose a sales tax of ................(insert amount) for the purpose of funding medical care for the medically indigent?

                Yes           No

If you are in favor of the question, place an "X" in the box opposite "Yes". If you are opposed to the question, place an "X" in the box opposite "No".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order shall be in effect, beginning the first day of the second calendar quarter following its adoption. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the city shall have no power to impose the sales tax authorized in this section unless and until the governing body of the city shall again have submitted another such proposal and the proposal is approved by the requisite majority of the qualified voters voting thereon. However, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last proposal submitted pursuant to this section.

     3. After the effective date of any tax imposed under the provisions of this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax in the same manner as provided in sections 94.500 to 94.550, and the director of revenue shall collect in addition to the sales tax for the state of Missouri the additional tax authorized under the authority of this section. The tax imposed pursuant to this section and the tax imposed under the sales tax law of the state of Missouri shall be collected together and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under this section.

     4. The sales tax may be approved at a rate of one-eighth of one percent, one-fourth of one percent, three-eighths of one percent, one half of one percent, five-eighths of one percent, three-fourths of one percent, seven-eighths of one percent, or one percent of the receipts from the sale at retail of all tangible personal property and taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri under the provisions of sections 144.010 to 144.525, RSMo.

     5. All revenue generated from the tax authorized under the provisions of this section shall be deposited into the "Medical Indigence Sales Tax Fund", which is hereby created in the state treasury. The fund moneys shall be distributed to the city from which the revenue was generated for the sole purpose of funding medical care for the medically indigent, as that term is defined in this section. Once the tax authorized by this section is abolished or terminated by any means, all funds remaining in the fund shall be used solely for that purpose.

     Section 2. 1. Sections 2 to 18 of this act are known and may be cited as the "Community Improvement District Act".

     2. The following words and terms, as used in sections 2 to 18 of this act, mean:

     (1) "Act", sections 2 to 18 of this act;

     (2) "Approval" or "Approve", for purposes of elections under sections 2 to 18 of this act, a simple majority of those qualified voters voting in the election;

     (3) "Assessed value", the value of real property as reflected on the rolls of the county in which the property is located as of the last completed assessment;

     (4) "Blighted area", an area which:

     (a) By reason of the predominance of defective or inadequate street layout, insanitary or unsafe conditions, deterioration of site improvements, improper subdivision or obsolete platting, or the existence of conditions which endanger life or property by fire and other causes, or any combination of such factors, retards the provision of housing accommodations or constitutes an economic or social liability or a menace to the public health, safety, morals, or welfare in its present condition and use; or

     (b) Has been declared blighted or found to be a blighted area pursuant to the Revised Statutes of Missouri, including but not limited to chapter 353, RSMo, the Real Property Tax Increment Allocation Redevelopment Act, sections 99.800 to 99.865, RSMo, or the Land Clearance for Redevelopment Authority Law, sections 99.300 to 99.715, RSMo;

     (5) "Board", if the district is a political subdivision the board of directors of the district, or if the district is a not for profit corporation the board of directors of such corporation;

     (6) "Director of revenue", the director of revenue of the state of Missouri;

     (7) "District", a community improvement district;

     (8) "Election authority", the election authority having jurisdiction over the area in which the boundaries of the district are located pursuant to chapter 115, RSMo;

     (9) "Municipal clerk", the clerk of the municipality;

     (10) "Municipality", the village, town or city in which the district is located or the county, in the event the district is located in an unincorporated area;

     (11) "Obligations", bonds, loans, debentures, notes, special certificates, or other evidences of indebtedness issued by a district to carry out any of its powers, duties or purposes or to refund outstanding obligations;

     (12) "Owner", for real property, the individual or individuals or entity or entities who own the fee of real property or their legally authorized representative; for business organizations and other entities, the owner shall be deemed to be the individual which is legally authorized to represent the entity in regard to the district;

     (13) "Per capita" shall mean that one head count shall be applied to each individual, entity or group of individuals and/or entities having fee ownership of real property within the district whether such individual, entity or group owns one or more parcels of real property in the district as joint tenants, tenants in common, tenants by the entirety or tenants in partnership;

     (14) "Petition" shall mean a petition to establish a district as it may be amended in accordance with the requirements of section 4 of this act;

     (15) "Qualified voters", for purposes of elections for approval of real property taxes or business license taxes, (a) registered voters; or (b) if no registered voters reside in the district, the owners of real property per capita located within the district per the county tax rolls for real property as of the thirtieth day prior to the date of the applicable election; and for purposes of the election of directors of the board, registered voters and owners of real property within the district per the county tax rolls for real property as of the thirtieth day prior to the date of the applicable election; and

     (16) "Registered voters", persons who reside within the district and who are qualified and register to vote pursuant to chapter 115, RSMo, pursuant to the records of the election authority as of the thirtieth day prior to the date of the applicable election.

     3. The provisions of sections 2 to 18 of this act shall only apply to a city located in more than three counties with a population greater than four hundred thousand.

     Section 3. 1. The governing body of any municipality may establish one or more districts within its boundaries in the manner provided in sections 2 to 18 of this act.

     2. The boundaries of the district shall be contiguous.

     3. Each district shall be either a political subdivision of the state or a not for profit corporation organized pursuant to chapter 355, RSMo.

     4. If a proposed district is to be a not for profit corporation, such corporation shall be organized and in good standing under the provisions of chapter 355, RSMo, at the time the petition for the proposed district is filed with the city clerk.

     5. The name of the district shall include "community improvement district" and if it is a not for profit corporation, it shall be the same as the name of the not for profit corporation.

     Section 4. 1. Upon receipt of a proper petition filed with its municipal clerk, the governing body of the municipality in which the proposed district is located shall hold a public hearing in accordance with section 5 of this act and may adopt an ordinance to establish the proposed district.

     2. A petition is proper if, based on the tax rolls of the county clerk as of the time of filing the petition with the municipal clerk, it meets the following requirements:

     (1) It has been signed by owners collectively owning more than fifty percent by assessed value of real property within the boundaries of the proposed district;

     (2) It has been signed by more than fifty percent per capita of all owners of real property within the boundaries of the proposed district; and

     (3) It contains the following information:

     (a) The legal description of the proposed district, including a map illustrating the district boundaries;

     (b) The name of the proposed district;

     (c) A notice that the signatures of the signers may not be withdrawn later than seven days after the petition is filed with the municipal clerk;

     (d) A five-year plan stating a description of the purposes of the proposed district, the services it will provide, the improvements it will make and an estimate of costs of these services and improvements to be incurred;

     (e) A statement as to whether the district will be a political subdivision or a not for profit corporation and if it is to be a not for profit corporation, the name of the not for profit corporation;

     (f) If the district is to be a political subdivision, a statement as to whether the district will be governed by a board elected by the district or whether the board will be appointed by the municipality, and, if the board is to be elected by the district, the names and terms of the initial board may be stated;

     (g) If the district is to be a political subdivision, the number of directors to serve on the board;

     (h) The total assessed value of all real property within the proposed district;

     (i) A statement as to whether the petitioners are seeking a determination that the proposed district, or any legally described portion thereof, is a blighted area;

     (j) The proposed length of time for the existence of the district;

     (k) The maximum rates of business licenses and real property taxes that may be submitted to the qualified voters for approval;

     (l) The maximum rates of special assessments and respective methods of assessment that may be proposed by petition;

     (m) The limitations, if any, on the borrowing capacity of the district;

     (n) The limitations, if any, on the revenue generation of the district;

     (o) Other limitations, if any, on the powers of the district;

     (p) A request that the district be established; and

     (q) Any other items the petitioners deem appropriate; and

     (4) The signature block for each real property owner signing the petition shall be in substantially the following form and contain the following information:

Name of owner: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Owner's telephone number and mailing address: . . . . . . . . . . . . . . . If signer is different from owner:

Name of signer: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

State basis of legal authority to sign: . . . . . . . . . . . . . . . . . . . . . . Signer's telephone number and mailing address: . . . . . . . . . . . . . . .

If owner is an individual, state if owner is single or married:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If owner is not an individual, state what type of entity:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Map and parcel number and assessed value of each tract of real property within the proposed district owned:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

By executing this Petition, the undersigned represents and warrants that he or she is legally authorized to execute this Petition on behalf of the property owner named immediately above.

. . . . . . . . . . . . . . . .                           . . . . . . . . . . . . .

Signature                                     Date

STATE OF MISSOURI     )

                    ) ss.

COUNTY OF . . . . . )

     Before me personally appeared . . . . . . . . . . . . to me personally known to be the individual described in and who executed the foregoing instrument.

     WITNESS my hand and official seal this . . . . . . . day of . . . . . . . . . . . . .

                                         . . . . . . . . . .

                                         Notary Public

My Commission Expires: . . . . . . . . . . . . . . . . . . .

     3. Upon receipt of a petition, the municipal clerk shall, within a reasonable time not to exceed ninety days after receipt of the petition, review and determine whether the petition substantially complies with the requirements of subsection 2 of this section. In the event the municipal clerk receives a petition which does not meet the requirements of subsection 2 of this section, the municipal clerk shall, within a reasonable time, return the petition to the submitting party by hand delivery, first class mail, postage prepaid, or other efficient means of return and shall specify which requirements have not been met.

     4. After the close of the public hearing required under subsection 1 of this section, the municipality may adopt an ordinance approving the petition and establishing the district as set forth in the petition subject to the authorities and limitations contained in the petition and may determine, if requested in the petition, whether the district, or any legally described portion thereof, constitutes a blighted area.

     5. Amendments to a petition may be made which do not change the proposed boundaries of the proposed district if an amended petition meeting the requirements of subsection 2 is filed with the municipal clerk at the following times and the following requirements have been met:

     (1) At any time prior to the close of the public hearing required under subsection 1 of this section; provided that, notice of the contents of the amended petition is given at the public hearing;

     (2) At any time after the public hearing and prior to the adoption of an ordinance establishing the proposed district; provided that, notice of the amendments to the petition is given by publishing the notice in a newspaper of general circulation within the municipality and by sending the notice via registered certified United States mail with a return receipt attached to the address of record of each owner of record of real property within the boundaries of the proposed district. Such notice shall be published and mailed not less than ten days prior to the adoption of the ordinance establishing the district;

     (3) At any time after the adoption of any ordinance establishing the district a public hearing on the amended petition is held and notice of the public hearing is given in the manner provided in section 5 of this act and the governing body of the municipality in which the district is located adopts an ordinance approving the amended petition after the public hearing is held.

     6. Upon the creation of a district, the municipal clerk shall report in writing the creation of such district to the Missouri department of economic development.

     Section 5. 1. Within a reasonable time, not to exceed forty-five days, after the receipt of the verified petition from the municipal clerk, the governing body shall hold or cause to be held a public hearing on the establishment of the proposed district and shall give notice of the public hearing in the manner provided in subsection 3 of this section. All reasonable protests, objections and endorsements shall be heard at the public hearing.

     2. The public hearing may be continued to another date without further notice other than a motion to be entered on the minutes fixing the date, time and place of the continuance of the public hearing.

     3. Notice of the public hearing shall be given by publication and mailing. Notice by publication shall be given by publication in a newspaper of general circulation within the municipality once a week for two consecutive weeks prior to the week of the public hearing. Notice by mail shall be given not less than fifteen days prior to the public hearing by sending the notice via registered or certified United States mail with a return receipt attached to the address of record of each owner of record of real property within the boundaries of the proposed district. The published and mailed notices shall include the following information:

     (1) The date, time and place of the public hearing;

     (2) A statement that a petition for the establishment of a district has been filed with the city clerk;

     (3) The boundaries of the proposed district by street location, or other readily identifiable means if no street location exists; and a map illustrating the proposed boundaries;

     (4) A statement that a copy of the petition is available for review at the office of the municipal clerk during regular business hours; and

     (5) A statement that all interested persons will be given an opportunity to be heard at the public hearing.

     Section 6. 1. Upon the written request of any real property owner within the district, the governing body of the municipality may hold a public hearing for the removal of real property from a district and such real property may be removed from such district by ordinance provided that:

     (1) The board consents to the removal of such property;

     (2) The district can meet its obligations without the revenues generated by or on the real property proposed to be removed; and

     (3) The public hearing is conducted in the same manner as required by section 5 of this act with notice of the hearing given in the same manner as required by section 5 of this act and such notice shall include:

     (a) The date, time and place of the public hearing;

     (b) The name of the district;

     (c) The boundaries by street location, or other readily identifiable means if no street location exists of the real property proposed to be removed from the district, and a map illustrating the boundaries of the existing district and the real property proposed to be removed; and

     (d) A statement that all interested persons will be given an opportunity to be heard at the public hearing.

     2. With the consent of the board, real property may be added to the district by ordinance upon receipt of a proper petition and after a public hearing is held by the governing body of the municipality on the addition of the real property in the manner provided in section 5 of this act. Notice of the public hearing shall be given by publication and mailed to the owners of real property within the boundaries of the district and the area proposed to be added in the manner provided in section 5 of this act. The notice shall include the following information:

     (1) The time, date and place of the public hearing;

     (2) The name of the proposed or established district;

     (3) The boundaries by street location, or other readily identifiable means if no street location exists, of the real property to be added to the district, and a map showing the boundaries of the existing district and the real property proposed to be added to the district;

     (4) A statement that a copy of the petition is available for review during regular business hours at the office of the municipal clerk; and

     (5) A statement that all interested persons shall be given an opportunity to be heard at the public hearing.

For the purposes of this section, a proper petition is one which meets the requirements of section 4 of this act, which requirements shall only apply as to the real property proposed to be added.

     3. A public hearing may be held to amend the petition and notice of such amendments given simultaneously with a public hearing to alter the district boundaries.

     Section 7. 1. If a district is a political subdivision, the election and qualification of members to the district's board of directors shall be in accordance with this section. If a district is a not for profit corporation, the election and qualification of members to its board of directors shall be in accordance with chapter 355, RSMo.

     2. The district shall be governed by a board consisting of at least five but not more than thirty directors. Each director shall, during his or her entire term, be:

     (1) At least eighteen years of age;

     (2) Either be:

     (a) An owner, as defined herein, of real property or of a business operating within the district; or

     (b) A registered voter residing within the district; and

     (3) Any other qualifications set forth in the petition establishing the district.

     3. If the district is a political subdivision, the board shall be elected or appointed, as provided in the petition.

     4. If the board is to be elected, the procedure for election shall be as follows:

     (1) The municipal clerk shall specify a date on which the election shall occur which date shall be a Tuesday and shall not be earlier than the tenth Tuesday, and shall not be later than the fifteenth Tuesday, after the effective date of the ordinance adopted to establish the district.

     (2) The election shall be conducted in the same manner as provided for in section 18 of this act, provided that the published notice of the election shall contain the information required by section 18 of this act for published notices, except that it shall state that the purpose of the election is for the election of directors, in lieu of the information related to taxes.

     (3) Candidates shall pay the sum of five dollars as a filing fee and shall file not later than the second Tuesday after the effective date of the ordinance establishing the district with the municipal clerk of the county in which the district is located a statement under oath that he or she possesses all of the qualifications set out in this section for a director. Thereafter, such candidate shall have his or her name placed on the ballot as a candidate for director.

     (4) The director or directors to be elected shall be elected at large. The person receiving the most votes shall be elected to the position having the longest term; the person receiving the second highest votes shall be elected to the position having the next longest term, and so forth. Of the initial directors, one-half shall serve for a two-year term, one-half shall serve for a four-year term and if an odd number of directors are elected, the director receiving the least number of votes shall serve for a two-year term, until such director's successor is elected.

     (5) Successor directors shall be elected in the same manner as the initial directors. The date of the election of successor directors shall be specified by the municipal clerk which date shall be a Tuesday and shall not be later than the date of the expiration of the stated term of the expiring director. Each successor director shall serve a four-year term until such director's successor is elected. In the event of a vacancy on the board of directors, the remaining directors shall elect an interim director to fill the vacancy for the unexpired term.

     5. If the petition provides that the board is to be appointed by the municipality, such appointments shall be made by the chief elected officer of the municipality with the consent of the governing body of the municipality. Of the initial appointed directors, one-half of the directors shall be appointed to serve for a two-year term and the remaining one-half shall be appointed to serve for a four-year term until such director's successor is appointed; provided, however, if there is an odd number of directors, the last person appointed shall serve a two-year term. Successor directors shall be appointed in the same manner as the initial directors and shall serve for a term of four years.

     6. If the petition states the names of the initial directors, those directors shall serve for the terms specified in the petition and successor directors shall be determined either by the above listed election process or appointment process as provided in the petition.

     7. Any director may be removed for cause by a two-thirds affirmative vote of the directors of the board. Written notice of the proposed removal shall be given to all directors prior to action thereon.

     8. The board is authorized to act on behalf of the district, subject to approval of qualified voters as required herein; however all official acts of the board shall be by written resolution approved by the board.

     Section 8. 1. Each district shall have all the powers necessary to carry out and effectuate the purposes and provisions of sections 2 to 18 of this act including, without limitation, the following powers:

     (1) To adopt, amend and repeal bylaws, not inconsistent with sections 2 to 18 of this act, necessary or convenient to carry out the provisions of sections 2 to 18 of this act;

     (2) To sue and be sued;

     (3) To make and enter into contracts and other instruments, with public and private entities, necessary or convenient to exercise its powers and carry out its duties under sections 2 to 18 of this act;

     (4) To accept grants, guarantees, and donations of property, labor, services or other things of value from any public or private source;

     (5) To employ or contract for such managerial, engineering, legal, technical, clerical, accounting, or other assistance as it deems advisable;

     (6) To acquire by purchase, lease, gift, grant, bequest, devise, or otherwise, any real property within its boundaries, personal property, or any interest in such property;

     (7) To sell, lease, exchange, transfer, assign, mortgage, pledge, hypothecate or otherwise encumber or dispose of any real or personal property or any interest in such property;

     (8) To levy and collect special assessments as provided in sections 2 to 18 of this act;

     (9) If the district is a political subdivision, to levy real property taxes and business license taxes as provided in sections 2 to 18 of this act;

     (10) To fix, charge and collect fees, rents and other charges for use of any of its real or personal property or any interest in such property;

     (11) To borrow money from any public or private source and issue obligations and provide security for the repayment of the same as provided in sections 2 to 18 of this act;

     (12) To loan money as provided in sections 2 to 18 of this act;

     (13) To make expenditures, create reserve funds and use its revenues as necessary to carry out its powers or duties and the provisions and purposes of sections 2 to 18 of this act;

     (14) To enter into one or more agreements with the municipality for the purpose of abating any public nuisance within the boundaries of the district including, but not limited to, the stabilization, repair or maintenance or demolition and removal of buildings or structures, provided that the municipality has declared the existence of a public nuisance;

     (15) Within its boundaries, to provide assistance to or to construct, reconstruct, install, repair, maintain, and equip any of the following public improvements:

     (a) Pedestrian or shopping malls and plazas;

     (b) Parks, lawns, trees and any other landscape;

     (c) Convention centers, arenas, aquariums, aviaries, and meeting facilities;

     (d) Sidewalks, streets, alleys, bridges, ramps, tunnels, overpasses and underpasses, traffic signs and signals, utilities, drainage, water, storm and sewer systems and other site improvements;

     (e) Parking lots, garages or other facilities;

     (f) Lakes, dams and waterways;

     (g) Streetscape, lighting, benches or other seating furniture, trash receptacles, marquees, awnings, canopies, walls, and barriers;

     (h) Telephone and information booths, bus stop and other shelters, rest rooms, and kiosks;

     (i) Paintings, murals, display cases, sculptures, and fountains;

     (j) Music, news and child care facilities; and

     (k) Any other useful, necessary or desired improvement;

     (16) To dedicate to the municipality, with the municipality's consent, streets, sidewalks, parks and other real property and improvements located within its boundaries for public use;

     (17) Within its boundaries and with the municipality's consent, to prohibit or restrict vehicular and pedestrian traffic and vendors on streets, alleys, malls, bridges, ramps, sidewalks and tunnels and to provide the means for access by emergency vehicles to or in such areas;

     (18) Within its boundaries, to operate or to contract for the provision of music, news, child care or parking facilities, and buses, minibuses or other modes of transportation;

     (19) Within its boundaries, to lease space for sidewalk cafe tables and chairs;

     (20) Within its boundaries, to provide or contract for the provision of security personnel, equipment or facilities for the protection of property and persons;

     (21) Within its boundaries, to provide or contract for cleaning, maintenance and other services to public and private property;

     (22) To produce and promote any tourism, recreational or cultural activity or special event in the district by, but not limited to, advertising, decoration of any public place in the district, promotion of such activity and special events, and furnishing music in any public place;

     (23) To support business activity and economic development in the district, including but not limited to the promotion of business activity, development and retention, and the recruitment of developers and businesses;

     (24) To provide or support training programs for employees of businesses within the district;

     (25) To provide refuse collection and disposal services within the district;

     (26) To contract for or conduct economic, planning, marketing or other studies; and

     (27) To carry out any other powers set forth in sections 2 to 18 of this act.

     2. Each district which is located in a blighted area or which includes a blighted area shall have the following additional powers:

     (1) Within its blighted area, to contract with any private property owner to demolish and remove, renovate, reconstruct or rehabilitate any building or structure owned by such private property owner; and

     (2) To expend its revenues or loan its revenues pursuant to a contract entered into pursuant to this subsection, provided that the governing body of the municipality has determined that the action to be taken pursuant to such contract is reasonably anticipated to remediate the blighting conditions and will serve a public purpose.

     3. Each district shall annually reimburse the municipality for the reasonable and actual expenses incurred by the municipality to establish such district and review annual budgets and reports of such district required to be submitted to the municipality; provided that such annual reimbursement shall not exceed one and one-half percent of the revenues collected by the district in such year.

     4. Nothing in sections 2 to 18 of this act shall be construed to delegate to any district any sovereign right of municipalities to promote order, safety, health, morals and general welfare of the public, except those such police powers, if any, expressly delegated pursuant to sections 2 to 18 of this act.

     5. The governing body of the municipality establishing the district shall not decrease the level of publicly funded services in the district existing prior to the creation of the district or transfer the financial burden of providing the services to the district unless the services at the same time are decreased throughout the municipality, nor shall the governing body discriminate in the provision of the publicly funded services between areas included in such district and areas not so included.

     Section 9. 1. The fiscal year for the district shall be the same as the fiscal year of the municipality.

     2. No earlier than one hundred eighty days and no later than ninety days prior to the first day of each fiscal year, the board shall submit to the governing body of the city a proposed annual budget, setting forth expected expenditures, revenues, and rates of assessments and taxes, if any, for such fiscal year. The governing body may review and comment to the board on this proposed budget, but if such comments are given, the governing body of the municipality shall provide such written comments to the board no later than sixty days prior to the first day of the relevant fiscal year; such comments shall not constitute requirements but shall only be recommendations.

     3. The board shall hold an annual meeting and adopt an annual budget no later than the thirty days prior to the first day of each fiscal year.

     4. Within one hundred twenty days after the end of each fiscal year, the district shall submit a report to the municipal clerk and the Missouri department of economic development stating the services provided, revenues collected and expenditures made by the district during such fiscal year, district indebtedness and copies of written resolutions approved by the board during the fiscal year. The municipal clerk shall retain this report as part of the official records of the municipality and shall also cause this report to be spread upon the records of the governing body.

     Section 10. 1. Each ordinance establishing a district shall set forth the term for the existence of such district which term may be defined as a minimum, maximum, or definite number of years.

     2. Upon receipt by the municipal clerk of a proper petition and after notice and a public hearing, any district may be terminated by ordinance prior to the expiration of its term if the district has no outstanding obligations. A copy of such ordinance shall be given to the department of economic development.

     3. A petition for the termination of a district is proper if:

     (1) It names the district to be terminated;

     (2) It has been signed by owners of real property collectively owning more than fifty percent by assessed value of real property within the boundaries of the district;

     (3) It has been signed by more than fifty percent per capita of owners of real property within the boundaries of the district;

     (4) It contains a plan for dissolution and distribution of the assets of the district; and

     (5) The signature block signed by each petitioner is in the form set forth in subdivision (4) of subsection 2 of section 4 of this act.

     4. The public hearing required by this section shall be held and notice of such public hearing shall be given in the manner set forth in section 5 of this act. The notice shall contain the following information:

     (1) The date, time and place of the public hearing;

     (2) A statement that a petition requesting the termination of (insert district name) district has been filed with the municipal clerk;

     (3) A statement that a copy of the petition is available at the office of the municipal clerk during regular business hours; and

     (4) A statement that all interested parties will be given an opportunity to be heard.

     5. Upon expiration or termination of a district, the assets of such district shall be distributed in accordance with the plan for dissolution as approved by ordinance. Every effort should be made by the municipality for the assets of the district to be distributed in such a manner so as to benefit the real property which was formerly a part of the district.

     Section 11. 1. A district may, at any time, issue obligations for the purpose of carrying out any of its powers, duties or purposes. Such obligations shall be payable out of all, part, or any combination of the revenues of the district and may be further secured by all or any part of any property or any interest in any property by mortgage or any other security interest granted. Such obligations shall be authorized by resolution of the district, and if issued by the district, shall bear such date or dates, and shall mature at such time or times, but not more than twenty years from the date of issuance, as the resolution shall specify. Such obligations shall be in such denomination, bear interest at such rate or rates, be in such form, be payable in such place or places, be subject to redemption as such resolution may provide and be sold at either public or private sale at such prices as the district shall determine subject to the provisions of section 108.170, RSMo. The district may also issue such obligations to refund, in whole or in part, obligations previously issued by the district.

     2. No obligation issued by a district that is a political subdivision shall constitute an indebtedness within the meaning of any constitutional, statutory or charter debt limitation or restriction. No such obligation shall be a general obligation of the district, municipality, county, state of Missouri or any political subdivision thereof, and shall not be payable out of any funds or properties other than those specifically pledged as security therefor, unless such obligation is issued as an indebtedness of the district with the approval of the qualified voters as required by the constitution in which instance the obligation shall be a general obligation of the district only.

     3. Obligations issued pursuant to this section by a district which is a political subdivision, the interest thereon, and any proceeds from such obligations shall be exempt from taxation in the state of Missouri.

     4. The municipality, any land clearance for redevelopment authority, port authority, tax increment financing commission, industrial development authority or planned industrial expansion authority of the municipality may, pursuant to a cooperative agreement with a district, issue obligations and loan the proceeds of such obligations to the district for the purpose of carrying out the powers, duties or purposes of the district.

     Section 12. 1. A district may use any one or more of the assessments, taxes, or other funding methods specifically authorized pursuant to sections 2 to 18 of this act to provide funds to accomplish any power, duty or purpose of the district.

     2. A district may establish different classes of real property within the district for purposes of special assessments. The levy rate for special assessments may vary for each class or subclass based on the level of benefit derived from services and/or improvements funded, provided or caused to be provided by the district.

     3. Notwithstanding anything in sections 2 to 18 of this act to the contrary, any district which is not a political subdivision shall have no power to levy any tax but shall have the power to levy special assessments in accordance with section 14 of this act.

     Section 13. 1. Any municipality in which any part of a district is located may, by ordinance, establish a community improvement district municipal fund in the municipality's treasury.

     2. This fund may be used to:

     (1) Pay the costs of planning, administration, and any improvement authorized in sections 2 to 18 of this act;

     (2) Prepare preliminary plans, studies, and engineering reports to determine the feasibility of a public improvement or service; or

     (3) If ordered by the governing body of the municipality, pay the initial cost of the public improvement or service until obligations have been issued and sold.

     3. The fund is not required to be budgeted for expenditure during any year, but the amount of the fund shall be stated in the municipality's annual budget. The amount of the fund shall be based on an annual service plan that describes the public improvements and services for the fiscal year.

     4. A grant-in-aid or contribution made to the municipality for the planning and preparation of plans for public improvement or service authorized pursuant to sections 2 to 18 of this act may be credited to the community improvement district municipal fund.

     5. Other political subdivisions may enter into cooperative agreements with the district to make payments in lieu of taxes.

     Section 14. 1. A district may levy by resolution one or more special assessments against real property within its boundaries, upon receipt of and in accordance with a petition signed by:

     (1) Owners of real property collectively owning more than fifty percent by assessed value of real property within the boundaries of the district; and

     (2) More than fifty percent per capita of the owners of all real property within the boundaries of the district.

     2. The special assessment petition shall be in substantially the following form:

The ............ (insert name of district) Community Improvement District ("district") shall be authorized to levy special assessments against real property benefitted within the District for the purpose of providing revenue for ............... (insert general description of specific service and/or project(s)) in the district, said special assessments to be levied against each tract, lot or parcel of real property listed below within the district which receives special benefit as a result of such service and/or project(s), the cost of which shall be allocated among this property by ............ (insert method of allocation, e.g., per square foot of property, per square foot on each square foot of improvement, or by abutting foot of property abutting streets, roads, highways, parks, or other improvements, or any other reasonable method) in an amount not to exceed .......... dollars per ........ (insert unit of measure). Such authorization to levy the special assessment shall expire on ................ (insert date). The tracts of land located in the district which will receive special benefit from this service and/or project(s) are:

(list of properties by common addresses and legal descriptions).

     3. The method for allocating such special assessments set forth in the petition may be any reasonable method which results in imposing assessments upon real property benefitted in relation to the benefit conferred upon each respective tract, lot or parcel of real property and the cost to provide such benefit.

     4. By resolution of the board, the district may levy a special assessment rate lower than the rate ceiling set forth in the petition authorizing the special assessment and may increase that lowered special assessment rate to a level not exceeding the special assessment rate ceiling set forth in the petition without further approval of the real property owners; provided that a district imposing a special assessment pursuant to this section may not repeal or amend such special assessment or lower the rate of such special assessment if such repeal, amendment or lower rate will impair the district's ability to pay any liabilities that it has incurred, money that it has borrowed or obligations that it has issued.

     5. Each special assessment which is due and owing shall constitute a personal liability against the property owner and a perpetual lien against each tract, lot or parcel of property from which it is derived. Such lien may be foreclosed in the same manner as any other special assessment lien as provided in section 88.861, RSMo.

     6. A separate fund or account shall be created by the district for each special assessment levied and each fund or account shall be identifiable by a suitable title. The proceeds of such assessments shall be credited to such fund or account. Such fund or account shall be used solely to pay the costs incurred in undertaking the specified service and/or project(s).

     7. Upon completion of the specified service or project or both, the balance remaining in the fund or account established for such specified service or project or both shall be returned or credited against the amount of the original assessment of each parcel of property pro rata based on the method of assessment of such special assessment.

     8. Any funds in a fund or account created pursuant to this section which are not needed for current expenditures may be invested by the board in accordance with applicable laws relating to the investment of funds of the city in which the district is located.

     9. The authority of the district to levy special assessments shall be independent of the limitations and authorities of the municipality in which it is located; specifically, the provisions of section 88.812, RSMo, shall not apply to any district.

     Section 15. 1. The district may levy by resolution a tax upon real property located within the boundaries of the district; provided however, no such resolution shall be final nor shall it take effect until the qualified voters approve, by mail-in ballot, the tax which the resolution seeks to impose. If a majority of the votes cast by the qualified voters voting on the proposed tax are in favor of the tax, then the resolution and any amendments thereto shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the tax, then the resolution seeking to levy the tax shall be deemed to be null and void.

     2. The district may levy a real property tax rate lower than the tax rate ceiling approved by the qualified voters pursuant to subsection 1 of this section and may increase that lowered tax rate to a level not exceeding the tax rate ceiling without approval of the qualified voters.

     3. The ballot shall be substantially in the following form:

     Shall the ............. (insert name of district) Community Improvement District ("district") impose a real property tax upon (all real property/or specify classes or subclasses of real property) within the district at a rate of not more than ....... (insert amount) dollars per hundred dollars assessed valuation for a period of ......... (insert number) years from the date on which such tax is first imposed for the purpose of providing revenue for ......... (insert general description of the purpose) in the district?

      YES                     NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".

     4. No district levying a real property tax pursuant to this section may repeal or amend such real property tax or lower the tax rate of such tax if such repeal, amendment or lower rate will impair the district's ability to repay any liabilities which it has incurred, money which it has borrowed or obligations that it has issued to finance any improvements or services rendered within the district.

     Section 16. 1. The district may levy by resolution an additional tax on businesses and individuals doing business in the district; provided, however, no such resolution shall be final or shall it take effect until the qualified voters approve, by mail-in ballot, the tax which the resolution seeks to impose. If a majority of the votes cast by the qualified voters voting on the proposed tax are in favor of the tax, then the resolution and any amendments thereto shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the tax, then the resolution seeking to levy the tax shall be deemed to be null and void.

     2. The district may levy a business license tax rate lower than the tax rate ceiling approved by the qualified voters pursuant to subsection 1 of this section and may increase that lowered tax rate to a level not exceeding the tax rate ceiling without approval of the qualified voters.

     3. The ballot shall be substantially in the following form:

     Shall the ............. (insert name of district) Community Improvement District impose a business license tax upon all individuals and businesses doing business within the community improvement district at a rate of not more than ....... (insert rate) for a period of ...... (insert number) years from the date on which such tax is first imposed for the purpose of providing revenue for ....... (insert general description of the purpose)?

      YES                          NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".

     4. No district which levies a business license tax pursuant to this section may repeal or amend such business license tax or lower the rate of such tax unless such repeal, amendment or lower rate will not impair the district's ability to pay any liabilities which it has incurred, money which it has borrowed or obligations which it has issued to finance any improvements or services rendered for the district.

     Section 17. 1. The county collector of each county in which the district is located, or the collector for the city in which the district is located if the district is located in a city not within a county, shall collect the real property taxes and special assessments made upon all real property within that county and district, in the same manner as other real property taxes are collected. If the special assessment is based on something other than the assessed value of real property, the district shall provide the information on which such special assessment is based for all applicable real property. In addition, the treasurer of the municipality in which the district is located shall collect business license taxes imposed by the district in the same manner as other business license taxes, if any, are collected.

     2. Every county or municipal collector and treasurer having collected or received district assessments or taxes shall, on or before the fifteenth day of each month and after deducting the cost of such collection but not to exceed one percent of the total amount collected, remit to the treasurer of that district the amount collected or received by him or her prior to the first day of such month. Upon receipt of such money, the district treasurer shall execute a receipt therefor, which he or she shall forward or deliver to the collector or treasurer which collected such money. The district treasurer shall deposit such sums into the district treasury, credited to the appropriate fund or account. The county or municipal collector or treasurer, and district treasurer shall make final settlement of the district account and costs owing, not less than once each year, if necessary.

     Section 18. 1. Notwithstanding the provisions of chapter 115, RSMo, an election for real estate tax or business license tax pursuant to sections 2 to 18 of this act shall be conducted in accordance with the provisions of this section.

     2. After the board has passed a resolution for the levy of real property tax or a business license tax and a vote of the qualified voters is required, the board shall provide written notice of such resolution to the election authority. The board shall be entitled to rescind such resolution provided that written notice of such rescission is delivered to the election authority prior to the time the election authority mails the ballots to the qualified voters.

     3. Upon receipt of written notice of a district's resolution for the levy of a real property tax or for imposition of a business license tax the election authority shall:

     (1) Specify a date upon which the election shall occur, which date shall be a Tuesday, and shall be not earlier than the tenth Tuesday, and not later than the fifteenth Tuesday, after the date of the board's passage of the resolution and shall not be on the same day as an election conducted pursuant to the provisions of chapter 115, RSMo;

     (2) Publish notice of the election in a newspaper of general circulation within the city two times. The first publication date shall be more than sixty days prior to the date of the election and the second publication date shall be not more than thirty days and not less than ten days prior to the date of the election. The published notice shall include, but not be limited to, the following information:

     (a) The name and general boundaries of the district;

     (b) The type of tax proposed, its rate, purpose and duration;

     (c) The date the ballots for the election shall be mailed to qualified voters;

     (d) The date of the election;

     (e) Qualified voters will consist of (a) such persons who reside within the district and who are registered voters pursuant to the records of the election authority as of the thirtieth day prior to the date of the election; or (b) if no such registered voters reside in the district, the owners of real property located within the district pursuant to the county tax rolls for real property as of the thirtieth day prior to the date of the election;

     (f) A statement that persons residing in the district shall register to vote within the election authority on or before the thirtieth day prior to the date of the election in order to be a qualified voter for purposes of the election;

     (g) A statement that the ballot shall be returned to the election authority's office in person, or by depositing the ballot in the United States mail addressed to the election authority's office and post-marked, no later than the date of the election; and

     (h) A statement that any qualified voter that did not receive a ballot in the mail or lost the ballot received in the mail may pick up a mail-in ballot at the election authority's office, specifying the dates and time such ballot will be available and the location of the election authority's office;

     (3) The election authority shall mail to each qualified voter not more than fifteen days and not less than ten days prior to the date of the election together with a notice containing substantially the same information as the published notice and a return addressed envelope directed to the election authority's office with a sworn affidavit on the reverse side of such envelope for the qualified voter's signature. For purposes of mailing ballots to real property owners only one ballot shall be mailed per capita at the address shown on the county tax rolls. Such affidavit shall be in substantially the following form:

FOR REGISTERED VOTERS:

     I hereby declare under penalties of perjury that I reside in the (insert name) Community Improvement District and I am a registered voter and qualified to vote in this election.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualified Voter's Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Printed Name of Qualified Voter

FOR REAL PROPERTY OWNERS:

     I hereby declare under penalty of perjury that I am the owner of real property in the (insert name) Community Improvement District and qualified to vote in this election, or authorized to affix my signature on behalf of the owner (named below) of real property in the (insert name) Community Improvement District which is qualified to vote in this election.

. . . . . . . . . . . . . . . . . . . . . . .

Signature

. . . . . . . . . . . . . . . . . . . . . . .

Print Name of Real Property Owner

If Signer is Different from Owner:

Name of Signer: . . . . . . . . . . . . . . . . . . . . . . .

State Basis of Legal Authority to Sign: . . . . . . . . . . . . . . . . . . . . .

All persons or entities having a fee ownership in the property shall sign the ballot. Additional signature pages may be affixed to this ballot to accommodate all required signatures.

     4. Each qualified voter shall have one vote. Each voted ballot shall be signed with the authorized signature.

     5. Mail-in ballots shall be returned to the election authority's office in person, or by depositing the ballot in the United States mail addressed to the election authority's office and post-marked, no later than the date of the election. The election authority shall transmit all voted ballots to a team of judges of not less than four, with an equal number from each of the two major political parties. The judges shall be selected by the municipal clerk from lists compiled by the election authority. Upon receipt of the voted ballots, the judges shall verify the authenticity of the ballots, canvass the votes, and certify the results. Certification by the election judges shall be final and shall be immediately transmitted to the election authority. Any qualified voter who voted in such election may contest the result in the same manner as provided in chapter 115, RSMo.

     6. The results of the election shall be entered upon the records of the election authority and a certified copy of the election results shall be filed with the county clerk of each county in which a portion of the proposed district lies, who shall cause the same to be entered upon the records of the county clerk.

     7. The district shall reimburse the election authority for the costs it incurs to conduct an election pursuant to this section.

     Section B. Because immediate action is necessary to provide additional local sales tax authority to counties prior to the next available local election date, this act is deemed necessary for the immediate preservation of the public health, welfare, peace and safety, and is hereby declared to be an emergency act within the meaning of the constitution, and this act shall be in full force and effect upon its passage and approval.