SB 326 Modifies provisions relating to political subdivision audits, county office vacancies, county budgets, special purpose districts, annexations, and sewer districts
Sponsor: Sater
LR Number: 1643H.03C Fiscal Notes
Committee: Jobs, Economic Development and Local Government
Last Action: 5/15/2015 - In Conference--SCS for SB 326-Sater, with HCS, as amended Journal Page:
Title: HCS SCS SB 326 Calendar Position:
Effective Date: Varies
House Handler: Fraker

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Current Bill Summary


HCS/SCS/SB 326 - This act contains provisions relating to political subdivision audits, appointments to vacant county offices, county budgets, special purpose district dissolutions, annexations, and sewer district detachments.

POLITICAL SUBDIVISION AUDITS - 29.230

This act requires persons submitting petitions for an audit of a political subdivision to be a resident or real property owner within the political subdivision and return the signed petition within one year of requesting the petition from the State Auditor. Persons may rescind their signature on such a petition by delivering a sworn statement to that effect to the State Auditor within 10 days of the receipt of the signed petition by the State Auditor.

This provision is identical to the truly agreed to and finally passed SS/SCS/SB 87 (2015) and HCS/SCS/SB 315 and is similar to HCS/HB 994 (2015) and SB 924 (2014).

COUNTY OFFICE VACANCIES - 49.060, 51.090, 52.145, 53.010, 54.033, 55.050, 58.040, 59.022, 105.030, 473.730, 483.020

Currently, when there is a vacancy in the office of county commissioner, the Governor is required to fill such vacancy with a person who resides in the district at the time of vacancy. This act changes that process so that when there is less than one year remaining in the term, the vacancy shall be filled by appointment by the Governor but if there is one year or more remaining in the term, the Governor shall appoint an eligible person with the advice and consent of the Senate.

Current law requires the Governor to fill a vacancy in the office of County Clerk, County Collector, County Assessor, County Treasurer in certain counties, County Auditor in certain counties, Coroner, Public Administrator, or certain County Recorders by appointing an eligible person to serve the remainder of the term. This act provides that such appointments by the Governor shall be made by and with the advice and consent of the Senate within 60 days of such vacancy occurring.

These procedures do not apply to charter counties.

These provisions have an emergency clause.

These provisions are similar to SCS/SB 289 (2015) and are identical to HCS/HB 1179 (2015) and HCS/SCS/SB 315 (2015).

COUNTY BUDGET DECREASES - 50.622

Under current law, a provision allowing counties to decrease their annual budgets expires on July 1, 2016. This act extends the expiration date to July 1, 2026.

This provision is identical to a provision of HCS/HB 401 (2015) and is similar to a provision of HB 1117 (2015).

DISSOLUTION OF SPECIAL PURPOSE DISTRICTS - 67.950

Current law provides that a special purpose district may be dissolved upon a majority vote of the district. The election may be called upon the filing of a petition signed by at least 8 percent of the voters of the district or upon the motion of a majority of the members of the governing body.

This act requires the petition to be filed with the clerk of the circuit court of the county in which the district is located or, if the district is in more than one county, the circuit court clerk of the county having the largest acreage within the district. It also requires additional information to be included with the petition, including a description of the boundaries, an allegation that the operation of the district is not in the best interests of the inhabitants of the district, and a detailed plan for the payment of the district's debt. The petitioners must also pay $50.

Under this act, if the governing board of the district determines the dissolution is not in the public interest, the district must oppose the petition.

This act provides a hearing process for the petition of dissolution and contains notice requirements.

The district and voters and landowners of the district may file exceptions to the dissolution no less than five days before the hearing date. The court consider the exceptions and evidence in support of the petition. Unless the petitioners prove that all debts of the district can be paid in full upon dissolution, the petition must be dismissed.

If the court finds it not in the public interest to dissolve the district, the court must dismiss the petition. If the court finds it is in the public interest, the court must enter a decree providing for the submission of the question of dissolution to the voters.

If the voters approve the question by a majority, then the court must order the district dissolved. The court must provide for the disposition of the district's property.

This provision is similar to the truly agreed to and finally passed SB 497 (2015) and is identical to provisions of HCS/SCS/SB 245 (2015), and HCS/HB 1154 (2015).

ANNEXATIONS AND FIRE PROTECTION - 72.418 & 321.322

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

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

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

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

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

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

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

This provision is similar to a provision of HB 530 (2015).

SEWER DISTRICT DETACHMENT - 204.475 to 249.1120

Under this act, territory in a common sewer district, reorganized common sewer district, sewer district, or consolidated sewer district that is not being served by the district may detach if there are no outstanding general or special obligation bonds and no debt greater than $25,000 pertaining to infrastructure, fixed assets, or obligations for the purchase of water, unless the holders of the bonds or creditors of the debt have provided written consent. This act provides the procedures for detachment, including a petition process and hearing and notice requirements.

These provisions are identical to provisions of HCS/SCS/SB 245 (2015), HCS/HB 1154, and HB 1057 (2015).

MEGHAN LUECKE

HA 1 - AMENDS THE ANNEXATION PROVISIONS REGARDING FIRE PROTECTION DISTRICTS AND TAX LEVIES.

HA 2 - AUTHORIZES THE CITY OF LIBERTY AND NORTH KANSAS CITY TO IMPOSE, UPON VOTER APPROVAL, A SALES TAX OF UP TO .5% FOR THE PURPOSE OF IMPROVING THE PUBLIC SAFETY OF THE CITY.

HA 3 - ADDS SHELTERED WORKSHOP BOARDS TO THE DEFINITION OF "POLITICAL SUBDIVISION" FOR PURPOSES OF LAWS ALLOWING POLITICAL SUBDIVISIONS TO COOPERATE WITH PUBLIC AND PRIVATE ENTITIES.

HA 4 - SPECIFIES THAT CITY LICENSE TAXES IMPOSED ON HOTELS OR MOTELS MAY NOT EXCEED THE HIGHER OF 1/8 OF 1% OF GROSS REVENUE OR THE TAX IMPOSED AS OF MAY 1, 2015.

HA 5 - ALLOWS ST. FRANCOIS COUNTY AND TANEY COUNTY TO ENACT NUISANCE ABATEMENT ORDINANCES.

HA 6 - REQUIRES COUNTY ASSESSORS TO USE THE INCOME BASED APPROACH WHEN ASSESSING PARCELS OF REAL PROPERTY WITH CERTAIN RESTRICTIONS IMPOSED ON THE PROPERTY IN CONNECTION WITH STATE OR FEDERAL SUBSIDIES USED ON THE PROPERTY.

HA 7 - ALLOWS A SURCHARGE OF UP TO $10 IN ALL CIVIL AND CRIMINAL PROCEEDINGS, EXCLUDING VIOLATIONS OF TRAFFIC LAWS OR ORDINANCES, FILED IN CAPE GIRARDEAU COUNTY TO BE USED FOR THE COSTS ASSOCIATED WITH THE LAND ASSEMBLAGE, CONSTRUCTION, MAINTENANCE AND OPERATION OF ANY COUNTY OR MUNICIPAL JUDICIAL FACILITY.

HA 8 - ALLOWS MUNICIPALITIES IN FIRST OR SECOND CLASS COUNTIES WITH INTERGOVERNMENTAL AGREEMENTS TO CONSOLIDATE IF THEY ARE LESS THAN ONE MILE APART AND ARE CONNECTED BY AT LEAST TWO PUBLIC MAINTAINED RIGHT OF WAYS.

HA 9 - ALLOWS THE VOTERS IN BOONE COUNTY TO REAUTHORIZE ANY TAX THAT TERMINATES BY LAW WITHIN A SPECIFIED PERIOD OF TIME.