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58 opinions issued in 1986.
Opinion No. 133-86 — BALLOTS.; CONSTITUTIONAL LAW.; FIRE PROTECTION DISTRICTS.; HANCOCK AMENDMENT.; TAXATION-TAX RATE.
Dec 11, 1986
1. The initial levy of 30 cents per $100 of assessed valuation for a fire protection district must be submitted to the voters as required by Article X, Section 22, of the Missouri Constitution, the Hancock Amendment. 2. The levy question may be submitted to the voters on the same ballot as the incorporation of the fire protection district and the election of the first board of directors. 3. The ballot proposition for the levy may be set forth in general terms such as: Shall the board of directors of the ____________ fire protection district be authorized to levy a tax rate of not more than 30 cents per $100 assessed valuation to provide funds for the support of the district?
Opinion No. 129-86 — COUNTIES.; COUNTY CLASSIFICATION.
Dec 3, 1986
Saline County will remain a second class county on January 1, 1987.
Opinion No. 125-86 — ECONOMIC DEVELOPMENT, DEPARTMENT OF.; PROFESSIONAL REGISTRATION, DIVISION OF; ACCOUNTANTS.
Dec 3, 1986
The Missouri State Board of Accountancy is authorized to commence a positive enforcement program, including the requirement that a licensee submit with the annual registration application samples of financial reports prepared by the licensee.