Title VI, COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

67.1874. Notice of district organization — election of board members, terms. — 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 m…

67.1876. Powers of the board, meetings, corporate seal, quorum. — 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 afte…

67.1878. Use of funds, sources of funding. — A district may receive and use funds for the purposes of planning, designing, constructing, reconstructing, maintaining and operating one or more projects relating to law enforcement. Such funds may be derived from any funding method w…

67.1880. Property tax imposed, when — ballot language — collection of tax. — 1. If approved by at least four-sevenths of the qualified voters voting on the question in the district, the district may impose a property tax in an amount not to exceed the annual rate of thirty cents …

67.1882. Contracting, borrowing and agreement authority of the district. — 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 prope…

67.1884. Limitation on district's contracting authority. — 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, mai…

67.1886. Additional powers of the district. — In addition to all other powers granted by sections 67.1860 to 67.1898 the district shall have the following general powers: (1) To contract with the local sheriff's department for the provision of services; (2) To sue and be sued in …

67.1888. Insurance obtained by the district, types, conditions. — 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 …

67.1890. Change in district boundaries, procedure. — 1. The boundaries of any district organized pursuant to sections 67.1860 to 67.1898 may be changed in the manner prescribed in this section; but any change of boundaries of the district shall not impair or affect its organizati…

67.1892. Vote required for change in boundaries, when. — 1. If the petition to add or remove any territory or tract of land to the district contained fewer than all of the signatures required pursuant to subdivision (2) of subsection 2 of section 67.1890, the decree of extension …

67.1894. Termination of taxing authority by petition, procedure. — 1. The authority of the district to levy any property tax levied pursuant to section 67.1880 may be terminated by a petition of the voters in the district in the manner prescribed in this section. 2. The petition …

67.1896. Vote required for termination of taxing authority, when — ballot language. — 1. If the petition filed pursuant to section 67.1894 contained fewer than all of the signatures required pursuant to subdivision (2) of subsection 2 of section 67.1894, the termination of taxati…

67.1898. Dissolution of a district, procedure. — 1. Whenever a petition signed by not less than ten percent of the registered voters in any district organized pursuant to sections 67.1860 to 67.1898 is filed with the circuit court having jurisdiction over the district, setting fo…

67.1922. Water quality, infrastructure and tourism, sales taxes authorized for certain counties — ballot language. — 1. The governing body of any county containing any part of a Corps of Engineers lake with a shoreline of at least seven hundred miles and not exceeding a shoreline…

67.1925. Special trust fund created. — 1. All revenue received by a county from the tax authorized pursuant to the provisions of section 67.1922 shall be deposited in a special trust fund, and be used solely for the purposes specified in the proposal submitted pursuant to subsect…

67.1928. Authorized appropriations from special trust fund. — For purposes of sections 67.1922 to 67.1940, appropriations from the economic development sales tax trust fund may be used for the following: (1) Comprehensive programs encouraging the prevention, control and abatement…

67.1931. Indebtedness authorized to accomplish purposes of certain taxes. — 1. The governing body of the county may borrow money and issue notes, certificates or other evidences of indebtedness to accomplish the purposes pursuant to sections 67.1922 to 67.1940. 2. Nothing in sect…

67.1934. Repeal of tax, submitted to voters, ballot language. — The governing body of the county, when presented with a petition, signed by at least twenty percent of the registered voters in the county that voted in the last gubernatorial election, calling for an election to rep…

67.1937. Safekeeping of county permanent records — accounting records and annual audit. — The governing body of the county shall provide for the proper and safekeeping of its permanent records. It shall keep a true and accurate account of its receipts and an annual audit shall be…

67.1940. Donation of property to county. — 1. Any person desiring to donate property for the benefit of the county may vest title to the property so donated in the county, and the county shall hold and control the property so received and accepted according to the terms of the de…

67.1950. Definitions. — As used in sections 67.1950 to 67.1977, the following terms shall mean: (1) "Board of directors" or "board", tourism community enhancement district board of directors established pursuant to section 67.1956; (2) "Convention and visitors bureau", a not-for-…

67.1953. Tourism community enhancement district authorized for certain counties — boundaries — procedure. — 1. The governing body of any county containing any part of a Corps of Engineers lake with a shoreline of at least seven hundred miles and not exceeding a shoreline of nine …

67.1956. Board of directors, members, terms, duties. — 1. In each tourism community enhancement district established pursuant to section 67.1953, there shall be a board of directors to consist of seven members. Three members shall be selected by the governing body of the city, to…

67.1958. Modification of requirements by vote of the district. — A tourism community enhancement district may modify the requirements of sections 67.1956 and 67.1968 by an affirmative vote of the qualified voters of such district provided any such modifications are placed upon an…

67.1959. Sales tax imposed, when — submitted to voters, ballot language. — 1. The board, by a majority vote, may submit to the residents of such district a tax of not more than one percent on all retail sales, except sales of food as defined in section 144.014, sales of new or us…

67.1962. Special trust fund created. — 1. All revenue received by a district from the tax authorized pursuant to the provisions of section 67.1959 shall be deposited in a special trust fund, and be used solely for the purposes specified in the proposal submitted pursuant to subse…

67.1965. County collector to collect tax at discretion of the board — rules. — Notwithstanding the provisions of section 67.1962, if the board chooses, on and after the effective date of any tax authorized pursuant to section 67.1959, the board may enter into an agreement with ei…

67.1968. Expenditure of sales tax revenue, conditions. — Expenditures may be made from the tourism community enhancement district sales tax trust fund or moneys collected pursuant to section 67.1965 for any purposes authorized pursuant to subsection 1 of section 67.1959, provided…

67.1971. Reduction of liability for entities remitting the sales tax. — All entities remitting the sales tax authorized pursuant to section 67.1959 shall have their liability reduced by an amount equal to twenty-five percent of any taxes collected and remitted pursuant to section…

67.1974. Expansion of district boundaries, procedure. — The boundaries of the district may be expanded by the addition of either an adjacent unincorporated or incorporated area. Upon presentation of a petition to the board signed by two percent of registered voters residing in ei…

67.1977. Dissolution and repeal of the tax, procedure. — 1. The board, when presented with a petition signed by at least one-third of the registered voters in the district that voted in the last gubernatorial election, calling for an election to dissolve and repeal the tax shall …

67.1978. Annual audit required. — The board of directors shall have an annual audit performed by a certified professional accountant or accounting firm. The board of directors shall provide a copy of the annual audit to the governing bodies within the district. ­­-------- (L. 200…

67.1979. Removal of board members. — Members of the board of directors may be removed by a majority vote of the appointing governing body. ­­-------- (L. 2001 S.B. 323 & 230, A.L. 2005 H.B. 186 merged with H.B. 515)

67.200. Political subdivisions or corporations having over $100,000,000 assessed valuation may pension officers and employees — exceptions. — 1. Any political corporation or subdivision of this state, now having or which may hereafter have an assessed valuation of one hundred mil…

67.2000. Creation of an exhibition center and recreational facility district, petition, hearing, ballot form — board of trustees, powers — trust fund created — sales tax authorization, procedure — dissolution of district (Buchanan, Caldwell, Camden, Clinton, Cole, Daviess, DeKalb…

67.2010. Certain counties may have associate circuit judges decide county ordinance violations. — 1. Any county of the first classification with more than eighty-two thousand but less than eighty-two thousand one hundred inhabitants and any county of the first classification with…

67.2030. Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County). — 1. The governing authority of any city of the fourth classification with more than one thousand six hun…

67.2040. Sales tax authorized — ballot language — revenue, use of moneys — repeal of tax, ballot language. — 1. The governing body of any county of the third classification without a township form of government and with more than forty-one thousand one hundred but fewer than fort…

67.210. Political subdivisions may provide health insurance benefits when, to whom. — Any political subdivision which provides or pays for health insurance benefits for its officers and employees may also provide or pay for all or part of such benefits, as may be determined by th…

67.212. Failure of board members to attend meetings, commission's power to replace. — The county commission of any county may replace any member on any board over which the commission has the authority to appoint members for failing without good cause to attend meetings of the bo…

67.250. Cities and counties may grant funds to fire protection and library districts, when. — Any city or county of this state may grant funds of the city or county, regardless of source, for the support of any public library or fire protection district if the library or fire pro…

67.2500. Establishment of a district, where — definitions. — 1. A theater, cultural arts, and entertainment district may be established in the manner provided in section 67.2505 by the governing body of any county, city, town, or village that has adopted transect-based zoning und…

67.2505. Purpose of district — name — size — subdistricts permitted — procedure for establishment of a district. — 1. A district may be created to fund, promote, and provide educational, civic, musical, theatrical, cultural, concerts, lecture series, and related or similar entert…

67.2510. Alternative procedure for establishment of a district. — As a complete alternative to the procedure establishing a district set forth in section 67.2505, a theater, cultural arts, and entertainment district may be established in the manner provided in section 67.2515 by …

67.2515. Petition, contents, notice — hearing — district declared organized, when. — 1. Whenever the creation of a theater, cultural arts, and entertainment district is desired, one or more registered voters from each subdistrict of the proposed district, or if there are no regis…

67.2520. Election conducted, when — sales tax vote, amount — ballot form. — 1. If a governing body or circuit court judge has certified the question regarding the district creation and sales tax funding for voter approval, the municipal clerk in which the district is located, or …