MO SB827

Amends Chapter 67, RSMo by adding Section 67.1080 to establish procedures for extending county taxes that have a state-law termination date.

County governing bodies may extend a properly levied tax by majority vote, but the extension ordinance or order is only effective if approved by voters at a county or state general, primary, or special election.

Ballot language must specify the county name, type of tax, purpose of tax, tax rate as a percentage, and optionally the duration of the extension.

Extension becomes effective if a majority of qualified voters voting on the proposal cast votes in favor; if voters reject the proposal, the county may submit another extension proposal for voter approval.

If voters reject an extension proposal, the governing body has no power to extend the tax unless and until it resubmits a proposal under these provisions that is subsequently approved by a majority of qualified voters.