MO HB74

Repeals and reenacts 20 sections of Missouri law relating to political subdivisions, emergency management, taxation, and property tax collection procedures.

Allows counties and cities to adopt burn ban orders during disasters with specified penalties; protects the right of individuals and organizations to sell fireworks regardless of burn bans.

Authorizes cities, towns, villages, sewer districts, and water supply districts to impose lateral sewer service line fees up to $4 per month ($48 annually) upon voter approval for repair and replacement costs.

Reduces the minimum age requirement for aldermen from 21 years to 18 years old.

Creates new authority for specific counties and cities to impose transient occupancy taxes (hotel/motel taxes) ranging from 5-6% per night, subject to voter approval, with proceeds designated for tourism and economic development.

Modifies procedures for neighborhood improvement districts, including requirements to record documents with county recorders before levying assessments and establishing liens.

Changes settlement date for county tax collector accounts from the first Monday in March to the second Monday in March.

Updates language regarding tax deed execution, certificate of purchase recording fees, and collector's title "collector-treasurer" terminology.