MO HB1076

Requires petitions for community improvement districts to be signed by property owners representing more than 50% of assessed value and more than 50% per capita of all property owners within proposed district boundaries.

Mandates petitions include a five-year plan describing district purposes, services, improvements, cost estimates, governance structure, maximum tax rates, assessment methods, and borrowing limitations.

Allows home rule cities with more than 400,000 inhabitants spanning multiple counties to file petitions for districts in specified counties, with funding limited to real property taxes only.

Establishes that business license tax collection in community improvement districts shall be conducted by the city or county official responsible for business license tax collection, with authority to revoke business licenses for unpaid taxes after 60 days delinquency and 10 days' notice.

Requires municipal clerks to review petitions within 90 days and specifies that amended petitions can be filed before public hearings or afterward with proper notice to property owners.