HCB 23 - Summary

• Repeals and reenacts 33 sections of Missouri law governing political subdivisions, counties, cities, taxation, and special districts

• Expands county commission authority to fill county office vacancies within 14 days; removes governor appointment requirement and adds judge involvement in tie-breaking

• Modifies sales tax authorization for specific cities and fire protection districts; adds 10-year voter reauthorization requirements for continuation of certain sales taxes

• Clarifies jurisdiction between fire protection districts and city fire departments; establishes court procedures for resolving jurisdictional disputes over property taxation

• Includes emergency provisions for sections 321.315 and 527.130 to address double taxation issues for fire protection services