Missouri Revised Statutes
Chapter 321 - Fire Protection Districts
Section 321.690 - Audits to be performed, when — rules established by state auditor (Christian County fire protection districts exempt from audits).

Effective - 28 Aug 1998, 2 histories
321.690. Audits to be performed, when — rules established by state auditor (Christian County fire protection districts exempt from audits). — 1. In counties of the first classification having a charter form of government and having more than nine hundred thousand inhabitants and in counties of the first classification which contain a city with a population of one hundred thousand or more inhabitants which adjoins no other county of the first classification, the governing body of each fire protection district shall cause an audit to be performed consistent with rules and regulations promulgated by the state auditor.
2. (1) All such districts shall cause an audit to be performed biennially. Each such audit shall cover the period of the two previous fiscal years.
(2) Any fire protection district with less than fifty thousand dollars in annual revenues may, with the approval of the state auditor, be exempted from the audit requirement of this section if it files appropriate reports on its affairs with the state auditor within five months after the close of each fiscal year and if these reports comply with the provisions of section 105.145. These reports shall be reviewed, approved and signed by a majority of the members of the governing body of the fire protection district seeking exemption.
3. Copies of each audit report must be completed and submitted to the fire protection district and the state auditor within six months after the close of the audit period. One copy of the audit report and accompanying comments shall be maintained by the governing body of the fire protection district for public inspection at reasonable times in the principal office of the district. The state auditor shall also maintain a copy of the audit report and comment. If any audit report fails to comply with the rules promulgated by the state auditor, that official shall notify the fire protection district and specify the defects. If the defects specified are not corrected within ninety days from the date of the state auditor's notice to the district, or if a copy of the required audit report and accompanying comments have not been received by the state auditor within six months after the end of the audit period, the state auditor shall make, or cause to be made, the required audit at the expense of the fire protection district.
4. The provisions of this section shall not apply to any fire protection district based and substantially located in a county of the third classification with a population of at least thirty-one thousand five hundred but not greater than thirty-three thousand.
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(L. 1977 H.B. 216, A.L. 1981 S.B. 200, A.L. 1986 H.B. 877, A.L. 1991 S.B. 34, A.L. 1993 H.B. 177 merged with S.B. 346, A.L. 1998 H.B. 1847)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XXI - Public Safety and Morals

Chapter 321 - Fire Protection Districts

Section 321.010 - Definitions — election procedure.

Section 321.015 - District director not to hold other lucrative employment — exemptions certain counties and employment — lucrative office or employment, defined.

Section 321.017 - Employee of fire protection district or ambulance district not to be member of board, exception — former board members ineligible for employment by the board for twelve months.

Section 321.020 - Circuit court may establish districts.

Section 321.030 - Petition required for organization of fire district — who to sign.

Section 321.040 - Contents of petition.

Section 321.050 - Amendment of petition — similar petitions or duplicates.

Section 321.060 - Filing fee.

Section 321.070 - Publication of notice of hearing — fixing time and place.

Section 321.080 - Jurisdiction of proceedings — judge owning property not disqualified.

Section 321.090 - Protesting petition may be filed — who to sign — contents.

Section 321.100 - Hearing — adjudication — corporate powers.

Section 321.110 - Dismissal of proceedings — costs — review.

Section 321.120 - Election before decree becomes conclusive — decree to determine number of directors — ballot form — successor directors, terms — may increase number of directors, exception — ballot, form — terms.

Section 321.130 - Directors, qualifications — candidate filing fee, oath.

Section 321.140 - Final order establishing district deemed conclusive — quo warranto — collateral attack.

Section 321.150 - Filing of copies of findings and decrees incorporating district.

Section 321.160 - Board members to file oaths of office — surety bonds.

Section 321.162 - Educational training required for board of directors.

Section 321.170 - Board to select officers — seal — records.

Section 321.180 - Treasurer's duties — file bond — make annual financial statement.

Section 321.190 - Attendance fees authorized — reimbursement for expenses — secretary and treasurer, additional compensation, how set, limitation.

Section 321.200 - Board meetings, quorum, vacancy — employment, suspension, discharge of employees — deployment of Missouri Task Force One or Urban Search and Rescue Task Force, emergency board meeting.

Section 321.210 - Election and terms of directors — filing fee.

Section 321.220 - Powers of board — employee benefits plan.

Section 321.221 - Municipality purchasing fire protection, annual payments, how computed.

Section 321.222 - Residential construction — definitions — regulatory system of city or county supersedes fire protection district regulations (Jefferson County).

Section 321.223 - Fire protection districts may contract to provide fire protection to municipalities not in the district, certain counties (including St. Louis County) — may also provide ambulance service, when.

Section 321.225 - Emergency ambulance and medical services, may provide — election — tax levy — defeat of levy, old levy to remain in effect — emergency, defined.

Section 321.226 - Emergency ambulance service outside district — fee for services for all districts — emergency defined.

Section 321.228 - Residential construction regulatory system, preemption of law by local governmental body over fire protection district, when, exceptions.

Section 321.230 - Power to levy and collect ad valorem taxes.

Section 321.240 - Tax levy, election, when — form of ballot.

Section 321.241 - Additional tax levy, when — form of ballot.

Section 321.242 - Additional sales tax, certain cities — ballot, form — fire protection sales tax trust fund, deposit of funds — abolition of tax, procedure — dissolution of district, effect.

Section 321.243 - Tax authorized for dispatching center and equipment and services in a certain county — requirements — funds, payment from — board of directors, members, qualifications — St. Charles County, special board, powers — Jefferson County,...

Section 321.244 - Reduced tax levy may be increased to maximum limits, by elections, ballot form.

Section 321.245 - Personnel and equipment required for dispatching center.

Section 321.246 - Fire protection districts, sales tax authorized for districts within certain counties and cities — ballot contents — trust fund — collection by director of revenue — refunds.

Section 321.250 - Board to certify rate of levy to county commission.

Section 321.260 - Matters considered when certifying annual levies — additional levies.

Section 321.270 - Duty to levy and collect taxes — delinquent taxes constitute a lien.

Section 321.280 - Property may be sold for nonpayment of taxes.

Section 321.290 - Reserve fund, taxes for.

Section 321.300 - Boundaries of districts may be changed, procedure, certain counties — additional training not required, when.

Section 321.301 - Extension of boundaries if petition does not include all required signatures, effect — election, ballot form.

Section 321.302 - Recording of boundary extension, duties — fees.

Section 321.310 - Exclusion of property from district on petition of property owners.

Section 321.320 - Property in city of 40,000 inhabitants not wholly within district, to be excluded — requirements for certain annexed areas (Boone, Jackson, Jefferson, St. Charles, St. Louis counties) — exceptions (Crystal City, Festus, Herculaneum)...

Section 321.320 - Property in city of 40,000 inhabitants not wholly within district, to be excluded.

Section 321.322 - Cities with population of 2,500 to 65,000 with fire department, annexing property in a fire protection district — rights and duties, procedure — exception.

Section 321.322 - Cities with population of 2,500 to 65,000 with fire department, annexing property in a fire protection district — rights and duties, procedure — exception.

Section 321.330 - Property not to be subject to taxes, when.

Section 321.340 - Bonds of district.

Section 321.350 - Election to vote on issuing bonds or creating indebtedness.

Section 321.360 - Form of ballot.

Section 321.370 - Results of election to be announced.

Section 321.380 - Percentage necessary to create indebtedness — subsequent submission.

Section 321.390 - Petition for dissolution of district — submission of question.

Section 321.400 - Circuit court may call for an election to determine dissolution of district.

Section 321.410 - Effect of dissolution — appointment of trustee.

Section 321.430 - Prior obligations remain valid.

Section 321.440 - When notice not given as required, procedure of court.

Section 321.450 - Cases arising under this chapter to be advanced on docket — courts always open.

Section 321.460 - Consolidation of districts, procedure — may also provide ambulance service — election, ballot form.

Section 321.465 - Consolidated district, status — transfer of assets and liabilities.

Section 321.470 - Recording of order of consolidation — fee (constitutional charter counties).

Section 321.490 - Initiative and referendum authorized.

Section 321.495 - Form of petition.

Section 321.500 - Signatures required for referendum or initiative petition — submission of question — vote required.

Section 321.506 - Fire district may contract with private provider — ballot.

Section 321.552 - Sales tax authorized in certain counties (all except Greene, Platte, Clay, St. Louis, and St. Charles counties) for ambulance and fire protection — ballot language — special trust fund established — refunds authorized.

Section 321.554 - Adjustment in total operating levy of district based on sales tax revenue, exceptions — general reassessment, effect of.

Section 321.556 - Repeal of sales tax, procedure, exceptions — ballot language.

Section 321.600 - Powers of board in providing fire protection — employee benefits plan (first class counties).

Section 321.603 - Attendance fees permitted, fire district board members (first classification charter counties).

Section 321.610 - Rate of levy — limit — additional levies by vote of people — elections held when — form of ballot (counties, first class).

Section 321.620 - Ambulance and emergency medical services may be provided — emergency, defined — election held when, procedure to call — additional tax levy, amount — if tax levy fails, old levy to remain in effect.

Section 321.621 - Epinephrine auto-injector devices, statewide standing order issued for certain areas, when — limitation on possession and use — fund created.

Section 321.622 - Responding to fires or emergencies beyond corporate boundaries, exception — liabilities for claims, death or injuries — charges for responding.

Section 321.687 - Consolidation of two or more fire districts, procedure — board of directors, terms (St. Louis County).

Section 321.688 - Consolidation of districts — ballot language — effect of.

Section 321.690 - Audits to be performed, when — rules established by state auditor (Christian County fire protection districts exempt from audits).

Section 321.700 - Dissolution of district, funds distributed to city, when.

Section 321.701 - Members of board subject to recall — exceptions.

Section 321.703 - Notice of intent to circulate recall petition, service, contents — answer — purpose.

Section 321.707 - Petition for recall, content.

Section 321.709 - Affidavit to be attached to each section of the petition — content.

Section 321.711 - Recall petition, number of signatures required, time limitation — petition found insufficient, supplemental petition may be filed, when — supplemental petition insufficient, effect.

Section 321.714 - Certification of petition by election authority, content, election to be held — candidacy nomination filed — resignation by board member, recall to be removed from ballot — resigned board member may not fill vacancy.

Section 321.716 - Laws governing recall election, costs, how paid.

Section 321.800 - Retirement plan, board may establish.