Missouri § 99.848 - Emergency services property tax or economic activities tax, reimbursement from special allocation fund authorized, when — rate set by board or governing body.
Full text of Missouri Revised Statutes of Missouri § 99.848 — Emergency services property tax or economic activities tax, reimbursement from special allocation fund authorized, when — rate set by board or governing body., with citation guidance and answers to common questions.
§ 99.848. Emergency services property tax or economic activities tax, reimbursement from special allocation fund authorized, when — rate set by board or governing body.
1. (1) Notwithstanding subsection 1 of section 99.845, any ambulance district board operating under chapter 190, any fire protection district board operating under chapter 321, or any governing body operating a 911 center providing dispatch services under chapter 190 or * 321 imposing a property tax for the purposes of providing emergency services pursuant to chapter 190 or * 321 shall be entitled to reimbursement from the special allocation fund in the amount of at least fifty percent but not more than one hundred percent of the district's or 911 center's tax increment. This subsection shall not apply to tax increment financing projects or redevelopment areas approved prior to August 28, 2004.
(2) Beginning August 28, 2018, an ambulance district board operating under chapter 190, a fire protection district board operating under chapter 321, or the governing body of a county operating a 911 center providing emergency or dispatch services under chapter 190 or * 321 imposing a property tax for the purpose of providing emergency services pursuant to chapter 190 or * 321 shall annually set the reimbursement rate under this subsection prior to November thirtieth preceding the calendar year for which the annual reimbursement is being set. If the redevelopment plan, area, or project is amended by ordinance or by other means after August 28, 2018, the ambulance or fire protection district board or the governing body of a county operating a 911 center providing emergency or dispatch services under chapter 190 or * 321 shall have the right to recalculate the reimbursement rate under this subdivision.
2. (1) Notwithstanding subsection 1 of section 99.845, any ambulance district board operating under chapter 190, any fire protection district operating under chapter 321, or any governing body operating a 911 center imposing an economic activities tax for the purposes of providing emergency services pursuant to chapter 190 or * 321 shall be entitled to reimbursement from the special allocation fund in the amount of at least fifty percent but not more than one hundred percent of the district's or 911 center's tax increment. This subsection shall not apply to tax increment financing projects or redevelopment areas approved prior to August 28, 2021.
(2) Beginning August 28, 2021, any ambulance district board operating under chapter 190, any fire protection district operating under chapter 321, or any governing body operating a 911 center providing dispatch services under chapter 190 or * 321 shall annually set the reimbursement rate under this subsection prior to November thirtieth preceding the calendar year for which the annual reimbursement is being set. If the redevelopment plan, area, or project is amended by ordinance or by other means after August 28, 2021, the ambulance or fire protection district board or the governing body of a county operating a 911 center providing emergency or dispatch services under chapter 190 or * 321 shall have the right to recalculate the reimbursement rate under this subdivision.
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(L. 2004 H.B. 1529 & 1655, A.L. 2018 H.B. 1355 merged with S.B. 870, A.L. 2021 S.B. 153 & 97)
*Word "chapter" appears here in original rolls.
---- end of effective 28 Aug 2021 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 99.848
What does Revised Statutes of Missouri § 99.848 cover?
Section 99.848 ("Emergency services property tax or economic activities tax, reimbursement from special allocation fund authorized, when — rate set by board or governing body.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 99.848?
A common citation format is "Revised Statutes of Missouri § 99.848" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 99.848 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.