94.852. Boundary changes, procedure, city clerk's duties--tax effect on detached and added territory. - Missouri Statutes

Boundary changes, procedure, city clerk's duties--tax effect ondetached and added territory.

94.852. If any city, town, or village shall hereafterchange or alter its boundaries, the city clerk of themunicipality shall forward to the director of revenue, byregistered mail, a certified copy of the ordinance adding ordetaching territory from the municipality. The ordinance shallreflect the effective date thereof, and shall be accompanied by amap of the municipality clearly showing the territory addedthereto or detached therefrom. Upon receipt of the ordinance andmap, the tax imposed by sections 94.850 to 94.857 shall beeffective in the added territory or abolished in the detachedterritory on the effective date of the change of the municipalboundary.

(L. 1993 H.B. 618 § 2 subsec. 2)

CROSS REFERENCE:

Municipalities in St. Louis County, additional sales tax for capital improvement purposes, RSMo 94.890