Opinion No. (1991)

The Honorable Tom McCarthy Senator, District 26 State Capitol Building, Room 331 Jefferson City, Missouri 65101

Dear Senator McCarthy:

This opinion letter is in response to your question asking:

Will the Eureka Fire Protection District annual levy be subject to reassessment values, pursuant to Section 137.073 RSMo, computed upon the assessed valuations contained in a tax increment financing district established by the City of Eureka, Missouri, under Section 99.800, RSMo, et seq., thereby presenting the situation of the rollback of the fire protection district's levy for revenues it shall not…