Western Taney County Fire Protection District v. City of Branson

DANIEL E. SCOTT, Chief Judge.

Appellant Western Taney County Fire Protection District (“District”) is a duly organized fire protection district authorized to tax property within its boundaries in support of its services. Respondent City of Branson (“City”) likewise has taxing authority and a fire department.

From time to time through 1994, City annexed property within District’s boundaries, resulting in duplication of fire protection services and double taxation in the overlapped areas.

In 1994, City and District entered into an “Agreement Concerning Provision of Fire Protection Services”…