Fire Departments are part of a municipal government and are funded by the general revenue of the city. They are overseen by the same municipal council that oversees all city departments, and their service area falls within their municipal boundaries. Districts are special taxing agencies falling under the Missouri 321 Statutes that service one or more municipalities as well as unincorporated county. Their funding is derived from personal property taxes collected within district boundaries. Fire Districts are overseen by a board of directors elected at large by the citizens of the district. They are not part of any municipal or county government.