MO Rev Stat § 72.418 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 72 - Classification and Consolidation of Cities, Towns and Villages|Section 72.418 - New city not to provide fire services, when — annexation, continuation of services — city to pay fire protection district, amount — voting provisions.

Effective - 27 Jun 2000   72.418. New city not to provide fire services, when — annexation, continuation of services — city to pay fire protection district, amount — voting provisions. — 1. Notwithstanding any other provision of law to the contrary, no new city created pursuant to sections 72.400 to 72.423 shall establish a municipal fire department to provide fire protection services, including emergency medical services, if such city formerly consisted of unincorporated areas in the county or municipalities in the county, or both, which are provided fire protection services and emergency medical services by one or more fire protection districts. Such fire protection districts shall continue to provide services to the area comprising the new city and may levy and collect taxes the same as such districts had prior to the creation of such new city.  2. Fire protection districts serving the area included within any annexation by a city having a fire department, including simplified boundary changes, shall continue to provide fire protection services, including emergency medical services to such area. The annexing city shall pay annually to the fire protection district an amount equal to that which the fire protection district would have levied on all taxable property within the annexed area. Such annexed area shall not be subject to taxation for any purpose thereafter by the fire protection district except for bonded indebtedness by the fire protection district which existed prior to the annexation. The amount to be paid annually by the municipality to the fire protection district pursuant hereto shall be a sum equal to the annual assessed value multiplied by the annual tax rate as certified by the fire protection district to the municipality, including any portion of the tax created for emergency medical service provided by the district, per one hundred dollars of assessed value in such area. The tax rate so computed shall include any tax on bonded indebtedness incurred subsequent to such annexation, but shall not include any portion of the tax rate for bonded indebtedness incurred prior to such annexation. Notwithstanding any other provision of law to the contrary, the residents of an area annexed on or after May 26, 1994, may vote in all fire protection district elections and may be elected to the fire protection district board of directors.  3. The fire protection district may approve or reject any proposal for the provision of fire protection and emergency medical services by a city. ­­-------- (L. 1989 H.B. 487 § 7, A.L. 1992 S.B. 571, A.L. 1993 S.B. 256, A.L. 1995 H.B. 446, A.L. 1996 S.B. 735, A.L. 1999 S.B. 160 & 82, A.L. 2000 H.B. 1967)  Effective 6-27-00  (2021) Provision for fire protection services in certain annexed areas does not violate the prohibition against special laws, impose a tax on city residents, offend due process, or create an unfunded mandate. City of Crestwood v. Affton Fire Protection District, 620 S.W.3d 618 (Mo.banc).