Resolution # 24-02 RESOLUTION OF THE BOARD OF DIRECTORS OF THE BLACK JACK FIRE PROTECTION DISTRICT OF ST, LOUIS COUNTY, MISSOURI (“DISTRICT"), SETTING A 100% REIMBURSEMENT RATE FOR PROPERTY TAXES OF EVERY TYPE FOR THE PURPOSES OF PROVIDING EMERGENCY SERVICES AS AUTHORIZED UNDER THREE SEPARATE MISSOWHEREAS, during 2018, Senate Bill 870 was passed and signed by the Governor, which is intended to authorize fire protection districts and certain other emergency services to be entitled to be reimbursed up to 100% from three separate tax abatement or related statutes, namely §99.848, RSMo, §100.050, RSMo, and §353.110 RSMO, and WHEREAS, specifically, pursuant to the authority granted in §99.848 RSMo, fire protection districts imposing a property tax on real, personal or other tangible property shall be entitled to reimbursement from all special allocation funds authorized under Chapter 99 for at least 50%, but not more than 100%, of the district's tax, and further, under §99.848.2, (2018) the board of directors of a fire protection district shall annually set the reimbursement rate prior to the time the assessment is declared by the assessor; this applies to all tax increment financing (TTF) projects approved after August 28, 2004, and further. WHEREAS, pursuant to the authority granted in §100.050 and §100.050.4 (2018), RSMo, fire protection districts imposing a tax on real, personal and other tangible property for the purposes of providing emergency services shall be entitled to reimbursement for at least 50%, but not more than 100%, of the amount of ad valorem property tax revenue such district would have received in the absence of a tax abatement or exemption provided to property of all types as authorized under Chapter 100; and further. WHEREAS, pursuant to the authority granted in §353.110 and §353.110.4(2)(b)(2018) RSMo, fire protection districts imposing a property tax on real, personal or other tangible property shall be entitled to reimbursement in an amount of at least 50%, but not more than 100%, of the amount of ad valorem property tax revenues the district would have received in the absence of a tax abatement or exemption under Chapter 353 of the Missouri Revised Statutes, and WHEREAS, after due deliberation, the Board of Directors has determined that it will set an annual reimbursement pursuant to Chapter 99 RSMo, Chapter 100 RSMo and Chapter 353 RSMo, at the reimbursement rate of 100%, and WHEREAS, the Board intends, after the passage of this Resolution, to notify the St. Louis County Collector of Revenue and the St. Louis County Assessor of its 100% reimbursement rates, prior to the time the assessments are determined for the current tax year and future tax years, pursuant to the authority set forth in the above statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BLACK JACK FIRE PROTECTION DISTRICT, ST. LOUIS COUNTY, MISSOURI, AS FOLLOWS: 1. The Board of Directors of the Black Jack Fire Protection District set the reimbursement rate authorized for fire and other emergency services as described in §§99.848.2 (2018), 110.050, and 100.050.4 (2018), and 353.110 and 353.110.4(2)(b)(2018) of the Revised Statutes of Missouri at 100% of the ad valorem real property, personal property and other tangible property tax revenues the District would have received in the absence of the abatements or reimbursement to special allocation funds as provided in the respective statutes. All such reimbursements are applicable to all tax increment financing, tax abatements and special allocation funds, financing, and/or other amendments filed after August 28, 2018, as described in the above statutes. 2. The District shall be reimbursed or allocated in the amount of 100% of the ad valorem real property, personal property and other tangible property tax revenues or special allocation funds that the District would have received in the absence of a tax abatement under Chapters 99, 100, and 353 RSMo. All such reimbursements are applicable to all tax increment financing, tax abatements and special allocation funds, financing, or amendments filed after August 28, 2018, as described in the above statutes. 3. This Resolution shall be in full force and effect from and after its passage according to law and shall be delivered to the County Assessor and the County Collector of St. Louis County forthwith. PASSED AND APPROVED THIS 11 DAY OF JUNE, 2024. /s/ CHAIRMAN BOARD OF DIRECTORS ATTEST: /S/ SECRETARY (SEAL) APPROVED: /s/ Director, Secretary /s/ Director, Treasurer 2621414 County Jun. 15, 2024