[R.O. 2009 § 130.010]
The Board of Aldermen shall, from
time to time, provide by ordinance for the levy and collection of
all taxes, licenses, wharfage and other duties not herein enumerated
and, for neglect or refusal to pay the same, shall fix such penalties
as are now or may hereafter be authorized by law or ordinance. Nothing
contained in this Section shall prohibit the Board of Aldermen from
electing not to levy or collect a tax, license, wharfage or other
duty that is otherwise authorized by the laws of the State of Missouri,
but an election to waive the levy and collection of such tax, license,
wharfage or other duty, or to waive the levy and collection therefor
for a particular period, shall not be deemed to be a waiver of the
Board's right to levy and collect the same at a later date or for
a later period.
[R.O. 2009 § 130.020]
If the Board of Aldermen shall elect
or is considering whether to elect to levy a tax upon all real and/or
taxable tangible property that is subject to a property tax under
the laws of the State of Missouri, the Board shall hold at least one
(1) public hearing on the proposed rate of taxes at which citizens
shall be heard prior to the approval of such taxes. The Board of Aldermen
shall determine the time and place for such hearing. A notice stating
the hour, date and place of the hearing shall be published in at least
one (1) newspaper qualified under the laws of the State of Missouri
of general circulation in the County within which all or the largest
portion of the City is situated, or such notice shall be posted in
at least three (3) public places within the City; except that, in
any County of the First Class having a Charter form of government,
such notice may be published in a newspaper of general circulation
within the City even though such newspaper is not qualified under
the laws of Missouri for other legal notices. Such notice shall be
published or posted at least seven (7) days prior to the date of the
hearing. The notice shall include the assessed valuation by category
of real, personal and other tangible property in the City for the
fiscal year for which the tax is to be levied as provided by Subsection
(3) of Section 137.245, RSMo., the assessed valuation by category
of real, personal and other tangible property in the City for the
preceding taxable year, for each rate to be levied the amount of revenue
required to be provided from the property tax as set forth in the
annual budget adopted as provided by Chapter 67, RSMo., and the tax
rates proposed to be set for the various purposes of taxation. The
tax rates shall be calculated to produce substantially the same revenues
as required in the annual budget adopted as provided in this Chapter.
Following the hearing, the Board of Aldermen shall fix the rates of
taxes, the same to be entered in the tax book. Failure of any taxpayer
to appear at such hearing shall not prevent the taxpayer from pursuit
of any other legal remedy otherwise available to the taxpayer. Nothing
in this Section absolves the City of responsibilities under Section
137.073, RSMo., nor to adjust tax rates in the event changes in assessed
valuation occur that would alter the tax rate calculations.
[R.O. 2009 § 130.040]
In the absence of a City Assessor,
and until such City Assessor is duly appointed and qualified, it shall
be the duty of the Mayor of the City to procure from the County Clerk
of Polk County, Missouri, on or before the first day of October of
each year, a certified abstract from his/her assessment books of all
property within the corporate limits of the City made taxable by law
for State purposes and the assessed valuation thereof as agreed upon
by the Board of Equalization, which abstract shall be immediately
transmitted to the Board of Aldermen, and it shall be the duty of
the Board of Aldermen to establish by ordinance the rate of taxes
for the year, which rate may, in the discretion of the Board of Aldermen,
be zero (0).
[R.O. 2009 § 130.050]
When the Board of Aldermen shall
have fixed the rate of taxation for any given year, it shall be the
duty of the City Clerk to cause to be prepared appropriate and accurate
tax books and shall therein set out in suitable columns, opposite
the name of each person and the item of taxable property, as returned
by the Assessor and Board of Equalization, the amount of taxes, whether
general or special, due thereon and shall charge the City Collector
with the full amount of taxes levied and to be collected.
[R.O. 2009 § 130.060]
A.
On
the first day of January of each year, all unpaid City taxes shall
become delinquent and the taxes on real estate are hereby made a lien
thereon.
B.
Each
tract of land in the back tax book, in addition to the amount of tax
delinquent, shall be charged with a penalty of eighteen percent (18%)
of each year's delinquency except that the penalty on lands redeemed
prior to sale shall not exceed two percent (2%) per month or fractional
part thereof.
[R.O. 2009 § 130.065; Ord. No. 2875 § I, 7-20-2009]
The City of Bolivar has been charged
with creating and implementing an Identity Theft Prevention Program,
pursuant to the Fair and Accurate Credit Transactions Act of 2003
[15 U.S.C. § 1681s(a)(1)] and by Federal Trade Commission
rule (16 CFR Part 681). The Board of Aldermen has reviewed and approved
the Identity Theft Prevention Program for the City of Bolivar (on
file in the City offices as Exhibit 1) with this Section and as required
by 16 CFR 681.2(e)(1).
