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.
The Board of Aldermen shall hold at least one (1) public hearing
on the proposed rates of taxes at which citizens shall be heard prior
to their approval. 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 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 event changes in assessed valuation occur that would alter
the tax rate calculations.
[1]
Note — Due to the repeal of the similar statutory section
94.210, RSMo., "board to fix rate of levy", this section was deleted.
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 Franklin County, Missouri,
on or before the first (1st) 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.
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.
A.
On
the first (1st) 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.
