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.
[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 Lafayette 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.
[CC 1992 §130.040; Ord. No. 7 §4, 9-8-1958]
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.
[CC 1992 §130.060; Ord. No. 7 §6, 9-8-1958]
Personal tax bills shall become delinquent on the first (1st)
day of January following the day when said bills are placed in the
hands of the Collector, and suit thereon may be instituted on and
after the first (1st) day of February following and at any time within
three (3) years from said day. Suit shall be prosecuted in the name
of the State to the use of the City Collector, as provided in Section
140.730, RSMo., 1949, and amendments thereto.
[CC 1992 §130.070; Ord. No. 7 §7, 9-8-1958]
No real property shall be sold for City taxes except by judicial proceedings or by notice and sale, and all proceedings or sale shall be instituted within three (3) years after delinquency. In a sale by notice, the City Collector shall cause a copy of the list of delinquent lands and lots to be printed in a newspaper of general circulation, published within the City, for three (3) consecutive weeks, one (1) insertion weekly, the last insertion to be at least fifteen (15) days prior to the fourth (4th) Monday in August. The manner of sale shall be the same as in the collection of State and County taxes as provided in Chapter 140, RSMo., 1949, and amendments thereto, and is hereby made a part hereof, and in all places in said Chapter 140 where the words County Collector is written, the words City Collector shall be substituted, and in all places where County Clerk shall be used, the words City Clerk shall be substituted, and in all places where the words County Court is written, the words Board of Aldermen shall be substituted. The City Collector is directed and empowered to do each and every act in the collection of City taxes the same as the County Collector is required to do in the collection of State and County taxes. The City Clerk is directed and empowered to do all acts in regard to the collection of City taxes as the County Clerk is required to perform in the collection of State and County taxes. All fees allowed to the County Collector and County Clerk in said Chapter 140 shall be allowed in like amount to the City Collector and City Clerk.
[CC 1992 §130.080; Ord. No. 7 §8, 9-8-1958]
The Board of Aldermen may declare worthless any and all personal
delinquent taxes which they may deem uncollectible. The Board of Aldermen,
when it shall appear that any tract of land or lot is not worth the
amount of the delinquent taxes and that the same would not sell for
the amount of such taxes, interest and costs, may compromise said
taxes with the owner of said lands as provided in Section 140.120
of Chapter 140, RSMo., 1949, and amendments thereto.
