[R.O. 1992 § 165.010; CC 1984 § 80.020]
The assessment of all real estate and tangible personal property
in the City of Camdenton subject to taxation made by the County Assessor
of Camden County after the same has been passed on by the Board of
Equalization shall be taken and used as the basis for the levy and
collection of the annual taxes for City purposes.
[R.O. 1992 § 165.020; CC 1984 § 80.030]
The Board of Aldermen after the adoption of the budget shall
annually by special ordinance fix the rate of levy for general revenue
purpose for such year. The Board shall by ordinance also fix the rate
of levy for any special purposes as authorized by previous vote of
the people as may be provided by law. The Board of Aldermen shall
also by ordinance fix the rate and levy of an annual tax for the payment
of interest on and retirement at their maturity of each issue of outstanding
municipal bonds. The rates fixed shall be extended in the tax books
and the taxes for such year collected on the basis of such rates by
levy.
[R.O. 1992 § 165.030; CC 1984 § 80.040; Ord. No. 1676-97 § 1, 10-9-1997]
The Mayor shall procure from the County Clerk of Camden County
on or before the first day of October of each year a certified abstract
from the assessment books of all property made taxable by law, the
taxes on which are by law or ordinance to be paid by the taxpayer
to the City. Such certified abstract may consist of the general description
of the real estate, the name of the person in whose name real or personal
property is assessed and the assessed value as fixed by the County
Assessor or Board of Equalization. The City Clerk shall make out the
tax books, setting out the information aforesaid, together with the
amount of taxes due at the rates of levy fixed by the Board of Aldermen.
[R.O. 1992 § 165.040; RSMo. § 94.290]
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, the City Clerk shall make out 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 collector with the full amount of taxes levied and to be collected;
the Clerk shall also charge the City Collector with all licenses and
other duties of all kinds to be collected.
[R.O. 1992 § 165.050; CC 1984 § 80.060]
The Mayor and Board of Aldermen shall have no power to release
any person from the payment of any tax, or exempt any person from
any burden imposed by law or ordinance.
