Any person who refuses to make oath or affirmation to his/her list, when required so to do by the Assessor or his/her deputy, shall, upon conviction, be deemed guilty of an ordinance violation and no property shall be exempt from executions issued on judgments in prosecutions under this Section.
[R.O. 2009 §160.040; CC 1976 §25-7; R.O. 1954 §74]
Every person owning or holding real property or tangible personal property on the first (1st) day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.
[R.O. 2009 §160.050; CC 1976 §25-8; R.O. 1954 §117]
There shall be annually assessed, levied and collected on assessed value of all real estate and personal property in the City, subject to taxation by the laws of the State, such sums of money and taxes as may be necessary to defray the expenses of the Government of the City, and to pay the principal and interest on all bonds now issued and outstanding as they become due. A lien is hereby created in favor of the City against any lot or lots or tract of land for any such taxes assessed by the City against the same, which lien shall be superior to all other liens or encumbrances except the lien of the State for State, County or school taxes.
[R.O. 2009 §160.060; CC 1976 §25-9; R.O. 1954 §118]
The Board of Aldermen shall, within a reasonable time after the Assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance. Such ordinance shall provide for the levy for General Revenue purposes, Library Fund, Park Fund and for other taxes provided for by Statute and ordinances of the City and in addition to the other remedies provided for the collection of taxes, the ordinance may provide for a fine for the failure to pay such taxes.
[R.O. 2009 §160.080; CC 1976 §25-11; R.O. 1954 §120; Ord. No. 1154 §1, 9-19-1983]
Upon the first (1st) day of January of each year all unpaid City taxes shall become delinquent. It shall be the duty of the Collector after the first (1st) day of January then next ensuing, to collect and account for, as other taxes, the amount of the delinquent tax, and an additional tax, as penalty, of two percent (2%) per month, but not to exceed eighteen percent (18%) per year. In computing such interest a fraction of a month shall be counted as a whole month, and all taxes, interest and Clerk's fees shall bear interest at the rate of eighteen percent (18%) per annum from the time of making such back tax book until paid.
Whenever the Collector shall be unable to collect any taxes specified on the tax book, having diligently endeavored and used all lawful means to collect the same, he/she shall make lists thereof, one to be called the "tangible personal property delinquent list", in which shall be stated the names of all persons owing taxes on tangible personal property, where taxes cannot be collected, alphabetically arranged, with the amount due from each, and the other to be called the "land delinquent list", in which shall be stated the taxes on lands and lots where taxes have not been collected, with a full description of said lands and lots, and the amount of taxes due thereon, set opposite each tract of land or town lot; and a like list of all delinquent clerks and other officers required to pay to the collector the amount of revenue by them respectively received, to be called the "delinquent list of officers".
[R.O. 2009 §160.110; CC 1976 §25-14; R.O. 1954 §123; Ord. No. 1154 §2, 9-19-1983; Ord. No. 2336 §1, 6-1-2009]
Personal tax bills shall become delinquent on the first (1st) day of January following the year when said bills are due and placed in the hands of the Collector, and suits 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 may be before any court of the State having jurisdiction, shall be prosecuted in the name of the State at the relation and to the use of the City Collector as provided in Section 140.730, RSMo. Before any suit shall be brought to recover delinquent tangible personal property taxes, the Collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the amount due and the years for which they are due, and that if the same are not paid within thirty (30) days, an action will be brought to recover such taxes; for which notice a fee of fifty cents ($.50) may be charged and collected by the Collector. In any action to recover said personal property taxes a certificate of the Collector that he/she has mailed said notice as herein required and giving the date of such mailing shall be attached to the petition and shall constitute prima facie evidence that such notice has been duly given. In each such action a fee in the amount of ten percent (10%) of the taxes due, but in no event less than ten dollars ($10.00) shall be allowed the attorney for the Collector. Such attorney fee and all Collector's fees shall be included in the judgment for taxes in such action.
[R.O. 2009 §160.120; CC 1976 §25-15; R.O. 1954 §124; Ord. No. 1154 §3, 9-19-1983]
No personal judgment shall be obtained against any person for delinquent real property taxes. 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 of such taxes. 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, before such sale, the last insertion to be at least fifteen (15) days prior to the fourth (4th) Monday in August. The requirements of the lists, the names, description and all other matters pertaining to such lists, and the time and manner of sale, subsequent sales, redemption, and all acts required of the County Collector in the collection of State and County taxes as is provided in Chapter 140, RSMo., is herewith made a part hereof, and in all places in said Chapter 140, RSMo., where "County Collector" is written, the words "City Collector" shall be substituted, and in all places where "County Clerk" is written the words "City Clerk" shall be substituted, and in all places where "County Court" is written the words "Board of Aldermen" shall be substituted, in reading and construing said Statutes in said Chapter 140, RSMo. 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 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 is required of the County Clerk in the collection of State and County taxes, including all acts required in any sale of delinquent lots or lands, as is provided in said Chapter 140, RSMo. All fees allowed to the County Collector and County Clerk in said Chapter 140, RSMo., shall be allowed to the City Collector and City Clerk.
[R.O. 2009 §160.125; Ord. No. 2270 §1, 11-19-2007]
During the term of any contractual agreement with another governmental entity for assessment and collection of real and personal property taxes, the City Collector shall not provide the services described in Section 155.050, Section 155.060, Section 155.070 and Section 155.080 for the term of that contract.
[R.O. 2009 §160.130; CC 1976 §25-16; R.O. 1954 §126]
Any ordinance levying any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding or other evidence of debt, which tax or assessment may be informal, illegal or void, the Board of Aldermen may relevy and assess any such tax or assessment in the manner provided by Statutes.
[R.O. 2009 §160.140; CC 1976 §25-17; R.O. 1954 §126]
The Board of Aldermen may declare worthless any and all personal delinquent taxes which they may deem uncollectible.
[R.O. 2009 §160.150; CC 1976 §25-18; R.O. 1954 §126]
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, RSMo., of Chapter 140, RSMo.