[R.O. 2011 § 140.250; R.O. 2009 § 39.52; CC 1981 § 26-3]
Every person owning or holding property on January 1, including all property purchased on that day, shall be liable for taxes thereon for the ensuing year.
[1]
State Law Reference: Similar provisions, § 137.075, RSMo.
[R.O. 2011 § 140.260; R.O. 2009 § 39.53; CC 1981 § 26-4; Ord. No. 84-137, 11-20-1984]
A. 
For purposes of real property taxation, the following categories of real property are established:
1. 
Classes.
a. 
Class A. All real property not defined as Class B property.
b. 
Class B. All property designated by the Saint Charles County Assessor as "Farm Program" property, as long as such property remains undeveloped.
2. 
The City Council shall use these categories in developing revenue projections and real estate property taxes in the annual budget.
B. 
The Assessor shall value all property on the Assessor's books according to its true value in money at the time of the assessment and all other personal property shall be valued at its cash price at the time and place of listing the same for taxation. Each tract of land or lot shall be assessed and valued separately, but all lots in a square or block owned by one (1) person, which are contiguous or which can be consolidated into one (1) tract or lot and which have been classified into the same category (Class A or Class B), shall be valued as one (1) tract or lot. No property of different classes shall be grouped into a single tract or lot for valuation purposes. Each kind of property shall be assessed separately in the manner provided by Statute for assessment for County purposes.
[R.O. 2011 § 140.270; R.O. 2009 § 39.54; CC 1981 § 26-5]
Each tract of land or lot shall be chargeable with its own taxes, no matter who is the owner, nor in whose name it is or was assessed. The assessment of land or lots in numerical order or by plats in a "land list" in alphabetical order as provided by Statute or ordinance shall be deemed and taken in all courts and places to impart notice to the owner thereof, whoever or whatever they may be, that it is assessed and liable to be sold for taxes, interests and costs chargeable thereon; and no error or omission in regard to the name of any person, with reference to any tract of land or lot, shall in anywise impair the validity of the assessment thereof for taxes.
[1]
State Law Reference: Similar provisions, § 137.170, RSMo.
[R.O. 2011 § 140.280; R.O. 2009 § 39.71; CC 1981 § 26-26; Ord. No. 86-2, 1-7-1986]
The Council shall have no power to relieve any person from the payment of any lawful tax or exempt any person from any assessment or other burden imposed upon him/her by law.