St. Charles County, MO
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Table of Contents
Table of Contents
[Ord. No. 93-122 §§1—2, 7-14-1993]
St. Charles County elects to operate under the provisions of Chapter 140, RSMo., in the collection of delinquent taxes and shall so operate in accordance with those provisions.
The County Council declares an emergency to exist in that Chapter 140 requires a certain form of advertising prior to the August tax sale and the advertisements must begin July 19, 1993.
[Ord. No. 02-097 §§1—3, 5—7, 6-26-2002; Ord. No. 09-087 §§1—3, 9-1-2009]
The certification of assessed valuation determined by the Assessor on or before July first (1st) each year pursuant to Section 137.245.1, RSMo., and notification to political subdivisions of those values, including the filing of Form 11 required by Section 137.245.2, RSMo., with the State of Missouri Tax Commission, shall be the duty of the St. Charles County Assessor, except that the Assessor shall have no responsibility for certification or notification regarding the State assessed valuation received from the State Tax Commission pursuant to Section 138.420, RSMo., on utilities and railroad property. Certification and notification to political subdivisions of the State assessments on utilities and railroads shall be the responsibility of the County Registrar.
The County Registrar shall keep an accurate record of the orders of the County Board of Equalization and the State Tax Commission and shall provide those to the Assessor and Collector so that erroneous assessments may be corrected. The Registrar shall certify such orders of the Board of Equalization and State Tax Commission as received by the Registrar as a result of the action of those bodies through the fourth (4th) Saturday in August of each year. The Registrar shall then certify the assessed valuation reflecting the orders of the Board of Equalization and State Tax Commission and shall notify the County Collector and the State of Missouri Tax Commission of those assessed values, including utilities and railroad. The Registrar shall file the Form 11A with the State Tax Commission annually.
After the Board of Equalization has completed the equalization of the Assessor's books, the Registrar shall extend on the books all proper taxes at the same rate as assessed for the time on real estate and the Registrar shall, on or before the first (1st) day of October thereafter, make out and deliver to the Collector of St. Charles County a certified copy of such books and take the receipt of the Collector showing the aggregate amount of each kind of taxes due thereon and the Registrar shall notify the Collector of the amount of the taxes therein shown and collectable as required by Section 138.130, RSMo.
Political subdivisions within St. Charles County shall provide their tax levy to the County Registrar in writing. The Registrar shall notify the Collector of all levies received.
The Registrar shall receive the additional orders of the Board of Equalization from August through December of each year and shall correct the errors and certify the corrections to the County Collector as required by Section 138.100.2, RSMo.
The Collector shall provide the office of Assessor the assessed valuations information appearing on the books of the Collector as of December thirty-first (31st) of the tax year and shall forward the information within thirty (30) days of that date. The office of the Assessor shall reconcile that information with their books and forward that information to the Registrar by April first (1st) of the following tax year, who shall certify the reconciled assessed valuation to the County Executive within thirty (30) days of receipt.