[R.O. of 1966 §520.010]
Every person owning or holding real property or tangible personal
property subject to taxation for municipal purposes on the first (1st)
day of January of any calendar year, including all property purchased
on that day, shall be liable for taxes thereon for that fiscal year.
[R.O. of 1966 §520.020]
The Board of Aldermen may, at any time prior to the sale of
any lot or tract of land for delinquent taxes, or suit brought for
tangible personal property taxes, abate any particular tax because
the same has been paid, or for mistake in entering it against the
wrong lot or tract, or in case of any personal tax against the wrong
person, and correct any mistake in computing or extending any tax
so entered. The Board shall in each case make a permanent record,
of their action in making such abatements and corrections and shall
at once certify the same to the proper custodian of the books, who
shall at once note such action on the proper land or personal tax
book and other proper records of the City, in such a way as to show
clearly what has been done, and when, but without erasing or altering
the prior entries of taxes on the book or record.
[R.O. of 1966 §520.030; Ord. No. 1304 §3, 4-12-1993]
The tax books and all other books and papers made or kept by
the City Clerk or Treasurer, or other officer of the City, in any
manner relating to any tax, shall be received in all courts as evidence
of all the facts stated therein, and of the validity of the tax, costs,
interest and penalty therein appearing.
[R.O. of 1966 §520.050]
No assessment of property or charges for taxes thereon shall
be considered illegal on account of any informality in making the
assessment, equalization, levy or extension, or in the tax lists,
or on account of the same not being completed or delivered within
the time required by law.
[R.O. of 1966 §520.060]
If at any time after the assessment, levy or extension of the
tax levy has been made, as herein provided, the State Tax Commission
shall make any reduction in the valuation of real property in the
City as returned by the County Assessor, whereby the valuation on
such real property for City valuation is caused to be in excess of
the valuation for State and County taxation, then, in that event,
it shall become the duty of the City Clerk to lower the assessments,
valuations and extensions on such property theretofore made by the
City for that year, to equal the valuations returned by the Assessor
of the County wherein the land is situated, as lowered by the State
Tax Commission.
[R.O. of 1966 §520.070; Ord. No. 1304 §3, 4-12-1993]
When any person pays any tax on real estate or personal property,
it shall be the duty of the City Clerk to cause to be issued receipts
therefor, giving separate receipts for real estate taxes and personal
property taxes. It shall be sufficient for the personal property receipt
and the real estate receipts to state the name of the person for whom
paid, date of payment, the total amount of the assessment, the total
amount of the tax, amount of penalty or interest and costs, if any,
and the year paid for. The real estate receipt shall also state the
tract number of all tracts of land included in this receipt. The original
real estate or land tax receipts shall in addition set forth the assessed
valuation and tax on each tract or parcel of real property paid for,
and shall also show, under the heading of "Delinquent Taxes Unpaid",
all taxes against the tract of land described therein remaining due
and unpaid, as shown by the Land Tax Book in the City Treasurer's
office, giving simply the year thereof.
[R.O. of 1966 §520.080]
If any person neglects to pay his taxes before the last day
of December following the levy of the tax, the same shall be delinquent
and shall thereafter bear a penalty of two percent (2%) per month,
but not more than eighteen percent (18%) per year; and in computing
such additional tax or penalty a fractional part of a month shall
be counted as a whole month.
[R.O. of 1966 §520.090; Ord. No. 1304 §3, 4-12-1993]
All actions for the collection of personal taxes shall be prosecuted
in the name of the State of Missouri, at the relation and to the use
of the Clerk and against the person or persons named in the tax bill.
Before any suit shall be brought to recover delinquent tangible personal
property taxes, the Clerk 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. The Clerk shall collect a fee of twenty-five cents ($.25)
from the delinquent taxpayer for the giving of the notice. The attorney
for the Clerk shall receive a fee of ten percent (10%) of the taxes
due, but in no event less than five dollars ($5.00).
[Ord. No. 1304 §3, 4-12-1993]
The City Clerk shall annually, at the first (1st) meeting of
the Board of Aldermen in April of each year, return to the Board of
Aldermen a list of lands and lots on which taxes or special assessments
levied by the City remain due and unpaid. The Board shall examine
said list and if it determines that the taxes on any of the tracts
found on said list are three (3) years in arrears or should it otherwise
determine that it would be to the best interest of the City, it shall
order the Clerk to publish his notice of sale and proceed to sell
the tracts upon which the taxes are delinquent, as provided in Chapter
140, RSMo., 1959, and any amendments thereto.
[R.O. of 1966 §520.110]
The sale of real property for delinquent City taxes shall be
held at the south front door of the Clinton County Courthouse in Plattsburg,
Missouri, on the fourth (4th) Monday in August, beginning at 10:00
A.M. and continuing as long as there are bidders or until all tracts
have been offered for sale.
