City of Richmond, MO
Ray County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Cross References — Tax on sale of cigarettes, §615.180; license tax for exchange telephones, §620.010 et seq.; tax on sale of gas and electricity, §620.060.
Article I In General

Section 145.010 Taxes to Be Levied.

Section 145.020 City Council to Set Tax Rates.

Section 145.030 Tax for Free Public Parks Levied.

Section 145.040 Mayor May Contract for Services of County Assessor — County Assessor to Act as City Assessor.

Section 145.050 Form Not to Affect Validity of Tax Assessments, Collections — Presumption of Validity.

Section 145.060 City Sales Tax Levied — Amount.

Section 145.061 Capital Improvements Tax.

Section 145.062 Sales Tax for Capital Improvements and City Parks.

Section 145.063 Sales Tax for Transportation Purposes.

Section 145.064 Local Use Tax on Out-of-State Purchases.

Section 145.065 Sales Tax Holiday.

Article II Collection of Delinquent and Back Real Property Taxes

Section 145.070 Application of Laws Relating to Enforcement of State and County Taxes.

Section 145.080 Irregularity and Omissions Not to Invalidate Proceedings.

Section 145.090 Taxes Declared Delinquent.

Section 145.100 Preparation of Delinquent Lists — Approval by Council — Collection to Proceed.

Section 145.110 Back Taxes.

Section 145.120 When Delinquent Lists Are to Be Prepared — Contents of Lists.

Section 145.130 Contents of Back Tax Book.

Section 145.140 City Collector to Make Back Tax Book — Collection — Correction or Omission.

Section 145.150 Penalty Against Delinquent Lands — Fees.

Section 145.160 Removal of Lien by Payment of Taxes.

Section 145.170 Compromise of Back Taxes.

Section 145.180 Examination of Back Tax Books by Board of Equalization.

Section 145.190 Duty of Collector to Report Payment of Back Taxes and Double Assessments to City Council.

Section 145.200 Lands and Lots Subject to Sale, When.

Section 145.210 Judicial Proceedings Required for Sale of Land — Exception — Payment Prior to Sale.

Section 145.220 Record of Delinquent Lands to Become Levy for Purposes of Enforcing Lien.

Section 145.230 Limitation of Actions — County Auditor to Furnish Delinquent Tax List.

Section 145.240 Publication Prior to Sale — Contents — Expenses.

Section 145.250 Conduct of Sale.

Section 145.260 Payment of Total Amount by Purchaser — Penalty for Failure to Purchase.

Section 145.270 Surplus Funds From Sale — Disposition.

Section 145.280 Second Offering of Sale of Delinquent Property.

Section 145.290 Third Offering of Delinquent Lands and Lots — Subsequent Sale — Collector's Deed.

Section 145.300 When Owner of Property Is Real Purchaser at Sale.

Section 145.310 Certificate of Purchase — Contents — Fees — Non-Residents.

Section 145.320 Guarantee of Collector After Property Has Been Sold.

Section 145.330 Possession by Purchaser — When Taken — Rents — Rights of Occupant and Purchaser.

Section 145.340 Payment of Subsequent Taxes by Purchaser — Forfeiture.

Section 145.350 Redemption Generally.

Section 145.360 Redemption by Incapacitated or Disabled Persons — When.

Section 145.370 Limitations on Compensation for Improvements When Redeemed.

Section 145.380 Record of Redemption — Contents.

Section 145.390 Redemption of Undivided or Specific Share of Land Sold.

Section 145.400 Partial Redemptions.

Section 145.410 Execution and Record of Deed by Purchaser — Failure to Execute or Record.

Section 145.420 Deed to Purchaser if Unredeemed.

Section 145.430 Deed to Heirs in Case of Purchaser's Death.

Section 145.440 Payment of Taxes by Holder of Purchase Certificate — Subsequent Certificates.

Section 145.450 Cancellation and Filing of Certificate — Proof of Loss.

Section 145.460 Execution of Deed — Form.

Section 145.470 Variations From Form of Deed.

Section 145.480 Fee for Receipt of Tax Deed.

Section 145.490 Record of Land Sold to Be Kept by Collector.

Section 145.500 Mistake in Name Not to Invalidate Sale.

Section 145.510 When Sale Is Invalid.

Section 145.520 Refund of Purchase Money When Sale Is Invalid — Suspension of Statute of Limitations.

Section 145.530 Transfer of Lien in Case of Invalid Deed.

Section 145.540 Release of Lien by Holder Upon Payment.

Section 145.550 Suits Against Purchasers of Tax Lands to Be Brought Within Three Years.

Section 145.560 Personal Judgments Not Authorized.

Section 145.570 Liens Created in Favor of City.

Article III Delinquent Personal Taxes

Section 145.580 Delinquent Taxes Constitute Debt to City — Personal Judgment Authorized.

Section 145.590 When Bills Are Deemed Delinquent — When Suit May Be Instituted.

Section 145.595 Interest Penalty on Delinquent Taxes.

Section 145.600 Procedure Generally.

Section 145.610 Claims Against Estates and Insolvent Debtors — Remedy Cumulative.