[R.O. 1993 § 110.190; Ord. No.
786, B15-597, 12-13-1956; CC
1963 Ch. 16 Art. II § 16-5]
There is hereby established the office of City Assessor.[1] The City Assessor shall be appointed by the City Council,
for an indefinite term, and at a salary to be established by the City
Council.
[1]
Editor's Note: The City currently contracts Assessor functions
to Mississippi County.
[R.O. 1993 § 110.200; R.O. of 1938, § 245;
CC 1963 Ch. 16 Art. II § 16-6; Ord. No.
2036 § 1, 4-12-1983]
Before entering upon the discharge of his/her duties, the Assessor shall take and subscribe an oath or affirmation as described in Section 115.020. No bond shall be required.
[R.O. 1993 § 140.050; R.O. of 1938, § 247;
CC 1963 Ch. 16 Art. II § 16-7]
The blank forms used by the City Assessor, as nearly as practicable
in form, shall be the same as those used by the County Assessor, and
shall contain the same oath and be sworn to in the same manner as
those taken by the County Assessor. The City Assessor, after being
provided with the necessary blanks, shall proceed with the County
Assessor between the first day of January and the first day of June
of each year to make the assessment of all City property, as provided
by law.
[R.O. 1993 § 140.060; R.O. of 1938, § 248;
CC 1963 Ch. 16 Art. II § 16-8]
The Assessor's book shall, when completed and verified by affidavit,
as required by law, be returned to and deposited in the office of
the City Clerk, who shall lay the same before the City Council, at
the first regular meeting thereafter, for examination and approval
or rejection. If the same is correctly and properly made, the Council
shall approve and accept it. Should the same be incorrect or incomplete,
or not in conformity with law, the Council shall cause the same to
be corrected and completed, and any sum necessarily expended for that
purpose shall be deducted from the compensation of the Assessor.
[R.O. 1993 § 140.070; R.O. of 1938, § 225;
CC 1963 Ch. 16 Art. II § 16-8.01]
The City Clerk shall deliver to the Assessor, before the beginning
of his/her assessment in each year, the Assessor's book of the last
assessment of real estate, and take his/her receipt therefor, and
the Assessor, as soon as he/she has completed his/her assessment and
made his/her assessment book for the year, shall return such book
to the City Clerk, and if the Assessor shall fail to return such book
to the City Clerk or shall return it in a defaced or mutilated condition,
the City shall withhold so much of his/her salary as shall be sufficient
to replace the same, and if the City shall not be indebted to the
Assessor in a sufficient amount to cover the expense of such replacement,
then, in addition to withholding his/her wages, he/she shall be liable
to the City on his/her official bond.
[R.O. 1993 § 140.080; R.O. of 1938, § 226;
CC 1963 Ch. 16 Art. II § 16-8.02]
The Assessor ,on examination of the list of property delivered
by individuals and after diligent search and effort to ascertain all
taxable property in the City or subject to taxation by the City, shall
make a complete list of all of the property in a book provided for
that purpose, to be called the Assessor's book for the year 20_____.
[R.O. 1993 § 140.090; CC 1963 Ch. 16 Art. II § 16-8.03]
The Assessor's book shall be arranged in the same manner and
comparable to the County Assessment book.
[R.O. 1993 § 140.100; R.O. of 1938, § 235;
CC 1963 Ch. 16 Art. II § 16-8.04]
As soon as the Assessor's books shall be corrected and adjusted,
the City Clerk shall, within twenty (20) days thereafter, make a fair
copy thereof and extend the taxes thereon within twenty (20) days
after the levy thereof by the City Council, authenticated by the Seal
of the City, for the use of the Collector, and such copy of the Assessor's
book shall be called the tax book.
[R.O. 1993 § 140.110; R.O. of 1938, § 236;
CC 1963 Ch. 16 Art. II § 16-8.05]
In preparing said Assessor's book, the Assessor shall provide
two (2) columns for values, the first to contain the total assessed
valuation of personal and real property, the second to contain the
value of such property as corrected and equalized by the Board of
Equalization. In all cases of extension, when the equalized valuation
shall happen to be fractional, the Assessor shall reject all such
valuation as may happen to fall below fifty cents ($.50), fractions
of fifty cents ($.50) or more shall be extended as one dollar ($1.00).
In the extension of the taxes, the fractions of a cent shall be extended
as one cent ($.01). The taxes shall be computed and extended by the
City Clerk against the valuation produced by the Board of Equalization.
The City Clerk shall add the figures, showing the total amount of
such tax, and the aggregate amount shall be noted on each page. The
City Clerk shall test the accuracy of such addition by computing the
amount of such tax on the aggregate amount of property on each page,
that he/she may be certain that the tax has been properly added and
extended.
[R.O. 1993 § 140.120; R.O. of 1938, § 237;
CC 1963 Ch. 16 Art. II § 16-8.06]
Immediately after said tax book is completed as provided in
the foregoing Sections of this Article, the City Clerk shall append
thereto his/her certificate the same is a true copy of the Assessor's
book, as corrected by the Board of Equalization; he/she shall also
affix thereto a copy of the ordinance fixing and levying the tax for
the year for which said book shall have been made, and deliver the
same to the Collector, and take his/her receipt for the total amount
of the tax charged in the tax book, and charged the City Collector
with same.
[R.O. 1993 § 140.130; R.O. of 1938, § 239;
CC 1963 Ch. 16 Art. II § 16-8.07]
All things not herein specifically provided for shall be done
and performed in conformity with the general law of the State of Missouri
with reference to assessments for taxation for State and County purposes
so far as the same may be followed consistently and without conflict.
