[CC 1996 §145.010; CC 1977 §80.010]
The Board of Aldermen shall have power to levy, collect annually
taxes upon all real estate and personal property and all other taxable
property within the corporate limits of said City, in addition to
other taxes, and in sufficient amount for the purpose of providing
general revenue to defray the operating expenses of the City Government,
as well as to pay the interest and principal, as it may become due,
of any bonded indebtedness outstanding against the City; such taxes
shall be collected in the manner and time as hereinafter prescribed.
[CC 1996 §145.020; CC 1977 §80.020]
The annual rate of levy shall in no case exceed the maximum
rate of one hundred (100) cents on the one hundred dollars ($100.00)
assessed valuation on all subjects and objects of taxation for general
revenue purposes of the City.
[CC 1996 §145.030; CC 1977 §80.040]
The Board of Aldermen shall, within a reasonable time after
the transmission to it of the abstract of property as provided by
law, ascertain the amount of money to be raised thereon for general
revenue purposes and for the payment of interest and principal of
any outstanding bonds due or becoming due and fix the annual rate
of levy therefor by ordinance.
[CC 1996 §145.040; CC 1977 §80.060]
The City Collector shall give a receipt to each person paying
taxes showing the amount paid and on what property paid and shall
write opposite the name of such person in the tax books in the proper
column the word "Paid" and the date of payment; the receipt of the
City Collector shall agree and conform with the form of receipt required
by law to be used and given by the County Collector as near as practicable.
[CC 1996 §145.050; CC 1977 §80.070]
On the first (1st) day of January of each year, all unpaid City
taxes shall become delinquent and the taxes on real estate shall be
a lien thereon.
[CC 1996 §145.060; CC 1977 §80.080]
It shall be the duty of the Collector, annually, on the first
(1st) meeting of the Board in April of each year or as soon thereafter
as may be, to make out, under oath, lists of delinquent taxes remaining
due and uncollected for each year, to be known as the "Land and Lot
Delinquent List" and the "Personal Delinquent List" and the Board
of Aldermen at such meeting, or as soon thereafter as may be, shall
carefully examine such lists and if it appears that all property and
taxes contained in said lists are properly returned as delinquent,
the Board shall approve the same and cause a record thereof to be
entered on the journal and cause the amount thereof to be credited
to the account of the Collector who shall be charged therewith and
who shall proceed to collect the same, in the same manner and under
the same regulations as are or may be provided by law for the collection
of delinquent lists or real and personal taxes for State and County
purposes.
The Collector shall annually, at such times as may be designated
by ordinance, submit a detailed report to the Board of Aldermen stating
the various monies collected by him/her during the year, and the amounts
uncollected, and the names of the persons from which he/she failed
to collect, and the causes therefor.
[Ord. No. 1632 §1, 7-20-2009]
A.
If
no other procedure is established by law for protesting a fee, tax
or license charge, then a person who has paid any fee, tax or license
charge shall protest at the time of paying such fee, tax or license
charge or within thirty (30) days thereafter by filing with the Financial
Services Director of the City a written statement setting forth the
grounds on which the protest is based, the true value of the money
in dispute, the date when the fee, tax or license charge was paid
and proof that the person making the claim paid the fee, tax or license
charge.
B.
If
no other procedure is established by law for protesting a fee, tax
or license charge and a person has paid a fee, tax or license charge
prior to the passage of this Section, such person shall have the right
to protest the payment of the fee, tax or license charge, provided
the statute of limitations has not expired on the claim and the claim
is filled within thirty (30) days of the passage of this Section with
the Financial Services Director of the City setting forth therein
a statement of the grounds on which the protest is based, the true
value of the money in dispute, the date when the fee, tax or license
charge was paid and proof that the person making the claim paid the
fee, tax or license charge.
C.
The City Treasurer shall set aside, in a separate fund, all or part of such fee, tax or license charge which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an administrative hearing officer appointed by the City Administrator shall hold a hearing on the protest. Notice of the hearing and presentation of evidence shall be in accordance with the City Code. A record of the hearing shall be made and upon hearing the evidence, the administrative hearing officer shall rule on the validity of the protest within ten (10) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall, within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file their administrative appeal pursuant to the rules established in Chapter 536, RSMo., for a review of a contested case in the Circuit Court of Pike County. If no action is taken to appeal the decision of the administrative hearing officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the City Treasurer shall, when such decision is final, disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City. If the protest is valid, then the City Treasurer shall, when the decision is final, refund to the person who protested the fee, tax or license charge the amount found to be invalid plus interest at the rate of four percent (4%) interest on the sum from the time it was paid to the City.
D.
Nothing
in the Section shall preclude the City from exercising its rights
to determine the enforceability and applicability of this Section
when a person challenges such authority wherever and however such
rights may be asserted under applicable law.
