[R.O. 2012 §150.010; CC 1973 §32-1]
Nothing contained in this Chapter or in the ordinance adopting
this Chapter shall be construed to repeal or affect in any manner
any ordinance of the City levying taxes or real or personal property
or providing for the collection thereof.
[R.O. 2012 §150.020; CC 1973 §32-2; Ord. No. 2013-07-06 §1, 7-1-2013]
The County Tax Assessor shall serve and act as the Tax Assessor
for the City. The County Collector shall serve and act as the Tax
Collector for the City.
[R.O. 2012 §150.030; CC 1973 §32-3]
The Council shall have no power to relieve any person from the
payment of any tax, unless same shall have been barred by the State
Statute of limitations or exempt any person from any assessment or
burden imposed upon him/her by law.
[R.O. 2012 §150.040; CC 1973 §32-4]
For the support of the City Government, and advancement of the
public interest and the improvement of the City, and the payment of
the bonded indebtedness of the City and interest thereon, taxes shall
be assessed and levied on all property, both real and personal, subject
to taxation for State, County or City purposes.
[R.O. 2012 §150.050; CC 1973 §32-5]
It shall be the duty of the City Council, as soon as the Assessor's
book is returnable from the Board of Equalization, to establish by
ordinance the rate of taxes to be levied, assessed and collected on
the assessed valuation of real personal property, within the City,
subject to taxation or City purposes.
[R.O. 2012 §150.060; CC 1973 §32-6]
The City Council shall have the power to levy, and all merchants
and manufacturers shall pay to the City Collector, an ad valorem tax
equal to that which is levied upon real estate; the amount of which
tax shall be determined and ascertained in the same way as the State
and County tax is determined and ascertained. The Collector shall
have power to enforce the payment of such tax by seizure and sale,
as in the collection of other taxes.
[1]
State Law References — Merchants' tax, §94.080,
RSMo.; manufacturer included in definition of merchant, §150.020,
RSMo.
[R.O. 2012 §150.070; CC 1973 §32-7]
The tax levied and collected for the purpose or payment of the
bonded indebtedness of the City and the interest thereon shall not
be used for any other purpose whatever, but shall be placed in a separate
fund and used for that purpose.
[R.O. 2012 §150.080; CC 1973 §32-8]
In assessing property, both real and personal, in the City,
the County Assessor shall assess all property in the City, and after
the same has been passed upon by the Board of Equalization, as herein
provided for, shall be taken as the basis from which the City Council
shall make the levy for City purposes.
[R.O. 2012 §150.090; CC 1973 §32-9]
For the purpose of giving the City representation on the County
Board of Equalization, when said Board is sitting for the purpose
of equalizing the assessment on such City property, the Mayor and
one other person to be selected by the City Council shall sit with
the County Board of Equalization when the said Board is passing upon
the assessment of such City property, and shall each have a vote in
said Board.
[R.O. 2012 §150.100; CC 1973 §32-10; Ord. No. 2013-07-06 §2, 7-1-2013]
The assessment of City property as made by the County Assessor
shall conform to the County assessment thereof, and after the Board
of Equalization has passed upon such assessment and equalized the
same.
[R.O. 2012 §150.130; CC 1973 §32-13]
Every person owning or holding property on January first (1st)
in each year, including all such property purchased on that day, shall
be liable for taxation thereon for the ensuing year.
