[R.O. 2012 §150.140; CC 1973 §32-25]
Real property within the City shall in all cases be liable for
all real estate taxes due the City, and a lien is hereby created in
favor of such City.
[R.O. 2012 §150.150; CC 1973 §32-26; Ord. No. 1525 §3, 6-6-1912; Ord. No. 98-2-15 §1, 2-23-1998]
Tangible personal property taxes and all personal taxes assessed
by the City after January first (1st) of each year shall constitute
a debt in favor of the City, and when unpaid and delinquent, a personal
judgment may be recovered against the party or parties assessed with
such taxes before any Court of this State having jurisdiction; provided
however, the taking of such judgment shall in no way limit the City
from pursuing any other available remedy.
[R.O. 2012 §150.160; CC 1973 §32-27; Ord. No. 1525 §3, 6-6-1912]
Upon January first (1st), of each year all unpaid City taxes,
both personal and real, shall become delinquent.
[R.O. 2012 §150.170; Ord. No. 82-12-2 §II, 12-6-1982; Ord. No. 98-2-15 §1, 2-23-1998; Ord. No. 2013-07-06 §3, 7-1-2013]
A.
All
delinquent taxes shall be subject to a seven percent (7%) penalty
pursuant to Section 52.290, RSMo. Such penalty shall be disbursed
by the County Collector pursuant to Section 52.290, RSMo.
B.
In
addition to any other penalty, if any taxpayer shall fail, refuse
or neglect to pay the Collector his/her taxes prior to the time that
they become delinquent, then it shall be the duty of the Collector
after said taxes become delinquent to collect an additional sum as
interest of eighteen percent (18%) per year and to thereafter pay
all such sums to the City as in other cases provided.
[R.O. 2012 §150.180; CC 1973 §32-29]
Delinquent taxes shall be collected in the manner provided by
law for the collection of real and personal taxes for State and County
purposes.
[R.O. 2012 §150.190; CC 1973 §32-30; Ord. No. 1525 §8, 6-6-1912]
Upon a finding by the Council that taxes, both real and personal,
are delinquent, and that said amounts are uncollectible, or that collection
of same would not be feasible from an economic standpoint, the Council
by ordinance, may abate the same.
[R.O. 2012 §150.195; Ord. No. 98-2-15 §1, 2-23-1998]
No remedy is intended to be exclusive of any other remedy, but
each remedy now or hereafter available shall be cumulative and in
addition to every other remedy and may be exercised without exhausting
and without regard to any other available remedy.
