[R.O. 2008 §125.030; Ord. No. 264, 10-3-1977]
A. 
When the Board of Aldermen has fixed the rate of taxation for any given year, and the County Clerk has made out appropriate and accurate tax books, and has delivered said tax books to the City Collector, the City Collector shall be charged with the full amount of the taxes therein and thereby shown to have been levied and to be due.
B. 
It shall be the duty of the City Collector to attend to the collection of all such taxes in the same manner and under the same rules and regulations as provided by statutory law for the collection and enforcement of the payment of State and County taxes.
C. 
The City Collector shall be charged with all licenses, and taxes and duties of all kinds due to the City.
D. 
It shall be the duty of the City Collector to attend to the collection of the same in the manner provided by ordinance.
[R.O. 2008 §125.050; Ord. No. 264 §§7 — 8, 10-3-1977]
A. 
Whenever any person shall pay taxes charged on the tax books or tax bills, the Collector shall enter such payment in his/her lists, and give the person paying the same a receipt specifying the name of the person for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description on the Collector's list, in whole or in part, as the case may be; and the Collector shall enter "paid" against each tract or lot of ground when he/she collects the tax thereon.
B. 
The Collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes; provided, the person paying such tax shall furnish a particular description of the part; and if the tax on the remainder of such lot or parcel of land shall remain unpaid, the Collector shall enter such description in his/her return, to the end that the part on which the tax remains unpaid may be clearly known. If payment is made on an individual share of real estate, the Collector shall enter on his/her records the name of the owner of such share, so as to designate upon whose undivided share the tax has been paid.
[R.O. 2008 §125.070; Ord. No. 264 §10, 10-3-1977]
Within ten (10) days after the annual settlement of the Collector and after said delinquent lists shall have been returned by the Collector, examined and approved by the Board of Aldermen and a record thereof entered on the journal, or as soon thereafter as may be, the City Clerk shall make, from said delinquent lists, in a book to be called the "Back Tax Book," a correct list, in numerical order, of all tracts of land and town lots on which back taxes shall be due in this City, setting forth opposite each tract of land or town lot the name of the owner, if known, and if the owner thereof be not known, then to whom the same was last assessed, the description thereof, the year or years for which such tract of land or town lot is delinquent or forfeited, and the amount of the original tax due on said real estate; said Back Tax Book, when completed, shall be delivered by said Clerk to the City Collector, who shall be charged therewith, and who shall receipt therefor. The Collector shall proceed to collect said delinquent taxes in the same manner and under the same regulations as provided in this Chapter.
[R.O. 2008 §125.080; Ord. No. 7-1 §9, 1-25-1955]
A. 
All lots and lands on which taxes are delinquent and unpaid shall be subject to sale to discharge the lien for said delinquent and unpaid taxes as provided for by this Chapter and the laws of this State on the fourth Monday in August of each year.
B. 
No real property shall be sold for City taxes without judicial proceedings, unless the notice of sale shall contain the names of all record owners thereof, or the names of all owners appearing on the land tax book and all other information required by law; provided, however, delinquent taxes, with penalty, interest and cost, may be paid to the City Collector at any time before the property is sold therefor.
C. 
The entry of record in the Back Tax Book by the City Collector listing the delinquent lands and lots as provided for in this Chapter shall be and become a levy upon such delinquent lands and lots for the purpose of enforcing the lien of delinquent and unpaid taxes together with penalty, interest and cost.
D. 
No proceedings for the sale of land and lots for delinquent taxes under the provisions of this Chapter, relating to the collection of delinquent and back taxes and providing for foreclosure sale and redemption of land and lots therefor, shall be valid unless initial proceedings therefor shall be commenced within three (3) years after delinquency of such taxes, and any sale held pursuant to initial proceedings commenced within such period of three (3) years shall be deemed to have been in compliance with the provisions of said law insofar as the time at which such sales are to be had is specified therein.
[R.O. 2008 §125.090; Ord. No. 7-1 §12, 1-25-1955]
A. 
Tangible personal property taxes, for the purpose of this Section, shall become delinquent on the first day of January following the day when said bills are placed in the hands of the Collector, and suit thereon may be instituted on and after the first day of February following, and within five (5) years from said date.
B. 
All actions commenced under this Section shall be prosecuted in the name of the State of Missouri, at the relation and to the use of the City Collector and against the person or persons named in the tax bill, and in one petition and in one count thereof may be included the said taxes for all such years as may be delinquent and unpaid, and said taxes shall be set forth in a tax bill or bills of said personal back taxes duly authenticated by the certificate of the Collector and filed with the petition; and said tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in said suit is just and correct, and all notices and process in suits under this Section shall be pursued and served in the same manner as in civil actions, and the general laws of this State as to practice and proceedings and appeals and writs of error in civil cases shall apply, as far as applicable, to the above action; provided, however, that in no case shall the City Collector or the City be liable for any costs, nor shall any be taxed against him/her or it.