[Ord. No. 98-40, 10-15-1998]
The Assessor of Taney County, Missouri, be and is hereby named
and appointed as Assessor for the City of Hollister, as to personal
property and real estate situated within the City limits of the City
of Hollister, for the purpose of making an annual assessment for and
in behalf of the City of Hollister for the purpose of taxation for
the said City of Hollister.
[Ord. No. 98-40, 10-15-1998]
The City Clerk of Hollister, Missouri, be and is hereby named
and appointed to perform the duties of City Collector for the City
of Hollister.
[Ord. No. 98-40, 10-15-1998]
A.
The
County Clerk shall deliver to the Mayor, on or before the first (1st)
day of October of eachyear, a certified abstract from his/her assessment
books of all property within the City subject to taxation by the State
and the assessed value thereof as agreed upon by the Board of Equalization.
B.
The
County Assessor may bill the City a one percent (1%) assessment fund
fee on the tax.
[Ord. No. 98-40, 10-15-1998]
The Board of Aldermen shall, within a reasonable time after
the assessor's books of each year are returned, ascertain the amount
of money to be raised thereon for general and other purposes, and
fix the annual rate of levy therefor by ordinance, by August thirty-first
(31st) of each year.
[Ord. No. 98-40, 10-15-1998]
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, the City Clerk shall make out appropriate and
accurate tax books, and shall therein set out in suitable columns,
opposite the name of each person and the item of taxable property,
as returned by the County Assessor and Board of Equalization, the
amount of taxes, whether general or special, due thereon.
[Ord. No. 98-40, 10-15-1998]
A.
The
City Clerk shall furnish all taxpayers a statement, annually, the
first (1st) of November (or as soon thereafter as may be), of the
amount of taxes assessed for personal and property taxes.
B.
Statements
shall be printed in four (4) parts, the original will be mailed to
the taxpayer, one (1) copy customers receipt, one (1) copy for daily
deposits, and one (1) copy for Collector's records.
C.
In
March, or as soon thereafter as may be, the City Clerk shall send
out a delinquent tax notice to each tax payer that has not paid their
taxes.
[Ord. No. 98-40, 10-15-1998]
On the first (1st) day of January of each year, all unpaid City
taxes shall become delinquent and the taxes on real estate are hereby
made a lien thereon; and all such delinquent taxes shall bear interest
thereon at the rate of two percent (2%) per month from the time they
become delinquent, not to exceed eighteen percent (18%) per year,
until paid (a fractional part of a month shall be counted as a whole
month); and shall also be subject to the same fees, penalties, commissions
and charges provided by law of the State of Missouri for delinquent
State and County taxes.
[Ord. No. 98-40, 10-15-1998]
A.
The
Board of Aldermen shall require the City Clerk, at the first (1st)
meeting of the Board in April of each year, or as soon thereafter
as may be, to make out lists of delinquent taxes remaining due and
uncollected for each year, to be known as Land Delinquent List and
the Tangible Personal Property Delinquent list.
B.
The
Tangible Personal Property list shall contain: The names of all persons,
in alphabetical order, owing taxes on personal property and the amount
owed.
C.
The
Land Delinquent list shall contain: A full description of all lands
and lots and the amount owed against each, set out opposite the description.
D.
The
lists shall be examined by the Board of Aldermen, and after correction
of double assessments or erroneous descriptions, certified to the
City Clerk.
E.
The
City Clerk shall then make from the delinquent lists, a back tax book
for collection in accordance to the procedure for the collection of
State and County taxes.
[Ord. No. 98-40, 10-15-1998]
A.
Limitation Of Actions. No proceedings for the sale of land
for delinquent taxes shall be valid unless initial proceedings therefor
shall be commenced within three (3) years after delinquency of such
taxes.
B.
Notice Of Sale.
1.
The City Clerk shall publish the delinquent land list in some newspaper
of general circulation in the County for three (3) consecutive weeks,
on insertion weekly, before the sale, the last insertion to be at
least fifteen (15) days prior to the fourth (4th) Monday in August
(published the fourth (4th) Friday in July and the first (1st) and
second (2nd) Friday of August).
2.
The names of all record owners or the names of all owners appearing
in the land tax book; a description of the land in forty (40) acre
tracts or other legal subdivision (lots to be described by number,
block, and addition); the aggregate amount of taxes (including interest
and penalties) stated for each separately, shall be printed together
with a notice that so much of such land necessary to discharge the
taxes will be sold at public auction beginning at 10 A.M. at the courthouse
door on the fourth (4th) Monday in August.
3.
The City Clerk, prior to the sale, shall certify on his/her copy
of the list and notice the dates of publication and name of the newspaper
in which it is published.
4.
The costs shall be paid by the City and taxed as part of the costs
of the sale of the land.
C.
Manner Of Sale.
1.
The sale shall be by public auction.
2.
The person offering to pay the required sum of delinquent taxes for
the least quantity of any tract shall be considered the purchaser,
except a non-resident of Missouri cannot purchase property unless
he/she file with the City Clerk a consent to the jurisdiction of the
Circuit Court, and appoint some person within the City to act as his/her
agent for the service of process in any suit arising out of the sale
for taxes.
3.
When less than the entire tract is sold, the quantity sold shall
be in square form and, as near as practicable, in the most northwesterly
corner of the tract, and when any part of a City lot is sold, the
part sold shall extend from the main street fronting the lot, to the
rear of the lot.
4.
The City Clerk shall attend the sale in person or by Deputy and act
as clerk of the sale, and enter into a record book, the description
of the land, how much was sold, to whom sold, and the price.
5.
If no one bids on the land, the City Clerk shall enter the fact in
his/her book and the tract shall be offered again at the next sale
of delinquent lands. If not sold at that sale, it shall be offered
a third (3rd) time to the highest bidder, but there is no redemption
from such sale, and the purchaser is immediately entitled to a collector's
deed.
6.
The City may bid for such land to prevent the loss of taxes for inadequate
bids.
7.
When the sale is made, the purchaser shall immediately pay his/her
bid to the City Clerk.
D.
Certificate Of Purchase.
1.
After payment has been received, the City Clerk shall give the purchaser
a certificate of purchase which shall carry a numerical number, describing
the land purchased, the total amount of the tax, and the sum bid.
The certificate shall also recite the name of the owner or reputed
owner, or the name of the person to whom the tract is assessed, together
with his/her address.
2.
The certificate shall contain the date of sale and the date when
the purchaser will be entitled to a collector's deed, and the rate
of interest, not to exceed ten percent (10%) per annum. The certificate
shall be authenticated by the City Clerk and recorded in his/her records.
The certificate is assignable if notice of assignment is endorsed
on the certificate and entered in the records of the City Clerk.
E.
Redemption. Within two (2) years following the sale, the
owner of the land may redeem it by paying to the City Clerk for the
use of the purchaser the full sum of the purchase price together with
interest not to exceed ten percent (10%) per annum together with all
subsequent taxes paid by the purchaser with interest not to exceed
eight percent (8%).
F.
Collector's Deed. If not redeemed within two (2) years,
the City Clerk shall, upon production of a certificate of purchase,
execute to the purchaser, his/her heirs or assigns, a deed to the
real estate sold vesting in the purchaser fee simple title, subject
to unpaid taxes.
[Ord. No. 98-40, 10-15-1998]
A.
When Delinquent. Personal taxes are delinquent on the first
(1st) day of January following their assessment.
B.
Manner In Which Collected.
1.
Personal property taxes are collected by a suit in the Circuit Court
of the County, prosecuted in the name of the State of Missouri, at
the relation and to the use of the City Clerk against the person named
in the tax bill.
2.
Suit may be commenced on the first (1st) day of February following
the delinquency of the personal tax and within five (5) years of said
day.
3.
Before any suit is commenced the City Clerk shall notify the delinquent
taxpayer by regular mail that there are taxes assessed against him/her
and the year for which they are due, and if the same are not paid
within thirty (30) days, suit will be brought to recover the taxes.
4.
In any suit, the City Clerk's certificate that he/she mailed the
notice and giving the date of the mailing, shall be attached to the
petition and shall constitute prima facie evidence of notice.
