[Ord. No. 6 §1, 2-7-1921]
For the support of the City Government, the payment of the outstanding
debt, and for the advancement, interest and improvement of the City
of Tipton, taxes shall be levied upon all property, real and personal
and mixed, that is subject to taxation for State, County or City purposes.
[Ord. No. 6 §9, 2-7-1921]
Every person owning or holding property on the first (1st) day
of January including all property purchased on that day shall be liable
for the taxes thereon for the ensuing year.
[Ord. No. 6 §10, 2-7-1921]
As soon as may be, after the tax book of each year shall have
been completed as hereinabove provided, the City Clerk shall deliver
the same to the Collector and take his/her receipt for the aggregate
amount of all general and special taxes thereon, which receipt shall
be filed and carefully preserved by the Clerk.
The Collector shall enforce the payment of City taxes in the
same manner and under the same rules and regulations as are or may
be provided by State laws for the collection and enforcement of the
payment of State and County taxes.
[Ord. No. 6 §16, 2-7-1921]
Whenever any person shall pay taxes charged on the tax book
the Collector shall enter such payment thereon and give the person
paying the same a receipt, specifying therein 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 tax books, in whole or in part as the case may be, and the
Collector shall enter "Paid" opposite each lot or tract of land, when
he/she collects the tax due thereon. The Collector shall receive taxes
on parts of any lot, piece or parcel of land charged with taxes; provided,
the person paying such tax shall furnish him/her a particular specification
of the part, and if the tax on the remainder of such lot, piece or
parcel of land shall remain unpaid, the Collector shall include such
specification in his/her return, to the end that the part on which
the tax remains unpaid may be clearly known. If the payment is made
on an undivided share of real estate, the Collector shall enter on
his/her record or tax book the name of the owner of such share, so
as to designate upon whose undivided share the tax has been paid.
[Ord. No. 6 §17, 2-7-1921]
It shall be the duty of the City Collector, at the close of
business on the last week day of each month, to make with the City
Clerk and the Board of Alderpersons a full and complete settlement
of the City revenue collected by him/her, from all sources whatever,
during the preceding month. In such settlement the Collector shall
show from what source each amount of revenue is received and has been
collected, keeping each class separate and distinct from all others,
to the end that it may appear in every settlement what amount of revenue
the City has received from each and every source. Every such settlement
shall be entered at large by the Clerk in a book to be kept by him/her
for that purpose, which book shall be open at all times for inspection
by any taxpayer of this City.
[Ord. No. 6 §20, 2-7-1921]
Whenever the City Collector shall be unable to collect any taxes
specified on the City tax books, having diligently endeavored and
used all lawful means to collect the same, he/she shall make lists
thereof, one (1) to be called the "Personal Delinquent List", in which
shall be stated the names of all persons owing taxes on personal property
from which taxes cannot be collected, alphabetically arranged, with
the amount due from each person, and the other to be called the "Land
and Lot Delinquent List", in which shall be stated the taxes on land
and City lots upon which taxes have not been collected, with a full
description of said land and lots, and the amount of taxes due thereon,
set opposite each tract of land and City lot.
[Ord. No. 6 §22, 2-7-1921]
At the first (1st) meeting of the Board of Alderpersons in April
of each year, or as soon thereafter as may be, the City Collector
shall make out and return under oath, the list of delinquent taxes
and back tax books remaining due and uncollected. Before allowing
the Collector credit for any taxes on the "Land and Lot Delinquent
List" or on the "Personal Delinquent List", the Board of Alderpersons
shall make special inquiry and be fully satisfied that he/she has
used due diligence to collect the same, and that he/she could not
find any personal property of the taxpayer out of which to make such
taxes. If the Board of Alderpersons is satisfied that there are any
names on the list of persons who have personal property out of which
the taxes could have been made, it shall, in passing upon such lists,
strike such names therefrom.
[Ord. No. 6 §25, 2-7-1921]
The Board of Alderpersons shall cause such settlement to be
entered of record, so as to show the amount of City Revenue Fund Tax
and Interest Fund Tax collected on the current tax book and the amount
of real estate and personal taxes uncollected. Also the amount of
such taxes collected on the Land and Lot and the Personal Delinquent
List, amount of interest collected on delinquent taxes, amount of
back taxes together with interest thereon collected on delinquent
real estate taxes, amounts collected on merchants and manufacturers
licenses, and all other licenses of every kind and character, rents,
and the amount collected from every other source of revenue, so that
the record may show in detail from what source the revenue has been
derived.
[Ord. No. 6 §26, 2-7-1921]
Upon the completion of his/her annual settlement, the Board
of Alderpersons shall cause the "Personal Delinquent List" to be returned
to the City Collector, who shall be charged with the amount of taxes
thereon by the City Clerk and who shall proceed to collect the same
as provided for in this Article, and to account therefor as for all
other money collected by him/her; and when he/she makes his/her next
annual-settlement he/she shall return such list and shall be entitled
to credit for such as he/she has been unable to collect. When his/her
term of office shall have expired, the Collector shall return to the
Board of Alderpersons all delinquent lists and a list of all judgments
and decrees rendered on any tax bills upon which suit has been brought
and which remain unpaid and the amount thereof, to the end that final
settlement be made and such lists may be delivered to his/her successor,
and so on, until the whole of such list shall be have been collected
or otherwise disposed of. Upon the making of any final settlement,
as aforesaid, the Collector shall turn over to his/her successor all
uncollected delinquent lists that have been allowed by the Board of
Alderpersons, and thereupon the Clerk shall credit his/her account
with the amount of such lists and charge the same to his/her successor.
[Ord. No. 6 §30, 2-7-1921]
All real estate upon which taxes remain unpaid on the first
(1st) day of January annually, shall be deemed delinquent, and thereupon
the City Collector shall proceed to enforce the lien of the City thereon
as provided in this Article; and failure to properly return the delinquent
list as required by this Article shall in no way affect the validity
of the assessment and levy of taxes, nor of the foreclosure and sale
by which the collection of the taxes is enforced, nor in any manner
affect the lien of the City on such delinquent real estate for the
taxes unpaid thereon.
[Ord. No. 6 §32, 2-7-1921]
The City Clerk shall file the said list in his/her office and
within ten (10) days thereafter he/she shall make the same into a
"Back Tax Book", which "Back Tax Book, under the Seal of the City,
shall be delivered to the City Collector, whose duty it shall be to
proceed to collect the same, and to that end he/she shall have power
and it is hereby made his/her duty to levy upon, seize and distrain
personal property and sell same for such taxes in the manner provided
in this Article.
[Ord. No. 6 §33, 2-7-1921]
Real property shall in all cases be liable for taxes due thereon
to the City, and the lien created in favor of the City by virtue of
the provisions of the laws of Missouri concerning delinquent and back
taxes due upon real estate shall be in force as in such laws provided.
[Ord. No. 6 §34, 2-7-1921]
Within thirty (30) days after the annual settlement by the City
Collector in each year, the City Clerk shall make in a book, to be
called the "Back Tax Book" a correct list in alphabetical order, of
all tracts of land and town lots on which back taxes shall be due
the City. He/she shall set forth opposite each tract of land or town
lot, the name of the owner, if known, and if the owner be not known,
then the name of the person to whom the said tract or lot was last
assessed, the description thereof, the year or years for which said
tract of land or town lot is delinquent, and the amount of the original
tax due each fund on said real estate, (and the interest due on the
whole of said tax at the time of making such Back Tax Book, together
with the Clerk's fees then due,) in appropriate columns arranged therefor,
and the aggregate amount of taxes, interest and Clerk's fees charged
against each tract of land or town lot, for all the years for which
the same is delinquent. Such Back Tax Book when completed, shall be
delivered by the City Clerk to the City Collector, for which he/she
shall take the Collector's receipt and charge him/her the aggregate
amount of taxes, interest and Clerk's fees contained in said Back
Tax Book. All taxes, interest and Clerk's fees hereafter contained
in the Back Tax Book as described herein shall bear interest from
the time of making out of said Back Tax Book at the rate of eighteen
percent (18%) of each year's delinquency except that the penalty on
lands redeemed prior to sale shall not exceed two percent (2%) per
month or fractional part thereof until paid. In computing interest
under this Section a fraction of a month shall be counted as a whole
month.
[Ord. No. 6 §35, 2-7-1921]
The City Collector shall proceed to collect the taxes in such
Back Tax Book contained as required by this Article, but any person
interested in or the owner of any tract of land or town lot contained
in said Back Tax Book, may redeem such tract of land or town lot or
any part thereof from the City's lien thereon by paying the Collector
the amount of the original taxes as charged against such tract of
land or town lots described in said Back Tax Book together with the
interest on same from the first (1st) day of January preceding at
the rate of eighteen percent (18%) of each year's delinquency except
that the penalty on lands redeemed prior to sale shall not exceed
two percent (2%) per month or fractional part thereof and the costs
accruing under this Article; provided, that if suit shall have been
commenced against any person owing taxes on any tract of land or town
lot contained in said Back Tax Book for the collection of taxes due
on the same, the person desiring to redeem any such tract of land
or town lot shall, in addition to the original tax and interest and
costs accruing under this Article, pay all necessary cost incurred
in the Court where the said suit is pending, together with such attorney's
fees as the Court may allow.
[RSMo. §140.150]
A.
All
lands and lots on which taxes are delinquent and unpaid are subject
to sale to discharge the lien for the delinquent and unpaid taxes
as provided for in this Chapter on the fourth (4th) Monday in August
of each year.
B.
No
real property shall be sold for City taxes without judicial proceedings,
unless the notice of sale contains 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. Delinquent taxes, with
penalty, interest and costs, may be paid to the City Collector at
any time before the property is sold therefor.
C.
The
entry in the Back Tax Book by the City Clerk of the delinquent lands
and lots constitutes a levy upon the delinquent lands and lots for
the purpose of enforcing the lien of delinquent and unpaid taxes,
together with penalty, interest and costs.
[Ord. No. 6 §41, 2-7-1921]
The Collector shall make diligent endeavor to collect all taxes
upon said Back Tax Book and whenever he/she finds that any taxes therein
have been paid he/she shall report the fact to the Board of Alderpersons
giving the name of the officer or person to whom such taxes were paid
and he/she shall likewise report to the Board of Alderpersons all
cases of double assessment or other errors and thereupon the Board
of Alderpersons shall cause the necessary action to be taken and the
proper entries to be made.
[Ord. No. 6 §42, 2-7-1921]
No action for the recovery of taxes due upon real estate or
personal property shall be commenced, had or maintained unless such
action shall be commenced within three (3) years from the time said
taxes became delinquent.
