[R.O. 1994 §105.340; CC 1955 Ch. 4 Art. V, §1]
The City Collector shall within fifteen (15) days after his/her appointment take the oath of office and enter into a bond to the City of Jonesburg as prescribed in Section 115.055, subject to the approval of the Board of Aldermen.
[R.O. 1994 §105.350; CC 1955 Ch. 4 Art. V, §2]
The City Collector shall receive the tax books as made out by
the City Clerk each year, and proceed to collect all taxes due thereon
as prescribed by the laws of the State of Missouri, and the ordinances
of the City of Jonesburg; and shall also collect all other taxes,
license fees, penalties, water fees, and other monies due or becoming
due to the City of Jonesburg from any and every source.
[R.O. 1994 §105.380; CC 1955 Ch. 4 Art. V, §5]
At the request of the Board of Aldermen, the City Collector
shall report to the Board of Aldermen all delinquent taxes collected,
and he/she shall pay the same into the City Treasury; provided, that
the Board of Aldermen may declare worthless any and all personal delinquent
taxes which they may deem uncollectible.
[R.O. 1994 §105.400; CC 1955 Ch. 4 Art. V, §7]
It shall be the duty of the City Collector to pay into the Treasury,
as soon as possible but no less often than monthly, all monies received
by him/her from all sources which may be levied by law or ordinances;
also, all licenses of every description authorized by law to be collected,
and all monies belonging to the City which may come into his/her hands.
[R.O. 1994 §105.420; CC 1955 Ch. 4 Art. V, §9]
The Collector shall diligently endeavor to collect all taxes
which he/she is required to collect, and to that end he/she shall
have power to seize and sell the goods and chattels of persons liable
for taxes, in the same manner as goods and chattels are, or may be
required to be seized under execution issued on judgments at law,
and no property shall be exempt from seizure and sale for taxes due
on land, lots or on personal property; provided, however, that no
such seizure or sale for taxes shall be made until after the first
day of October of each year; and provided further, that no seizure
and sale of goods and chattels shall be made until the Collector has
made demand for the payment of the taxes to the party liable to pay
the same, which said demand should be made either by personal service
or by leaving a written or printed notice at his/her place of abode,
with some member of the family over fifteen (15) years of age, or
in case of a non-resident by a registered notice to the last known
address of such person. Such seizure may be made at any time after
the first day of October and after they become delinquent.
[R.O. 1994 §105.430; CC 1955 Ch. 4 Art. V, §10]
Whenever taxes shall be collected by seizure and sale of goods
and chattels, in addition to the amount of taxes and costs for failure
to pay the Collector as provided by this Section, Article, and Chapter,
the Collector shall levy the necessary costs of the proceedings and
the interest on the amount of the taxes and costs of said failure
and his/her trouble. If the Collector has reason to believe that any
person owing taxes to the City of Jonesburg is about to move from
the said City without paying the same, he/she may, at any time, levy
such taxes with costs and charges, by distress and sale; provided
that in levying and selling such personal property for taxes the Collector
shall be governed by the same rules and be entitled to the same fees
as Sheriffs are, or may be, for like services upon execution.
