The Board of Aldermen shall, from
time to time, provide by ordinance for the levy and collection of
all taxes, licenses, wharfage and other duties not herein enumerated
and, for neglect or refusal to pay the same, shall fix such penalties
as are now or may hereafter be authorized by law or ordinance.
The Board of Aldermen shall hold
at least one (1) public hearing on the proposed rates of taxes at
which citizens shall be heard prior to their approval. The Board of
Aldermen shall determine the time and place for such hearing. A notice
stating the hour, date and place of the hearing shall be published
in at least one (1) newspaper qualified under the laws of the State
of Missouri of general circulation in the County within which all
or the largest portion of the City is situated, or such notice shall
be posted in at least three (3) public places within the City; except
that, in any County of the First Class having a Charter form of government,
such notice may be published in a newspaper of general circulation
within the City even though such newspaper is not qualified under
the laws of Missouri for other legal notices. Such notice shall be
published or posted at least seven (7) days prior to the date of the
hearing. The notice shall include the assessed valuation by category
of real, personal and other tangible property in the City for the
fiscal year for which the tax is to be levied as provided by Subsection
(3) of Section 137.245, RSMo., the assessed valuation by category
of real, personal and other tangible property in the City for the
preceding taxable year, for each rate to be levied the amount of revenue
required to be provided from the property tax as set forth in the
annual budget adopted as provided by Chapter 67, RSMo., and the tax
rates proposed to be set for the various purposes of taxation. The
tax rates shall be calculated to produce substantially the same revenues
as required in the annual budget adopted as provided in this Chapter.
Following the hearing the Board of Aldermen shall fix the rates of
taxes, the same to be entered in the tax book. Failure of any taxpayer
to appear at such hearing shall not prevent the taxpayer from pursuit
of any other legal remedy otherwise available to the taxpayer. Nothing
in this Section absolves the City of responsibilities under Section
137.073, RSMo., nor to adjust tax rates in event changes in assessed
valuation occur that would alter the tax rate calculations.
In the absence of a City Assessor,
and until such City Assessor is duly appointed and qualified, it shall
be the duty of the Mayor of the City to procure from the County Clerk
of Lawrence County, Missouri, on or before the first day of October
of each year a certified abstract from his/her assessment books of
all property within the corporate limits of the City made taxable
by law for State purposes and the assessed valuation thereof as agreed
upon by the Board of Equalization, which abstract shall be immediately
transmitted to the Board of Aldermen, and it shall be the duty of
the Board of Aldermen to establish by ordinance the rate of taxes
for the year.
When the Board of Aldermen shall
have fixed the rate of taxation for any given year, it shall be the
duty of the City Clerk to cause to be prepared 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 Assessor and Board of Equalization, the amount of taxes, whether
general or special, due thereon and shall charge the City Collector,
or other official collecting taxes, with the full amount of taxes
levied and to be collected.
A.
On the first 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.
B.
Each tract of land in the back tax book,
in addition to the amount of tax delinquent, shall be charged with
a penalty 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.
[R.O. 2004 § 140.130; Ord. No. 11.79 § 1, 10-14-2008]
A.
Any person who pays a fee, tax or license
charge authorized by an ordinance of the City may protest all or any
part of any fee, tax or license charge paid by filing a protest as
set forth in this Section. If no other procedure is established by
law for protesting the fee, tax or license charge, then a person desiring
to pay any fee, tax, or license charge under protest shall, at the
time of paying such fee, tax or license or within seven (7) days thereafter,
file with the Mayor of the City a written statement setting forth
the grounds on which the protest is based. The statement shall include
the true value of the money in dispute which is claimed by the person
paying such fee, tax or license charge.
B.
The Mayor shall cause to be impounded in
a separate fund all or part of such fee, tax or license charge which
is in dispute that is paid directly to the City. Within thirty (30)
days after filing the protest, a hearing shall be held on the protest.
Written notice of the date, time and location of the hearing shall
be given by first class mail to the person filing the protest at the
address provided in the written statement of protest, said mailing
to occur at least ten (10) days prior to the hearing. Upon hearing
any evidence and/or arguments submitted, the Mayor shall rule on the
validity of the protest. If the protest is ruled invalid, then any
person protesting the payment of the fee, tax or license charge shall,
within thirty (30) days after such ruling, commence an action against
the City by filing a petition for review and for recovery of the amount
protested in the Circuit Court of this County. If any person so protesting
the fee, tax or license charge shall fail to commence an action within
the time prescribed in this Subsection, then such protest shall become
null and void and of no effect, and the Mayor shall then order disbursed
to the proper official or account the fee, tax or license charge as
impounded as authorized by the laws of the City. If a final decision
is rendered holding that the fee, tax or license charge is invalid,
then the Mayor shall order refunded to the person who protested the
fee, tax or license charge the amount of the charge which was found
to be invalid.
