[R.O. 2004 § 130.120; CC 1978 § 109.010]
The City of Lake Lotawana, Missouri, pursuant to Sections 70.220
through 70.320, RSMo., is hereby authorized to enter into an agreement
with Jackson County, Missouri, whereby said County will furnish and
perform tax collection services to the City.
[R.O. 2004 § 130.130; CC 1978 § 109.015]
The County will collect for the benefit of and remit to the
City such real estate, merchants-manufacturers and personal property
taxes as the City may impose.
[R.O. 2004 § 130.140; CC 1978 § 109.020]
A.
On or before August 1 of each year, the City shall cause to be certified
to the County an alphabetically arranged listing by tax categories
of the names and addresses of persons, firms and corporations subject
to taxation by the City for merchants, manufacturers and personal
property taxes, an alphabetically arranged listing by legal description
of all tracts of real estate subject to taxation by the City and a
statement of the applicable levy or levies.
1.
All valuations to which such levies shall be applied for the
purpose of computing the amount of taxes due the City for such purposes
shall be supplied by the County, it being understood that such shall
be the then prevailing County tax valuation as established by the
County Assessor or County Board of Equalization.
2.
Under no circumstances shall the City have any authority at
any time during the terms of such an agreement to increase or decrease
the amount of the assessed valuation or adjust the amount of tax billings,
except in the cases of duplicate or erroneous assessments.
[R.O. 2004 § 130.150; CC 1978 § 109.030]
The County will, as early as practicable before December 31 of each year, cause to be sent by regular mail to each of the persons, firms and corporations described and at the addresses shown on the listings furnished in accordance with the provisions of Section 130.130 of this Code a statement showing the amount of taxes due to the City for merchants, manufacturers and personal property assessments and will also cause to be mailed to all persons, firms and corporations at the addresses shown on the books of the County a statement showing the amount of real estate taxes due the City. Such statements so mailed may be combined with or made a part of statements sent to these persons, firms and corporations by the County on behalf of other taxing authorities, but the amount of taxes due the City shall be separately stated and clearly identified. All payments due under such tax bills so issued shall be made to the order of the County collecting authority.
[R.O. 2004 § 130.160; CC 1978 § 109.040]
All funds collected and received by the County under such an
agreement shall be deposited in such bank or banks as the County may
select, and such funds may be commingled with other funds collected
and deposited by the County. Within fifteen (15) days following the
close of each calendar month during such an agreement, the County
shall furnish the City a statement estimating collections received
for the account of the City during the previous month. At the same
time, the County shall remit to the City the amount shown by such
estimate. Subsequently and as soon thereafter as conveniently possible,
the County shall furnish to the City a final accounting and remittance,
the same to be on an annual or more frequent basis as the County may
elect. Such estimated and final accountings shall identify the categories
of taxes collected and interest and penalties, if any, but shall not
include the names and addresses of taxpayers or tracts of real estate,
which latter information shall be available for inspection on the
books and records of the County.
[R.O. 2004 § 130.170; CC 1978 § 109.050]
The City and County have both (prior to any such agreement)
elected to the provisions of the Land Tax Collection Act, Sections
141.210 through 141.810, RSMo., as the method for collection of real
estate taxes delinquent two (2) years or more. Any such agreement
as herein authorized does not affect the collection of such delinquent
real estate taxes, it being the understanding that such taxes will
continue to be collected by the County in accordance with the provisions
of the Land Tax Collection Act.
[R.O. 2004 § 130.180; CC 1978 § 109.060]
The County will exercise all reasonable effort to perform the
agreed tax collection service, but at no time during the term of such
an agreement shall the City have any authority over or jurisdiction
over the County tax collection authorities, or the methods or systems
used by the County in the conduct of such tax collection. The County
shall perform the service covered by the authorized agreement in such
manner, by such methods and at such times as the County may at its
sole discretion select.
[R.O. 2004 § 130.190; CC 1978 § 109.070]
The City will in such agreement represent and guarantee to the
County that all names, addresses, real estate descriptions and levies
certified to the County will be accurate and the County will assume
no responsibility to verify or reconcile such information.
[R.O. 2004 § 130.200; CC 1978 § 109.080]
In any such agreement, the County shall retain a commission of one percent (1%) of all taxes, interest, penalties and costs collected. Such commission shall be deducted from the remittance described in Section 130.150 hereof by the County, and a notation thereof and receipt therefor to be shown on the County's estimated and final accounts for each period. This commission shall be used by the County in defraying the necessary costs to perform the tax collection service.
