The Chairman of the Board of Trustees shall procure from the
County Clerk of Callaway County, Missouri, within twenty (20) days
after the date of the final adjournment of the Board of Equalization
each year a certified abstract from the County assessment books, as
corrected by the Board of Equalization, on all property within the
Village of Kingdom City subject to its taxing power and the assessed
value thereof, as corrected by the Board of Equalization. Such abstract
shall be immediately transmitted to the Board of Trustees to establish,
by ordinance, the annual rates of tax levy for the year for Village
purposes on all subjects and objects of taxation within the Village.
(RSMo. § 80.460)
The tax provided for in Section 130.060 hereof shall not exceed the maximum rate for general municipal purposes of fifty cents ($0.50) on the one hundred dollars ($100.00) of assessed valuation; provided, however, that the rate of taxation for general municipal purposes herein limited may be increased for such purposes, for a period not to exceed four (4) years at any one time, when such rate and purpose of increase are submitted to a vote of the voters within the Village and two-thirds (2/3) of the voters voting thereon shall vote therefor, but such increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents ($0.30) on the one hundred dollars ($100.00) of assessed valuation. Any such vote shall be taken in accordance with the provisions of Section 80.460, RSMo. (RSMo. § 80.460)
The payment of all taxes authorized by this Article shall be
enforced by the Collector in the same manner and under the same rules
and regulations as may be provided by law for collecting and enforcing
the payment of State and County taxes. (RSMo. § 80.480)
It shall be the duty of the Board of Trustees to require the
Collector, annually, to make out and return, under oath, a list of
delinquent taxes remaining due and uncollected on the first day of
January of each year, to be known as the "delinquent list." It shall
be the duty of the Board of Trustees, at the next meeting after such
delinquent list shall be returned, or as soon thereafter as convenient,
carefully to examine the same, and if it shall appear that all property
and taxes contained in said list are properly returned as delinquent,
the Board shall approve such list and cause an order of approval to
be entered on the journal, and the amount of taxes in such list to
be credited on the account of the Collector; and shall also cause
said delinquent list or a certified copy thereof, with the bills therefor,
to be placed in the hands of the County Collector, who shall give
a receipt therefor and proceed to collect the taxes due thereon, in
like manner and with the same effect as delinquent taxes for State
and County purposes are collected. The said Collector shall pay over
the taxes collected to the Village Treasurer, at the times and in
the manner provided by law for the payment of County taxes to the
County Treasurer, and shall make the same statements and settlements
for such taxes with the Board of Trustees, and at the same time as
may be provided by law for statements and settlements with the County
Commission for County taxes, and all taxes shall bear the same rate
of interest, and the same penalties shall attach to the non-payment
thereof when due, as may be provided by law in cases of County taxes.
A certified copy of any tax bill included in the delinquent list,
approved by the Board of Trustees, shall in all cases be prima facie
evidence that the amount therein specified is legally due by the party
against whom such tax bill is made out, and that all provisions of
the law and ordinances have been duly complied with, and that the
same is a lien on the property therein described. (RSMo. § 80.480)
The Board of Trustees shall also, from time to time, provide,
by ordinance, for the levy and collection of all other taxes and licenses,
including wharfage and other dues, and to fix the penalties for neglect
or refusal to pay same, which now or hereafter may be authorized by
law or ordinance. (RSMo. § 80.490)
The Board of Trustees 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 Trustees 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 Village
is situated, or such notice shall be posted in at least three (3)
public places within the Village; 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 Village
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 Village 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 Village 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 Trustees 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 Village 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. (RSMo. § 67.110[2],
2008)
In the absence of a Village Assessor, and until such Village
Assessor is duly appointed and qualified, it shall be the duty of
the Chairman of the Village to procure from the County Clerk of Callaway
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 Village 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 Trustees, and it shall be the duty of the Board of
Trustees to establish by ordinance the rate of taxes for the year.
(RSMo. § 94.190)
When the Board of Trustees shall have fixed the rate of taxation
for any given year, it shall be the duty of the Village 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 Village Collector with the full amount
of taxes levied and to be collected. (RSMo. § 94.290)
A.
On the first day of January of each year, all unpaid Village 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. (RSMo. §§ 94.300, 140.100.1)
