[1]
Editor's Note: The City has provided for collection of real
and personal property taxes by ordinance and contract with St. Louis
County.
[Code 1965, § 4.26]
Assessments of property in the City shall be made by the assessor
of the county as provided by law.
[Ord. No. 309, 6-26-1956; Code 1965, § 4.27]
(a)
In order to assist the assessor of the county in assessing all real
and tangible personal property situated within the City, and subject
to taxation under the laws of Missouri, it shall be the duty of the
City Clerk/Collector to transmit, prior to the fifteenth day of each
month, the following information pertaining to the City for the month
next preceding: All changes in zoning from residential to local business
or commercial and light industrial, and all special permits authorizing
the use of land for local business or commercial or light industrial
purposes.
(b)
The City Clerk/Collector shall transmit the information herein specified
on such forms as shall be prescribed by the county assessor; provided
that until such forms are so prescribed, the City Clerk/Collector
shall devise and use such forms as he considers suitable for said
purpose.
[Ord. No. 45, §§ I
— III, 7-25-1950; Code 1965, § 5.30; Ord. No. 1595, §§ 1, 2, 2-24-1976]
(a)
Delinquent date. Special tax bills shall become due when issued and
shall become delinquent 60 days after issuance, unless otherwise provided
by ordinance. General taxes shall become delinquent on January first
of each year.
(b)
Interest; special taxes. Special taxes shall bear interest at the
rate of 1% per month for the first eight months of delinquency, and
thereafter at 8% per year until paid, unless otherwise provided by
ordinance for specific tax bills.
