[HISTORY: Adopted by ordinance 6-14-1993; amended 10-9-1995 by Ord. No. 14. Subsequent amendments noted where
applicable.]
The Board of Aldermen shall have power to levy, collect annually
taxes upon all real estate and personal property, and all other taxable
property, within the corporate limits of said City, in addition to
other taxes, and in sufficient amount for the purpose of providing
general revenue to defray the operating expenses of the City government,
as well as to pay the interest and principal, as it may become due,
of any bonded indebtedness outstanding against the City; such taxes
shall be collected in the manner and time as hereinafter prescribed.
The annual rate of levy shall in no case exceed the maximum
rate of $0.100 on the $100 valuation on all subjects and objects of
taxation of general revenue purposes of the City. Provided however,
the Board of Aldermen shall not have the power to levy a rate of tax
on real estate or personal property for any given year that will produce,
mathematically, more than 10% in excess of the taxes levied for the
previous year.
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 Lincoln County, Missouri,
on or before the first day of July of each year a certified abstract
from his assessment books of all property within the corporate limits
of the City made taxable by law for state purposes, (including personal
property outside said City but owned by persons residing within said
City that is made taxable and subject to levy for City 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.
The Board of Aldermen shall, within a reasonable time after
the transmission to it of the abstract of property as provided in
Section Three hereof, ascertain the amount of money to be raised thereon
for general revenue purposes and for the payment of interest and principal
of any outstanding bonds due or becoming due, and fix, the annual
rate of levy therefor by ordinance.
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 and collector
to make out 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
equalization or in the absence of a City assessor, as shown by the
certified abstract of property procured from the County Clerk as heretofore
provided by this ordinance, the amount of taxes, whether general or
special, due thereon.
The City Clerk and collector shall give a receipt to each person
paying taxes, showing the amount paid and on what property paid, and
shall write opposite the name of such person in the tax books in the
proper column the work "Paid" and the date of payment; the receipt
of the City Clerk and collector shall agree and conform with the form
of receipt required by law to be used and given by the County Collector
as near as practicable.
A.
On the first day of January of each year, all unpaid City taxes shall
become delinquent and the taxes on real estate shall be a lien thereon;
and all such delinquent taxes shall bear interest thereon at the rate
of 1 1/2% per month from the time they become delinquent until
paid; and shall also be subject to the same fees, penalties, commissions
and charges as provided by law of the State of Missouri for delinquent
state and county taxes, and shall be collected from the property owners
and the enforcement of all taxes, penalties, fees, commissions and
charges authorized by law and provided for herein to be paid by property
owners shall be made in the same manner and under the same rules and
regulations as are or may be provided by law for the collection and
enforcement of the payment of state and county taxes, including fees,
penalties, commissions and other charges.
It shall be the duty of the City Clerk and collector, annually,
on the first meeting of the Board, in April of each year, or as soon
thereafter as may be, to make out, under oath, lists of delinquent
taxes remaining due and uncollected for each year, to be known as
the "Land and Lot Delinquent List" and the "Personal Delinquent List",
and the Board of Aldermen at such meeting, or as soon thereafter as
may be, shall carefully examine such lists, and if it appears that
all property and taxes contained in said lists are property returned
as delinquent, the Board shall approve the same and cause a record
thereof to be credited to the account of the City Clerk and collector,
who shall be charged therewith, and who shall proceed to collect the
same, in the same manner and under the same regulations as are or
may be provided by law for the collection of delinquent lists or real
and personal taxes for state and county purposes. (Section 139.140,
RSMo. 1969)
It shall be the duty of the City Clerk and collector, at the
first meeting of the Board of Aldermen in March of each year to make
a full, just and true exhibit of his account for the preceding year
with the City, embracing the amount of all taxes on real estate and
personal property, advalorem taxes, license taxes and all other duties,
collected by him and how and to whom paid; and it shall be the duty
of the Board of Aldermen to audit the accounts of said City Clerk
and collector, and ascertain the amount of money, if any, in the hands
of the City Clerk and collector belonging to the City, and shall make
an order requiring the same, if any, found to be due to be paid over
to the City Treasurer immediately, and in default of such payment,
suit shall be brought on the City Clerk and collector's bond
to enforce payment of same.
