[1]
Cross References—As to tax levy—council duty,
charter § 6.10(a); as to election for increased taxes, charter
§ 6.10(b).
[R.O. 2009 § 3.16.010; Prior Code § 2-204; Ord. No. 4250 § 1, 1981]
The City Clerk and Mayor of the City shall meet with the Board
of Equalization of Scott and New Madrid Counties at the office of
the County Clerks, on the first (1st) Monday in April of each year
and during the time the Board of Equalization is passing upon and
considering the assessment of property within the City, they shall
sit with the Board and have votes on any and all questions pertaining
to the City which may arise before the Board.
[R.O. 2009 § 3.16.020; Prior Code § 2-204(b)]
The assessment of all property, both real and personal, within
the City, as made by the County Assessors, shall be taken and used
by the City Collector in the collection of City taxes, the Board of
Equalization having passed upon same prior to its being furnished
to the City by the County Clerks of Scott and New Madrid Counties.
This assessment shall be the basis from which the City Council shall
make and levy all property taxes for all City taxes.
[R.O. 2009 § 3.16.030; Prior Code § 2-403(a)]
For the support of the City Government, the payment of the outstanding
debt and for the advancement of the public interest and the improvement
of the City, taxes shall be levied on all property, real and personal,
subject to taxation for State, County or City purposes.
[R.O. 2009 § 3.16.050; Prior Code § 2.404]
The tax authorized for paying the interest and principal of
the bonded indebtedness of the City shall be set apart and faithfully
appropriated for those purposes and no other purposes whatever.
[R.O. 2009 § 3.16.060; Prior Code § 2-405(a)]
Between the first (1st) of January and the first (1st) of July
in each year, the City Collector shall make out and record, in a book
to be provided for that purpose, a list of lands and lots, returned
and remaining delinquent for taxes, describing such lands or lots
as the same are described in the tax books and the delinquent returns
and charging them with the amount of delinquent tax and naming the
years delinquent, separately stated, and in addition thereto a penalty
as provided in this Chapter and shall certify to the correctness thereof,
with the date when the same was recorded and sign the same himself/herself
or by deputy, officially. It shall be the duty of the City Clerk and
City Collector to compare the Collector's record of such list of delinquent
lands and lots as corrected with the corrected delinquent list and
the City Clerk shall certify in the delinquent land list on file in
his/her office and shall attach a certificate at the end of the record
of such list of delinquent lands and lots in the Collector's office
that such record contains a true copy of the delinquent land list
on file in his/her office.
[R.O. 2009 § 3.16.070; Prior Code § 2-405(b)]
The Collector shall proceed to collect the taxes contained in
the back tax book or recorded list of delinquent lands and lots in
accordance with the procedures set forth in Chapter 140, RSMo., as
amended.
