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City of Lexington, MO
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2023-12-12
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Chapter 25 Taxation
Ch 1
General Provisions
Ch 2
Administration
Ch 2A
Tourism Commission
Ch 2B
Fair Board
Ch 3
(Reserved)
Ch 4
Alcoholic Beverages
Ch 5
Animal Control
Ch 6
Buildings and Building Regulations
Ch 7
Cigarettes
Ch 8
Emergency Management
Ch 8A
Fair Housing
Ch 9
Fire Prevention and Protection
Ch 9A
Flood Hazard Control
Ch 10
Food and Food Handlers
Ch 11
Garbage and Solid Waste
Ch 12
Health
Ch 13
Licenses and Business Regulations
Ch 14
Mobile Homes and Mobile Home Parks
Ch 15
Motor Vehicles and Traffic
Sch I
Speed Limits
Sch II
Stop Signs
Sch III
Yield Signs
Sch IV
One-Way Streets
Sch V
No Parking
Ch 16
Municipal Auditorium
Ch 17
Municipal Court
Ch 18
Municipal Offenses and Provisions
Ch 19
Parks and Recreation
Ch 20
Planning Commission
Ch 21
Police and Prisoners
Ch 22
Railroads
Ch 22A
Signs
Ch 23
Streets, Sidewalks, Public Grounds and Public Works Including Water Department and Sewer Department
Ch 23A
Transportation Board
Ch 24
Subdivisions
Ch 25
Taxation
Ch 25 Art I
In General
§ 25-1
Assessment of Property — How Made; Equalization; Correction of Books.
§ 25-2
Maximum Tax Rate; Manner of Increasing.
§ 25-3
Levy of Taxes; Authorized Purposes.
§ 25-4
Restrictions on Use of Tax Revenues.
§ 25-5
Persons Liable for Property Taxes.
§ 25-6
Forms, Books for Assessment; Contents; Use.
§ 25-7
Examination, Approval, Disapproval of Assessment Book.
§ 25-8
Extension of Taxes in Assessment Book; Preservation of Book.
§ 25-9
Preparation, Contents of City Tax Book.
§ 25-10
Delivery of Tax Book to City Collector.
§ 25-11
Penalty for Failure to Pay Tax on Time.
§ 25-12
Authority of City Collector to Enforce Collection by Seizure of Property.
§ 25-13
Collection of Costs, Interest When Property is Seized by City Collector.
§ 25-14
Distress and Sale in Event of Anticipated Removal of Taxpayer from City.
§ 25-15
Duties of City Collector When Tax is Paid.
§ 25-16
Payment of Tax on Part of Property Charged Therewith.
§ 25-17
Monthly Settlement of Revenue Received by City Collector.
§ 25-18
Payment of Revenue by City Collector After Monthly Settlement.
§ 25-19
Failure of City Collector to Pay Over Revenue Following Monthly Settlement.
§ 25-20
Preparation of Tax Lists, Personal and Real.
§ 25-21
Notice to Deliver List of Tangible Personal Property.
§ 25-22
through SECTION 25-30. (Reserved)
Ch 25 Art II
Delinquent and Back Taxes
§ 25-31
Preparation of Delinquent Land List; Contents, Certification.
§ 25-32
City Collector to Proceed to Collect Delinquent Taxes; Right of Parties in Interest to Redeem Land.
§ 25-33
Compromise of Delinquent Taxes.
§ 25-34
When Proceeds of Sale Exceed Amount Owed City.
§ 25-35
(Repealed)
§ 25-36
Amount of Interest on Delinquent Taxes.
§ 25-37
When Property May be Sold; Parties in Interest Need Not be Notified; Payment Prior to Sale.
§ 25-38
Publication of Delinquent List; Contents; Costs of Publication to be Taxed.
§ 25-39
Commencement of Sale; Non-Resident Purchasers.
§ 25-40
Procedure When Land is Not Sold at First Sale.
§ 25-41
Procedure When Land is Not Sold for two Successive Years.
§ 25-42
Payment by Purchaser; Failure to Pay.
§ 25-43
Issuance of Certificate of Purchase; Contents; Assignability; Fees.
§ 25-44
Possession of Land Sold.
§ 25-45
City Clerk to Act as Clerk of Sale; Duties; Fees.
§ 25-46
Redemption Generally.
§ 25-47
Partial Redemptions.
§ 25-48
Redemption by Incompetents.
§ 25-49
Record of Redemptions.
§ 25-50
Conveyance of Property Upon Failure to Redeem.
§ 25-51
Deed to Unredeemed Property; Execution, Form, Recording Fee.
§ 25-52
Certificate Holder to Pay Accrued Taxes Prior to Entitlement to Deed.
§ 25-53
Invalid Sales.
§ 25-54
When Person Entitled to Deed Dies.
§ 25-55
Delinquent Personal Taxes; Bills; Suit for Collection; Attorney Fees.
Ch 25 Art III
(Reserved)
§ 25-56
through SECTION 25-61. (Reserved)
Ch 25 Art IV
City Sales Tax
§ 25-62
Imposition of City Sales Tax.
§ 25-63
Imposition of Capital Improvement Sales Tax.
§ 25-63.1
Commission to Facilitate Financing of Capital Improvements.
§ 25-64
Park Improvements Tax.
§ 25-65
Show Me Green Sales Tax Holiday.
§ 25-65.1
Local Use Tax.
§ 25-65.2
Transportation Sales Tax.
§ 25-65.3
Adult-Use Marijuana Tax.
Ch 25 Art V
Enhanced Enterprise Zone
§ 25-66
Enhanced Enterprise Zone.
Ch 26
Vegetation
Ch 27
Vehicles For Hire
Ch 28
Water and Sewers
Ch 29
Zoning
Cross Reference
Ch CR
Cross Reference
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Chapter 25
Taxation
Cross Reference — Cigarette tax, §
7-1
et seq.
State Law Reference — Taxation by third class cities, RSMo. § 94.010.
Article I
In General
chevron_right
SECTION 25-1
Assessment of Property — How Made; Equalization; Correction of Books.
chevron_right
SECTION 25-2
Maximum Tax Rate; Manner of Increasing.
chevron_right
SECTION 25-3
Levy of Taxes; Authorized Purposes.
chevron_right
SECTION 25-4
Restrictions on Use of Tax Revenues.
chevron_right
SECTION 25-5
Persons Liable for Property Taxes.
chevron_right
SECTION 25-6
Forms, Books for Assessment; Contents; Use.
chevron_right
SECTION 25-7
Examination, Approval, Disapproval of Assessment Book.
chevron_right
SECTION 25-8
Extension of Taxes in Assessment Book; Preservation of Book.
chevron_right
SECTION 25-9
Preparation, Contents of City Tax Book.
chevron_right
SECTION 25-10
Delivery of Tax Book to City Collector.
chevron_right
SECTION 25-11
Penalty for Failure to Pay Tax on Time.
chevron_right
SECTION 25-12
Authority of City Collector to Enforce Collection by Seizure of Property.
chevron_right
SECTION 25-13
Collection of Costs, Interest When Property is Seized by City Collector.
chevron_right
SECTION 25-14
Distress and Sale in Event of Anticipated Removal of Taxpayer from City.
chevron_right
SECTION 25-15
Duties of City Collector When Tax is Paid.
chevron_right
SECTION 25-16
Payment of Tax on Part of Property Charged Therewith.
chevron_right
SECTION 25-17
Monthly Settlement of Revenue Received by City Collector.
chevron_right
SECTION 25-18
Payment of Revenue by City Collector After Monthly Settlement.
chevron_right
SECTION 25-19
Failure of City Collector to Pay Over Revenue Following Monthly Settlement.
chevron_right
SECTION 25-20
Preparation of Tax Lists, Personal and Real.
chevron_right
SECTION 25-21
Notice to Deliver List of Tangible Personal Property.
chevron_right
SECTION 25-22
through SECTION 25-30. (Reserved)
chevron_right
Article II
Delinquent and Back Taxes
chevron_right
SECTION 25-31
Preparation of Delinquent Land List; Contents, Certification.
chevron_right
SECTION 25-32
City Collector to Proceed to Collect Delinquent Taxes; Right of Parties in Interest to Redeem Land.
chevron_right
SECTION 25-33
Compromise of Delinquent Taxes.
chevron_right
SECTION 25-34
When Proceeds of Sale Exceed Amount Owed City.
chevron_right
SECTION 25-35
(Repealed)
chevron_right
SECTION 25-36
Amount of Interest on Delinquent Taxes.
chevron_right
SECTION 25-37
When Property May be Sold; Parties in Interest Need Not be Notified; Payment Prior to Sale.
chevron_right
SECTION 25-38
Publication of Delinquent List; Contents; Costs of Publication to be Taxed.
chevron_right
SECTION 25-39
Commencement of Sale; Non-Resident Purchasers.
chevron_right
SECTION 25-40
Procedure When Land is Not Sold at First Sale.
chevron_right
SECTION 25-41
Procedure When Land is Not Sold for two Successive Years.
chevron_right
SECTION 25-42
Payment by Purchaser; Failure to Pay.
chevron_right
SECTION 25-43
Issuance of Certificate of Purchase; Contents; Assignability; Fees.
chevron_right
SECTION 25-44
Possession of Land Sold.
chevron_right
SECTION 25-45
City Clerk to Act as Clerk of Sale; Duties; Fees.
chevron_right
SECTION 25-46
Redemption Generally.
chevron_right
SECTION 25-47
Partial Redemptions.
chevron_right
SECTION 25-48
Redemption by Incompetents.
chevron_right
SECTION 25-49
Record of Redemptions.
chevron_right
SECTION 25-50
Conveyance of Property Upon Failure to Redeem.
chevron_right
SECTION 25-51
Deed to Unredeemed Property; Execution, Form, Recording Fee.
chevron_right
SECTION 25-52
Certificate Holder to Pay Accrued Taxes Prior to Entitlement to Deed.
chevron_right
SECTION 25-53
Invalid Sales.
chevron_right
SECTION 25-54
When Person Entitled to Deed Dies.
chevron_right
SECTION 25-55
Delinquent Personal Taxes; Bills; Suit for Collection; Attorney Fees.
chevron_right
Article III
(Reserved)
chevron_right
SECTION 25-56
through SECTION 25-61. (Reserved)
chevron_right
Article IV
City Sales Tax
chevron_right
SECTION 25-62
Imposition of City Sales Tax.
chevron_right
SECTION 25-63
Imposition of Capital Improvement Sales Tax.
chevron_right
SECTION 25-63.1
Commission to Facilitate Financing of Capital Improvements.
chevron_right
SECTION 25-64
Park Improvements Tax.
chevron_right
SECTION 25-65
Show Me Green Sales Tax Holiday.
chevron_right
SECTION 25-65.1
Local Use Tax.
chevron_right
SECTION 25-65.2
Transportation Sales Tax.
chevron_right
SECTION 25-65.3
Adult-Use Marijuana Tax.
chevron_right
Article V
Enhanced Enterprise Zone
chevron_right
SECTION 25-66
Enhanced Enterprise Zone.
chevron_right