[Ord. No. 447 § 6, 3-5-1951]
As soon as the tax book of each year has been corrected and
adjusted and the City tax stated therein according to law, the Board
of Aldermen shall cause the same to be delivered to the Collector,
who shall give a receipt therefor; and the Collector shall be charged
by the City Clerk with the whole amount of taxes stated in such tax
book, such receipt specifying the aggregate amount of taxes in the
general fund and also that in the sinking fund. No Collector or holder
of public money, or any assistant or deputy of such holder or Collector
of public money, shall be eligible to be appointed to any office of
trust or profit until he shall have accounted for and paid over all
sums for which he may be accountable.
[1]
State Law Reference — As to making out of tax books
by City Clerk and deliver of same to City collector, see RSMo., § 94.290.
[Ord. No. 447 § 8, 3-5-1951]
Besides the tax mentioned in the Assessor's books, the City
Collector shall collect all other taxes or licenses imposed by this
Code or by ordinance.
[Ord. No. 447 § 9, 3-5-1951]
It shall be the duty of the City Collector to pay into the treasury
all money collected by him, depositing the same to the proper fund
and taking from the treasurer a duplicate deposit slip therefor, and
to make a report in writing to the Board of Aldermen at its regular
meeting each month as to the amount of money collected, from what
source and in what fund deposited, with the duplicate deposit slip
attached thereto.
[1]
State Law Reference — See RSMo., §§ 79.310
and 94.330.
[Ord. No. 447 § 14, 3-5-1951]
The Collector shall diligently endeavor and use all lawful means
to collect all taxes and licenses levied and placed in his hands for
collection, and he shall diligently investigate and seek to discover
any and all persons or property or businesses or occupations within
this City liable for the payment of taxes or licenses and report the
same to the proper officers, and to that end he shall have power to
seize and sell the goods and chattels of the person liable for taxes
or licenses so levied, and institute suits therefor, according to
the forms provided by law; and no property shall be exempt from seizure
or sale for taxes or licenses; but no such seizure or sale of goods
shall be made until the Collector has demanded payment by personal
application to the party or by calling at his place of abode for that
purpose. When taxes or licenses shall be collected by distraint, in
addition to the amount thereof the cost of the collection by process
of law shall be added. If the Collector has reason to believe that
any person charged with taxes or license is about to remove from the
City without paying the same, he may at any time levy such tax and
costs by seizure of property.
[Ord. No. 447 § 13, 3-5-1951]
The Collector shall mail to all taxpayers, at their last known
address, at least fifteen (15) days prior to December 31, a statement
of all real and tangible personal property taxes due and which are
assessed on the current tax books in the name of the taxpayers. The
Collector shall also mail tax receipts for all taxes received by mail.
Postage for the mailing of such statements and receipts shall be paid
by the City out of general revenue. Failure of the taxpayer to receive
notice as herein provided shall in no case relieve the taxpayer of
any tax liability imposed by law.
[Ord. No. 447 § 11, 3-5-1951; Ord.
No. 1535 § 1, 3-19-1990]
If any taxpayer shall fail or neglect to pay by the last day
in December any real and/or tangible personal property taxes due at
that time, then it shall be the duty of the Collector to collect and
account for, as other taxes, an additional tax, as penalty, of eighteen
percent (18%) per year of each year's delinquency upon all delinquent
taxes collected by the collector after the first (1st) day of January,
except that the penalty shall not exceed two percent (2%) per month
or fractional part thereof, a fractional part of a month being computed
as a whole month in computing such penalty. Provided, however, such
penalty shall not be charged against any person absent from the City
because in the military service of this State or the United States.
[1]
State Law References — See RSMo., §§ 41.950(1)(8),
88.670, 94.200, 94.310, 94.320, 139.100 and 140.100.
[Ord. No. 2088 § 1, 10-18-1999]
Any payment to the City of Centralia for personal property taxes
or real property taxes received by the City Collector shall first
be applied to any back delinquent personal property taxes and to each
individual parcel of real estate on the back tax book before the City
Collector accepts any payment for all or any part of real property
taxes or personal property taxes due and assessed on the current tax
book.
[1]
State Law Reference — See RSMo., § 140.110.
[Ord. No. 447 § 12, 3-5-1951]
Upon receipt of the tax book, the City Collector shall forthwith
give notice to the taxpayers, by publication, that their City taxes
for the year are due, and shall specify therein the place where payment
of the same can be made.
[Ord. No. 447 § 15, 3-5-1951]
The City Collector shall make final settlement of his accounts
at the regular meeting of the Board of Aldermen in the month of April
in each year or as soon thereafter as possible. He shall also make
a list of delinquent taxes remaining due and uncollected for such
year, to be known as the "land and lot delinquent list" and the "personal
delinquent list." It shall be the duty of the Board of Aldermen to
carefully examine such delinquent list and, if the same appear properly
returned, the Board shall approve the same and cause a record thereof
to be made on the journal and cause the amount thereof to be credited
to the City Collector. The Board of Aldermen shall cause such delinquent
list to be returned to the City Collector, who shall be charged therewith
and who shall proceed to collect the same in the manner provided by
law for the collection of delinquent taxes for State and County purposes.
[Ord. No. 447 § 17, 3-5-1951]
The Mayor and the Board of Aldermen shall have power to hear
and determine all complaints of erroneous or double assessments at
any time before the taxes charged thereon shall have been paid to
the Collector and by him paid into the City Treasury.
[Ord. No. 447 § 19, 3-5-1951]
All taxes remaining unpaid on the first day of January annually
shall be deemed delinquent, and the taxes upon real property are hereby
made a perpetual lien against all property in favor of the City. The
Collector shall use diligence to collect the same without unnecessary
delay and enforce the lien of the City on the delinquent property.
Any failure to properly return the delinquent list shall in no way
affect the validity of the assessment and levy of taxes nor the judgment
and sale, by which the collection of the same may be enforced, nor
in any manner affect the lien of the City on the assessed property
for the unpaid taxes thereon.
[1]
State Law Reference — As to when unpaid taxes deemed
delinquent, see RSMo., § 94.300. As to taxes on real property
constituting lien, see RSMo., §§ 94.190 and 94.300.
As to meaning of collector, see RSMo., § 140.665.
[Ord. No. 447 § 20, 3-5-1951]
The City Clerk shall file the delinquent list in his office
immediately after the same is returned as required by this division
and, within ten (10) days thereafter make the same into a "back tax
book," which shall be a correct list, in numerical or alphabetical
order, of all delinquent lands and personal property, the description
being copied from the tax book, with the name of the owner, if known,
or if the owner is not known, then the person to whom the same was
last assessed, the year for which the same is delinquent, the amount
of original tax due thereon to each fund, arranged in appropriate
columns, and all interests, penalties and costs accrued thereon. The
back tax book, when completed, shall be delivered by the City Clerk
to the City Collector, who shall receipt therefor and be charged with
the amount of such back or delinquent taxes by the City Clerk.
[Ord. No. 447 § 21, 3-5-1951]
The Collector, on receiving the back tax book, shall proceed to collect the taxes, penalties and costs listed therein, without unnecessary delay, and to that end he shall be and is hereby authorized and empowered and it is hereby made his duty to levy upon, seize and distrain personal property and sell the same for such taxes in the same manner as provided for in Section 9-29, and in the event that he is unable to make the amount of such taxes by the seizure and sale of personal property, then and in that case he shall bring suit in any Court of competent jurisdiction for the collection of such unpaid taxes, penalties and costs, whenever ordered by the Board of Aldermen, and enforce the lien of the City for such unpaid taxes; provided, that any person interested in or the owner of such estate may, at any time before sale of property by distraint or rendition of judgment, release such lien by payment to the Collector of all such unpaid taxes, penalties and costs.
[Ord. No. 447 § 22, 3-5-1951]
All actions commenced under the provisions of this division,
shall be prosecuted in the name of the State at the relation and to
the use of the City Collector in the Circuit Court of the County,
and against the owner of the property, when the lien of the City is
sought to be enforced. All lands owned by the same defendants may
be included in one petition and in one count thereof for the taxes
for all such years as taxes may be due thereon. Such petition shall
show the different years for which taxes are due, with the respective
amounts due each fund, all of which shall be set forth in a tax bill
of such delinquent or back taxes duly authenticated by the certificate
of the Collector, and filed with the petition. Such tax bills or bills,
so certified, shall be prima facie evidence that the amount claimed
in such suit is just and correct. All notices and processes in suits
under this division shall be sued out and served in the same manner
as in civil actions on other claims. In case of suits against nonresidents,
unknown parties, or other owners on whom service cannot be had by
ordinary summons, the proceedings shall be the same as now provided
by law in civil actions affecting real or personal property. In all
suits under this division, the general laws of this State as to practice
and proceedings in civil cases shall apply, so far as practicable
and not contrary to this division.
