[CC 1983 §25-1]
For the support of the City Government, the payment of the outstanding debt and for the advancement of the public interest and improvement of the City, taxes shall be levied on all property, real and personal, subject to taxation for State, County or City purposes.
[CC 1983 §25-2]
The City Council shall fix the annual tax levy in accordance with Section 94.030, RSMo., the rate of such levy not to exceed the amount prescribed by Sections 94.060 and 94.070, RSMo.
[CC 1983 §25-3]
The City shall be represented on the County Board of Equalization as provided in Section 94.010, RSMo.
[CC 1983 §25-4]
Every person owning or holding property on the first (1st) day of January, including all such property purchased on that day, shall be liable for taxes thereon for the ensuing year.
[CC 1983 §25-5]
City taxes shall become delinquent as provided in Section 94.160, RSMo.
[CC 1983 §25-6]
Real property shall in all cases be liable for taxes thereon to the City, and the lien created in favor of the City by virtue of the provisions of the Revised Statutes of the State for delinquent and back taxes due upon real estate, shall be enforced as provided in Chapter 140, RSMo.