[R.O. 2012 §170.010; Ord. No. 2092 §1]
A.
The Board of Aldermen may require the City Tax Collector, at 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."
B.
The Board of Aldermen, at the meeting at which the delinquent lists
are returned or as soon as may be thereafter, shall examine the lists
carefully, and if it appears that all property and taxes contained
in the lists are properly returned as delinquent, the Board shall
approve the lists, enter a record thereof in the journal and credit
the amount thereof to the account of the City Tax Collector.
C.
The Board shall return the delinquent list to the Tax Collector,
charging him/her therewith, and the Tax Collector shall certify the
said Land and Lot Delinquent List to be a true and correct list of
delinquent taxes remaining due and uncollected for each year so stated
on land and lots in the City of Bloomfield, Missouri, and said list
shall be delivered to the Tax Collector of taxes for Stoddard County,
Missouri, who shall proceed to collect the same in the same manner
as provided by law for the State and County taxes.
[R.O. 2012 §170.020; Ord. No. 2092 §2]
A.
The Tax Collector shall prepare a back tax book which shall be made
up as follows:
1.
All tracts of land or City lots on which back taxes are due
shall be listed in numerical order with the legal description thereof;
2.
The name of the owner, if known, and if unknown, the name of
the person to whom the land was last assessed shall be set forth opposite
each tract of land or City or town lot;
3.
In appropriate columns shall be entered the year or years for
which the land is delinquent, the amount of original tax due each
fund, the interest due on tax at the time of making the back tax book,
the Clerk's fees then due,
and the aggregate amount of taxes, interest and Clerk's fees charged
against the land for all the years delinquent.
B.
The City Tax Collector shall furnish the County Tax Collector with
a copy of the back tax book at such time that delinquent tax lists
are turned over to the County Tax Collector.
[R.O. 2012 §170.030; Ord. No. 2092 §3]
It shall be the duty of the City Clerk and City Tax Collector
to keep on file in their office a true copy of the Delinquent Land
List and Personal Delinquent List.
[R.O. 2012 §170.040; Ord. No. 2092 §4]
Whenever it shall appear to the Board of Aldermen that any tract
of land in said back tax book is not worth the amount of taxes, interest
and costs due thereon, or that the same would not sell for the amount
so charged, it shall be lawful for the Board of Aldermen to compromise
said taxes with the owner which shall have the effect to release said
land from the City's lien; it shall be the duty of the Tax Collector
to distribute to its various funds to which said tax is due, in proportion
to the amount received bears to the whole amount charged against such
tract or lot. Provided, however, such compromise shall only be made
in such cases where improvements have been destroyed, which materially
lower the value of the property, after the assessment is made and
before the taxes are collected.
[R.O. 2012 §170.050; Ord. No. 2092 §5]
When real estate is sold for taxes by the Stoddard County Collector
for a greater amount than the debt or taxes and all costs, the balance
over shall be paid to the owner or owners of such land; if such owner
or owners cannot be found, then such surplus shall be paid into the
treasury to be credited to the general fund, to be held in trust for
twenty (20) years for the owners or their legal representatives. At
the end of twenty (20) years, if such fund shall not be called for,
then it shall become permanent funds of the City. The Board of Aldermen
shall require satisfactory proof of any claim before refunding the
money, and the City shall pay no interest to the claimant for any
such fund.
[R.O. 2012 §170.060; Ord. No. 2092 §6]
If any taxpayer shall fail or neglect to pay such tax when it
becomes due, then it shall be the duty of the Tax Collector to collect
and account for, as other taxes, an additional tax as penalty of ten
percentum (10%) on such tax delinquent for the preceding year and
an additional annual ten percentum (10%) on taxes for each year prior
to the preceding year; provided, however, if taxes are paid on land
or lots delinquent for the preceding year at any time prior to the
sale thereof as in this Chapter provided, the percentum of penalty
added shall not exceed one percentum (1%) per month or fractional
part thereof of ten percentum (10%) annually.
[R.O. 2012 §170.070; Ord. No. 2092 §7]
All land and lots on which taxes are delinquent and unpaid shall
be subject to sale to discharge the lien for said delinquent and unpaid
taxes and said sale shall be conducted by the County Tax Collector
at the same time and in the same manner as provided by law for State
and County tax sales.
[R.O. 2012 §170.080; Ord. No. 2092 §8]
A.
All lands and lots on which taxes are delinquent and unpaid are subject
to sale to discharge the lien for the delinquent and unpaid taxes
as provided for in this Chapter on the fourth Monday in August of
each year by the Stoddard County Tax Collector.
B.
No real property shall be sold for City taxes without judicial proceedings,
unless notice of sale contains the names of all record owners thereon,
or the names of all owners appearing on the land tax book and all
other information required by law. Delinquent taxes, with penalty,
interest and costs, may be paid to the County Collector at any time
before the property is sold therefor.
C.
The entry in the back tax book by the County Collector of the delinquent
land and lots constitute a levy upon the delinquent land and lots
for the purpose of enforcing the lien and unpaid taxes, together with
penalty, interest and costs.
