[R.O. 1993 § 140.010; R.O. of 1938, § 240;
CC 1963 Ch. 16 Art. I § 16-1]
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 of Charleston, taxes shall be levied on all property,
real and personal, subject to taxation for State, County or City purposes.
[R.O. 1993 § 140.020; R.O. of 1938, § 241;
CC 1963 Ch. 16 Art. I § 16-2]
It shall be the duty of the City Council of the City of Charleston
at the first meeting of the Council in August in each year, or as
soon thereafter as the Assessor's book is returned from the Board
of Equalization, as is hereinafter provided, to establish by ordinance
the rate of taxes to be levied, assessed and collected on the assessed
valuation of real estate and personal property within the City subject
for the current year to taxation for City purposes.
[R.O. 1993 § 140.030; R.O. of 1938, § 242;
CC 1963 Ch. 16 Art. I § 16-3]
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 purpose whatever.
[R.O. 1993 § 140.040; R.O. of 1938, § 243;
CC 1963 Ch. 16 Art. I § 16-4]
The Mayor and Assessor of the City of Charleston shall meet
with the County Board of Equalization of Mississippi County, Missouri,
at the office of the County Clerk of said Mississippi County on the
second Monday of July of each year, and during the time said Board
of Equalization is passing upon and considering the assessment of
property within the City of Charleston, they shall sit with said Board
of Equalization and have a vote each on any and all questions pertaining
to assessment of property situated in said City of Charleston which
may arise before said Board. The Mayor and City Assessor shall present
to said Board of Equalization the Assessor's book made by the City
Assessor, which together with that portion of the County Assessor's
book of Mississippi County, assessing property within the City of
Charleston, shall be passed upon and equalized by said Board and made
to conform one with the other in all respects. The City Assessor's
book shall be corrected in red ink, in accordance with any changes
made by the said Board of Equalization, and when so passed upon, corrected
and certified by said Board shall be returned to the City Council.
