[CC 1985 §36.010; Ord. No. 286-C §1, 7-21-1986]
The enforcement of all taxes authorized for the City of Canton,
Missouri, by Sections 94.190 to 94.330, RSMo., shall be made by the
City of Canton in the same manner as is provided by law for the collection
and enforcement of the payment of State and County taxes including
the seizure and sale of goods and chattels after the taxes become
delinquent. In applying this Section wherein Chapter 140, RSMo., uses
the term "County" it shall be construed "City of Canton", the term
"County Clerk" shall be construed "City Clerk", and the term "County
Collector" shall be construed "City Collector".
[Ord. No. 286-C §2, 7-21-1986]
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) of each years delinquency except that penalty on lands
redeemed prior to sale shall not exceed two percent (2%) per month
or fractional part thereof.
