[R.O. 2011 § 140.250; R.O. 2009
§ 39.52; CC 1981 § 26-3]
Every person owning or holding property
on January 1, including all property purchased on that day, shall
be liable for taxes thereon for the ensuing year.
[R.O. 2011 § 140.260; R.O. 2009
§ 39.53; CC 1981 § 26-4; Ord.
No. 84-137, 11-20-1984]
A. For purposes of real property taxation,
the following categories of real property are established:
1.
Classes.
a.
Class A. All real property not defined
as Class B property.
b.
Class B. All property designated
by the Saint Charles County Assessor as "Farm Program" property, as
long as such property remains undeveloped.
2.
The City Council shall use these
categories in developing revenue projections and real estate property
taxes in the annual budget.
B. The Assessor shall value all property on
the Assessor's books according to its true value in money at the time
of the assessment and all other personal property shall be valued
at its cash price at the time and place of listing the same for taxation.
Each tract of land or lot shall be assessed and valued separately,
but all lots in a square or block owned by one (1) person, which are
contiguous or which can be consolidated into one (1) tract or lot
and which have been classified into the same category (Class A or
Class B), shall be valued as one (1) tract or lot. No property of
different classes shall be grouped into a single tract or lot for
valuation purposes. Each kind of property shall be assessed separately
in the manner provided by Statute for assessment for County purposes.
[R.O. 2011 § 140.270; R.O. 2009
§ 39.54; CC 1981 § 26-5]
Each tract of land or lot shall be
chargeable with its own taxes, no matter who is the owner, nor in
whose name it is or was assessed. The assessment of land or lots in
numerical order or by plats in a "land list" in alphabetical order
as provided by Statute or ordinance shall be deemed and taken in all
courts and places to impart notice to the owner thereof, whoever or
whatever they may be, that it is assessed and liable to be sold for
taxes, interests and costs chargeable thereon; and no error or omission
in regard to the name of any person, with reference to any tract of
land or lot, shall in anywise impair the validity of the assessment
thereof for taxes.
[R.O. 2011 § 140.280; R.O. 2009
§ 39.71; CC 1981 § 26-26; Ord.
No. 86-2, 1-7-1986]
The Council shall have no power to
relieve any person from the payment of any lawful tax or exempt any
person from any assessment or other burden imposed upon him/her by
law.