[Ord. No. 93-122 §§1—2, 7-14-1993]
A. St.
Charles County elects to operate under the provisions of Chapter 140,
RSMo., in the collection of delinquent taxes and shall so operate
in accordance with those provisions.
B. The County Council declares an emergency to exist in that Chapter
140 requires a certain form of advertising prior to the August tax sale and the advertisements must begin July 19, 1993.
[Ord. No. 02-097 §§1—3,
5—7, 6-26-2002; Ord. No. 09-087 §§1—3, 9-1-2009]
A. The
certification of assessed valuation determined by the Assessor on
or before July first (1st) each year pursuant to Section 137.245.1,
RSMo., and notification to political subdivisions of those values,
including the filing of Form 11 required by Section 137.245.2, RSMo.,
with the State of Missouri Tax Commission, shall be the duty of the
St. Charles County Assessor, except that the Assessor shall have no
responsibility for certification or notification regarding the State
assessed valuation received from the State Tax Commission pursuant
to Section 138.420, RSMo., on utilities and railroad property. Certification
and notification to political subdivisions of the State assessments
on utilities and railroads shall be the responsibility of the County
Registrar.
B. The
County Registrar shall keep an accurate record of the orders of the
County Board of Equalization and the State Tax Commission and shall
provide those to the Assessor and Collector so that erroneous assessments
may be corrected. The Registrar shall certify such orders of the Board
of Equalization and State Tax Commission as received by the Registrar
as a result of the action of those bodies through the fourth (4th)
Saturday in August of each year. The Registrar shall then certify
the assessed valuation reflecting the orders of the Board of Equalization
and State Tax Commission and shall notify the County Collector and
the State of Missouri Tax Commission of those assessed values, including
utilities and railroad. The Registrar shall file the Form 11A with
the State Tax Commission annually.
C. After
the Board of Equalization has completed the equalization of the Assessor's
books, the Registrar shall extend on the books all proper taxes at
the same rate as assessed for the time on real estate and the Registrar
shall, on or before the first (1st) day of October thereafter, make
out and deliver to the Collector of St. Charles County a certified
copy of such books and take the receipt of the Collector showing the
aggregate amount of each kind of taxes due thereon and the Registrar
shall notify the Collector of the amount of the taxes therein shown
and collectable as required by Section 138.130, RSMo.
D. Political
subdivisions within St. Charles County shall provide their tax levy
to the County Registrar in writing. The Registrar shall notify the
Collector of all levies received.
E. The
Registrar shall receive the additional orders of the Board of Equalization
from August through December of each year and shall correct the errors
and certify the corrections to the County Collector as required by
Section 138.100.2, RSMo.
F. The
Collector shall provide the office of Assessor the assessed valuations
information appearing on the books of the Collector as of December
thirty-first (31st) of the tax year and shall forward the information
within thirty (30) days of that date. The office of the Assessor shall
reconcile that information with their books and forward that information
to the Registrar by April first (1st) of the following tax year, who
shall certify the reconciled assessed valuation to the County Executive
within thirty (30) days of receipt.