[1]
State Law Reference: As to assessment of property in third class cities, see § 94.010, RSMo.
[R.O. 1992 § 170.140; Ord. No. 7230, 6-15-1992]
A. 
Except as hereinafter provided, in assessing property, both real and personal, in cities of the third class, the City Assessor shall, jointly with the County or Township Assessor, assess all property in the City of Washington, and such assessment, as made by the City Assessor and County or Township Assessor jointly, and after the same has been passed upon by the Board of Equalization, as herein provided for, shall be taken as the basis from which the City Council shall make the levy for City purposes; and for the purpose of giving cities of the third class representation on the County Board of Equalization, when said Board is sitting for the purpose of equalizing the assessment on such City property, the Mayor and City Assessor shall sit with the County Board of Equalization when the said Board is passing upon the assessment of such City property, and shall each have a vote in said Board, and they shall be paid for such service the same amount per day and out of the same fund as other members of such Board of Equalization.
B. 
The assessment of City property as made by the City and County Assessor shall conform to each other, and after such Board of Equalization has passed upon such assessment and equalized the same, the City Assessor's book shall be corrected in red ink in accordance with the changes made by the Board of Equalization, and so certified by said Board, and then returned to the City Council.
[1]
State Law Reference: For similar provisions, see § 94.010, RSMo.
[R.O. 1992 § 170.150; Ord. No. 7230, 6-15-1992]
A. 
The City Council shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated, and for neglect or refusal to pay the same shall fix such penalties as are now or may hereafter be authorized by law or ordinance.
B. 
The City Council shall, within a reasonable time after the Assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance.
[R.O. 1992 § 170.160; Ord. No. 7230, 6-15-1992]
When the City Council shall have fixed the rate of taxation for any given year, the City Clerk shall make out appropriation and accurate tax books, and shall therein set out in suitable columns opposite the name of each person and item of taxable property, as returned by the Assessor and Board of Equalization, the amount of taxes, whether general or special, due thereon, and shall charge the City Collector with the full amount of taxes levied and to be collected; the City Clerk shall also charge the City Collector with all licenses and other duties of all kinds to be collected.
[1]
State Law Reference: For similar provisions, see § 94.130, RSMo.
[R.O. 1992 § 170.170; R.O. of 1942 § 669; CC 1970 § 9-19]
Every person owning or holding property on the first day of January, including all such property on that day, shall be liable for the taxes thereon for the ensuing year.