[1]
Editor's Note: The City contracts with Franklin County for
the collection of taxes.
[R.O. 1992 § 170.180; Ord. No. 7230, 6-15-1992]
It shall be the duty of the City
Collector to pay into the Treasury, monthly, all monies received by
him/her from all sources, which may be levied by law or ordinance;
also, all licenses of every description authorized by law to be collected,
and all monies belonging to the City which may come into his/her hands.
He/she shall give such bond and perform such duties as may be required
of him/her by ordinance.
[1]
State Law Reference: For similar provisions,
see § 94.140, RSMo.
[R.O. 1992 § 170.190; Ord. No. 7230, 6-15-1992]
The enforcement of all taxes authorized
by Sections 94.010 to 94.180, RSMo., shall be made in the same manner
and under the same rules and regulations as are or may be 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,
both before and after said taxes shall become delinquent; provided,
that all suits for the collection of City taxes shall be brought in
the name of the State, at the relation and to the use of the City
Collector.
[1]
State Law Reference: For similar provisions,
see § 94.150, RSMo.
[R.O. 1992 § 170.200; Ord. No. 7230, 6-15-1992]
Upon the first day of January of
each year all unpaid City taxes shall become delinquent, and the taxes
upon real property are hereby made a perpetual lien thereon against
all persons in favor of the City.
[1]
State Law Reference: For similar provisions,
see § 94.160, RSMo.
[R.O. 1992 § 170.210; Ord. No. 7230, 6-15-1992]
A.
The City Council shall require the City
Collector, at the first meeting of the City Council in April of each
year, or as soon thereafter as may be, to make out, under oath, lists
of delinquent taxes remaining due and uncollected for each year, to
be known as the "Land and Lot Delinquent List" and the "Personal Delinquent
List."
B.
At the meeting at which the delinquent
lists are returned, or as soon as may be thereafter, the City Council
shall examine carefully the delinquent lists, and if it appears that
all property and taxes contained in the lists are properly returned
as delinquent, the Council shall approve the lists and cause a record
thereof to be entered on the journal, and shall cause the amount thereof
to be credited to the account of the City Collector.
C.
The City Council shall return the delinquent
lists to the City Collector, charging him/her therewith, and he/she
shall proceed to collect the same in the manner provided by law for
the collection of delinquent lists of real and personal taxes for
State and County purposes.
[1]
State Law Reference: For similar provisions,
see § 94.170, RSMo.
[R.O. 1992 § 170.220; Ord. No. 7230, 6-15-1992]
The City Collector shall report to
the City Council, at the regular meetings in each month, all taxes
collected on the real and personal delinquent lists; and he/she shall
pay the same to the City Treasurer, and receive credit therefor. He/she
shall turn over to his/her successor all uncollected delinquent lists,
receiving credit therefor, and his/her successor shall be charged
therewith; provided, that the City Council may declare worthless any
and all personal delinquent taxes which the City Council may deem
uncollectible.
[1]
State Law Reference: For similar provisions,
see § 94.180, RSMo.
