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.
The City Council shall hold at least one (1) public hearing
on the proposed rates of taxes at which citizens shall be heard prior
to their approval. The City Council shall determine the time and place
for such hearing. A notice stating the hour, date and place of the
hearing shall be published in at least one (1) newspaper qualified
under the laws of the State of Missouri of general circulation in
the County within which all or the largest portion of the City is
situated, or such notice shall be posted in at least three (3) public
places within the City. Such notice shall be published or posted at
least seven (7) days prior to the date of the hearing. The notice
shall include the assessed valuation by category of real, personal
and other tangible property in the City for the fiscal year for which
the tax is to be levied as provided by Subsection (3) of Section 137.245,
RSMo., the assessed valuation by category of real, personal and other
tangible property in the City for the preceding taxable year, for
each rate to be levied the amount of revenue required to be provided
from the property tax as set forth in the annual budget adopted as
provided by Chapter 67, RSMo., and the tax rates proposed to be set
for the various purposes of taxation. The tax rates shall be calculated
to produce substantially the same revenues as required in the annual
budget adopted as provided in this Chapter. Following the hearing
the City Council shall fix the rates of taxes, the same to be entered
in the tax book. Failure of any taxpayer to appear at such hearing
shall not prevent the taxpayer from pursuit of any other legal remedy
otherwise available to the taxpayer. Nothing in this Section absolves
the City of responsibilities under Section 137.073, RSMo., nor to
adjust tax rates in event changes in assessed valuation occur that
would alter the tax rate calculations.
In the absence of a City Assessor, and until such City Assessor
is duly appointed and qualified, it shall be the duty of the Mayor
of the City to procure from the County Clerk of Scott County, Missouri,
on or before the first (1st) day of October of each year a certified
abstract from his/her assessment books of all property within the
corporate limits of the City made taxable by law for State purposes
and the assessed valuation thereof as agreed upon by the Board of
Equalization, which abstract shall be immediately transmitted to the
City Council, and it shall be the duty of the City Council to establish
by ordinance the rate of taxes for the year.
When the City Council shall have fixed the rate of taxation
for any given year, it shall be the duty of the City Clerk to cause
to be prepared appropriate and accurate tax books and shall therein
set out in suitable columns, opposite the name of each person and
the 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.