City of De Soto, MO Article V Assessment and Collection of Taxes Generally

Section 150.220 Taxes To Be Levied On All Taxable Property.

[Ord. No. 3909 §§1 — 2, 10-17-2011]

For the support of the City Government, the payment of the outstanding debt, and the advancement, interest, and improvement of the City, taxes shall be levied on all property, real and personal, subject to taxation for State, County or City purposes.

Section 150.230 Property Held As of January First Liable For Taxes For Ensuing Year.

[Ord. No. 3909 §§1 — 2, 10-17-2011]

Every person owning or holding property on the first (1st) day of January, including all such property purchased on that day, shall be liable for the taxes for the ensuing year.

Section 150.240 Assessment, Billing and Collection By Jefferson County.

[Ord. No. 3909 §§1 — 2, 10-17-2011]

An agreement was made and entered into on August 1, 1996 between the City of De Soto, Missouri and the County of Jefferson. In this agreement, the County agrees to prepare on behalf of the City all tax bills relating to real estate and personal property within the City boundaries. The County also agrees to collect all monies due. The County may withhold a sum equal to one percent (1%) of all taxes collected by the County on behalf of the City as compensation for the services. This agreement automatically renews annually on August first (1st), unless terminated by either party giving written notice of termination not less than one hundred twenty (120) days prior to a renewal date.