The Board of Aldermen 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.
[Ord. No. 766 §1, 8-13-2013; Ord. No. 779 §1, 8-12-2014; Ord. No. 821, 8-10-2017; Ord. No. 846, 8-27-2019; Ord. No. 868, 8-10-2021; Ord. No. 883, 8-23-2022; Ord. No. 908, 8-10-2023; Ord. No. 937, 8-22-2024; Ord. No. 960, 8-21-2025]
There is hereby levied a tax of 0.3164 cents on the one hundred dollars valuation on all property; real and mixed, within the corporate limits of the City of Granby, made taxable by law for the State and County purposes at the assessed value thereof for general revenue purposes.
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 Newton 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 Board of Aldermen, and it shall be the duty of the Board of Aldermen to establish by ordinance the rate of taxes for the year.
When the Board of Aldermen shall have fixed the rate of taxation for any given year, it shall be the duty of the City Collector 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.
A.
On the first (1st) day of January of each year, all unpaid City taxes shall become delinquent and the taxes on real estate are hereby made a lien thereon.
B.
Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent (18%) of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof.