[R.O. 1991 § 150.110; CC 1978 § 80.010]
The Board of Aldermen shall have
power to levy, collect annually taxes upon all real estate and personal
property, and all other taxable property, within the corporate limits
of said City, in addition to other taxes, and in sufficient amount
for the purpose of providing general revenue to defray the operating
expenses of the City Government, as well as to pay the interest and
principal, as it may become due, of any bonded indebtedness outstanding
against the City; such taxes shall be collected in the manner and
time as hereinafter prescribed.
[R.O. 1991 § 150.120; CC 1978 § 80.020]
The annual rate of levy shall in
no case exceed the maximum rate of one dollar ($1.00) on the one hundred
dollar ($100.00) valuation on all subjects and objects of taxation
for general revenue purposes of the City.
[R.O. 1991 § 150.130; CC 1978 § 80.030]
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 Audrain County, Missouri, on or before the first day of October
of each year a certified abstract from his assessment books of all
property within the corporate limits of the City made taxable by law
for State purposes, (including personal property outside said City
but owned by persons residing within said City that is made taxable
and subject to levy for City 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.
[R.O. 1991 § 150.140; CC 1978 § 80.040]
The Board of Aldermen shall, within a reasonable time after the transmission to it of the abstract of property as provided in Section 130.130 hereof, ascertain the amount of money to be raised thereon for general revenue purposes and for the payment of interest and principal of any outstanding bonds due or becoming due, and fix the annual rate of levy therefor by ordinance.
[R.O. 1991 § 150.150; Ord. No. 680 §§ I – II, 12-8-1992]
When the Board of Aldermen 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 County Assessor and Board of Equalization, the amount of taxes,
whether general or special, due thereon; and shall charge the City
Collector, or other official collecting taxes, with the full amount
of taxes levied and to be collected.
[1]
Editor’s Note: Section I of Ord. No.
14-1149, adopted 11-13-2014, authorized an agreement with the County
of Audrain, Missouri, for the County collection and administration
of City property taxes. Said agreement is on file in the City offices.
[1]
Editor's Note: R.O. 1991 Section 130.160 was repealed by Ord.
No. 681 § I, 12-8-92.
[R.O. 1991 § 150.170; Ord. No. 489 § 1, 12-7-1982]
On the first day of January of each
year, all unpaid City taxes shall become delinquent and the taxes
on real estate shall be lien thereon; and all such delinquent taxes
shall bear interest thereon at the rate of two percent (2%) per month
from the time they become delinquent, not to exceed eighteen percent
(18%) per year, until paid; and shall also be subject to the same
fees, penalties, commissions and charges as provided by law of the
State of Missouri for delinquent State and County taxes, and shall
be collected from the property owners and the enforcement of all taxes,
penalties, fees, commissions and charges authorized by law and provided
for herein to be paid by property owners 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 fees, penalties, commissions and other
charges.
[R.O. 1991 § 150.180; Ord. No. 1051 § I, 5-9-2006]
The City of Vandalia hereby determines
that it will prohibit the provisions of Section 144.049, RSMo., for
exempting sales of certain clothing, personal computers, certain computer
software and school supplies that occur within the boundaries of said
City beginning at 12:01 A.M. on the first Friday in August and ending
at Midnight on the Sunday following from local sales taxes.
[1]
Editor's Note: R.O. 1991 Ord. No. 681 § I,
adopted 12-8-1992, repealed Section 150.180 in its entirety. Subsequently,
Ord. No. 1051 § I, adopted 5-9-2006, enacted the provisions
set out herein.
[1]
Editor's Note: R.O. 1991 Section 150.190 was repealed By Ord.
No. 681 § I, 12-8-92.
