[CC 1988 §81.010]
Between the first of January and the first of July in each year the City Clerk and Collector shall make out and record, in a book to be provided for that purpose, a list of lands and lots, returned and remaining delinquent for taxes, describing such lands or lots as the same are described in the tax books and said delinquent returns and charging them with the amount of delinquent taxes and naming the years delinquent, separately stated, and in addition thereto a penalty as herein provided and shall certify the correctness thereof with the date the same was recorded and sign the same himself/herself or deputy officially.
[CC 1988 §81.020]
The Collector shall proceed to collect the taxes contained in such back tax book or recorded list of delinquent lands and lots, and any person having an interest in said lands or lots may redeem such tract or any part thereof from the City's lien thereon by paying the taxes charged against said land in said "Back Tax Book" with interest on the same as herein provided.
[CC 1988 §81.030]
Whenever it shall appear to the Board of Aldermen that any tract of land in said back tax book is not worth the amount of taxes, interest and cost due thereon, or that the same would not sell for the amount so charged, it shall be lawful for the Board of Aldermen to compromise said taxes with the owner which shall have the effect to release said land from the City's lien; it shall be the duty of the Collector to distribute to its various funds to which said taxes are due in proportion as the amount received bears to the whole amount charged against such tract or lot; provided however, such compromise shall only be made in cases where improvements have been destroyed, which materially lower the value of the property, after the assessment is made and before the taxes are collected.
[CC 1988 §81.040]
When real estate is sold by the City Clerk and Collector for taxes for a greater amount than the debt or taxes and all costs, the balance over shall be paid to the owner or owners of such land; if such owner or owners cannot be found, then such surplus shall be paid into the Treasury to be credited to the General Fund to be held in trust for twenty (20) years for the owners or their legal representatives. At the end of twenty (20) years, if such fund shall not be called for, then it shall become permanent funds of the City. The Board of Aldermen shall require satisfactory proof of any claim before refunding the money, and the City shall pay no interest to the claimant for any such fund.
[CC 1988 §81.050]
If any taxpayer shall fail or neglect to pay such tax when it becomes due, then it shall be the duty of the Collector to collect and account for, as other taxes, an additional tax as penalty of eighteen percent (18%) on such tax delinquent for the preceding year and an additional annual eighteen percent (18%) for taxes for each prior year; provided however, if taxes are paid on land or lots delinquent for the preceding year at any time prior to the sale thereof as in this Chapter provided, the percent of penalty shall not exceed two percent (2%) per month or fractional part thereof.
[CC 1988 §81.055]
A. 
Definitions. As used in this Section, the following terms shall have these prescribed meanings:
AFFILIATE
Any entity which directly, or indirectly through one (1) or more intermediaries, controls, or is controlled by, or is under common control with another party.
CONTROL
The possession, direct or indirect, of the power to direct or cause the direction of the management and policies of another entity, whether through the ownership of voting securities, by contract or otherwise.
CONTROL ENTITY
1. 
A person who, either alone or in joint tenancy with a spouse, parent, sister, brother, son or daughter, owns a majority of the voting stock of a corporation;
2. 
A partnership, corporation, association or other entity which owns a majority of the voting stock of a corporation;
3. 
A person who is sole director of a corporation;
4. 
A person who, either alone or together with a spouse, parent, sister, brother, son or daughter, has the ability to nominate and approve a majority of the directors of a corporation;
5. 
A partnership, corporation, association or other entity which has the ability to nominate and approve a majority of the directors of a corporation;
6. 
A person, partnership, corporation, association or other entity that is a general partner of a partnership;
7. 
A person who, alone or together with a spouse, parent, sister, brother, son or daughter, has a majority of the votes needed by an association to make a decision;
8. 
A partnership, corporation, association or other entity which has a majority of the votes needed by an association to make a decision; or
9. 
Any entity which possesses, directly or indirectly, the power to direct or cause the direction of the management and policies of another entity, whether through ownership or voting securities, by contract or otherwise.
B. 
No license, permit or formal approval of any request or application for which provisions are made or required by any ordinance of the City of Lake Saint Louis shall hereafter be issued to any entity until all taxes and fees, including personal taxes, real property taxes, earning taxes, license taxes and fees, permit taxes and fees, certificate and merchant taxes and fees, and all other assessments of the City of Lake Saint Louis, shall have first been paid by the following:
1. 
The entity which is the applicant for the license, permit or formal approval of any request or application;
2. 
All control entities of the applicant for the license, permit or formal approval of any request or application;
3. 
All affiliates of the applicant; and
4. 
All entities of which the applicant for the license, permit or formal approval of any request or application is a control entity.
C. 
In the case of license, permits or formal approval of any request or application involving land or improvements thereon, no license, permit or formal approval of any request or application for which provision is made or required by any ordinance of the City of Lake Saint Louis shall hereafter be issued to any entity until all taxes and fees, including real property taxes, license taxes and fees, and all other assessments of the City of Lake Saint Louis, shall have first been paid with relation to the following:
1. 
The parcel of land which is the subject of the application for a license, permit or formal approval of any request or application;
2. 
All parcels of land within the City of Lake Saint Louis owned by the same owner of the parcel of land which is the subject of the application for license, permit or formal approval of any request or application;
3. 
All parcels of land within the City of Lake Saint Louis owned by a control entity of the owner of the parcel of land which is the subject of the application for license, permit or formal approval of any request or application;
4. 
All parcels of land within the City of Lake Saint Louis owned by an affiliate of the owner of the parcel of land which is the subject of the application for license, permit or formal approval of any request or application; and
5. 
All parcels of land within the City of Lake Saint Louis owned by an entity of which the owner of the parcel of land which is the subject of an application for license, permit or formal approval of any request or application, is a control entity.
D. 
The department, board, office or officer of the City of Lake Saint Louis charged with granting the license or permit or formal approval of any request or application may require that any entity applying for such permit, license or formal approval of any request or application swear to an affidavit stating that all fees, taxes and assessments due and assessed by the City of Lake Saint Louis from said applicant, from any and all entities of which applicant is a control entity, from any and all affiliates of the applicant, and from all entities which are control entities of applicant have been paid.
The department, board, office or officer of the City of St. Louis charged with granting a license, permit or formal approval of any request or application may require that the owner of land and of improvements thereon which is the subject matter of the granting of a license, permit or formal approval of any request or application swear to an affidavit stating that all fees, taxes and assessments have been paid which are due and assessed:
1. 
Relating to the parcel of land which is the subject matter of the request or application for license, permit or formal approval;
2. 
Relating to parcels of land in the City of Lake Saint Louis owned by the same owner of the parcel which is the subject matter of the request or application for license, permit or formal approval;
3. 
Relating to all parcels of land in the City of Lake Saint Louis owned by any control entity of the owner of the land which is the subject matter of the application for license, permit or formal approval;
4. 
Relating to all parcels of land within the City of Lake Saint Louis owned by an affiliate of the owner of the parcel of land which is the subject of the application for license, permit or formal approval of any request or application; and
5. 
All parcels of land within the City of Lake Saint Louis owned by an entity of which the owner of the parcel of land, which is the subject matter of the request or application for a license, permit or formal approval, is a control entity.
E. 
It shall be unlawful for any person, firm, corporation, partnership, association or other entity to:
1. 
Misrepresent on an application for a permit or license the payment of all City of Lake Saint Louis taxes, fees and assessments due and assessed, or
2. 
Misrepresent on an application for a permit or license those entities which are control entities of applicant and those entities which are affiliates, including entities of which applicant is a control entity.
[CC 1988 §81.060]
All lands and lots on which taxes are delinquent and unpaid shall be subject to sale to discharge the lien for said delinquent and unpaid taxes as provided for in this Chapter on the fourth (4th) Monday in August of each year, and it shall not be necessary to include the name of the owner, mortgagee, or any other person or corporation claiming an interest in or to any of said lands or lots in the notice of sale; provided however, delinquent taxes with penalty and interest and costs may be paid to the Collector at any time before property is sold therefor.
[CC 1988 §81.070; Ord. No. 1994 §1, 4-5-2004]
The Collector shall cause a copy of such list of delinquent lands and lots to be printed in some newspaper of general circulation and published in the County for three (3) consecutive weeks, one (1) insertion weekly, before such sale, the last insertion to be at least fifteen (15) days prior to the fourth (4th) Monday in August. In addition to the names of all record owners or the names of all owners appearing on the land tax book, it shall only be necessary in the printed and published list to state in the aggregate the amount of taxes, penalty, interest and cost due thereon, each year separately stated. To such list shall be attached and in like manner printed and published a notice of said lands and lots stating that said land and lots will be sold at public auction to discharge the taxes, penalty, interests and costs due thereon at the time of sale in or adjacent to the Courthouse St. Charles County on the fourth (4th) Monday in August next thereafter, commencing at 10:00 A.M. of said day and continuing from day to day thereafter until all are offered. The City Clerk and Collector shall, on or before the date of sale, insert at the foot of such list on his/her record a copy of such notice, the name of the newspaper of the County in which such notice was printed and published, and the dates of insertion of such notice in such newspaper. The expense of such printing shall be paid by the purchaser or purchasers of the lands or lots sold and shall not exceed the legal rate as is fixed by Section 493.030, RSMo., 1949, and shall be taxed as part of the costs of the sale of any land or lot contained in such list and disposed of at such sale, and the total cost of printing such notice shall be prorated against all such lands or lots so sold or redeemed prior to any such sale.