[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.
AFFILIATE
CONTROL
CONTROL ENTITY
1.
2.
3.
4.
5.
6.
7.
8.
9.
Definitions. As used in this Section, the following terms shall have these prescribed
meanings:
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.
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.
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;
A partnership, corporation, association or other entity which
owns a majority of the voting stock of a corporation;
A person who is sole director of a corporation;
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;
A partnership, corporation, association or other entity which
has the ability to nominate and approve a majority of the directors
of a corporation;
A person, partnership, corporation, association or other entity
that is a general partner of a partnership;
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;
A partnership, corporation, association or other entity which
has a majority of the votes needed by an association to make a decision;
or
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.
