A.
In assessing property, both real and personal, the City Assessor
shall, jointly with the County or Township Assessor, assess all property
in the City, and such assessment, as made by the City Assessor and
County or Township Assessor jointly, and after the same has been passed
upon by the Board of Equalization, shall be taken as the basis from
which the City Council shall make the levy for City purposes. For
the purpose of giving the City representation on the County Board
of Equalization, when the City Board is sitting for the purpose of
equalizing the assessment on such City property, the Mayor and City
Assessor shall sit with the County Board of Equalization when the
Board is passing upon the assessment of such City property, and shall
each have a vote in said Board, and they shall be paid for such service
the same amount per day and out of the same fund as other members
of such Board of Equalization.
B.
The assessment of City property as made by the City and County Assessor
shall conform to each other, and after the Board of Equalization has
passed upon such assessment and equalized the same, the City Assessor's
book shall be corrected in red ink in accordance with the changes
made by the Board of Equalization, and so certified by said Board,
and then returned to the City Council.
[1]
State Law Reference — For similar provisions,
see RSMo. § 94.010.
A.
The City may by ordinance, levy and impose annually for municipal
purposes upon all subjects and objects of taxation within the City,
a tax which shall not exceed the maximum rate of one dollar ($1.00)
on the one hundred dollars ($100.00) assessed valuation; provided
however, that the rate of tax levy of one dollar ($1.00) on the one
hundred dollars ($100.00) assessed valuation for municipal purposes
may be increased for such purposes for a period not to exceed four
(4) years at any one time when such rate and purpose of increase are
submitted to a vote of the qualified electors within the City and
two-thirds (2/3) of the qualified electors voting thereon shall vote
therefor, but such increase so voted shall be limited to a maximum
rate of taxation not to exceed thirty cents ($.30) on the one hundred
dollars ($100.00) assessed valuation.
B.
The City Council is hereby empowered to call and conduct a special
election under the laws governing such elections as herein contemplated
and to submit thereat a proposition for increase of levy when in the
opinion of such Council the necessity therefor arises and may submit
any such proposition at either a special or regular election, and
such proposition shall be submitted by such Council when petitioned
therefor by qualified electors equaling in number five percent (5%)
or more of the qualified electors of the City voting for the Mayor
at the last City election at which a Mayor was elected.
C.
The ballot shall be in substantially the following form:
Shall there be a _____ cent increase in tax levy on one hundred
dollars ($100.00) valuation for general municipal purposes for __________
years in the City of Lexington?
|
( ) Yes
|
( ) No
| ||
|---|---|---|---|
|
(Place an "X" beside the answer which you wish to vote.)
| |||
D.
If such increase in levy shall be voted, then such increased levy
shall be effective for the number of years designated, and no longer,
but the City Council may submit any such proposal for continuing such
increase of levy at any time for like period not to exceed four (4)
years each.
[1]
State Law Reference — For similar provisions,
see RSMo. § 94.060.
[Rev. Ord.
No. 10, § 1, 10-21-1912]
For the support of the City Government, the payment of the outstanding
debt, and for 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.
[Rev. Ord. No. 10, § 3, 10-21-1912]
Any tax authorized as a special tax for water and the interest
and principal of the bonded indebtedness of the City shall be set
apart and faithfully appropriated for those purposes and no other.
[Rev. Ord. No. 10, § 13, 10-21-1912; Ord. of 12-17-1945, § 2]
Every person owning or holding property on January 1, including
all such property purchased on that date, shall be liable for the
taxes thereon for the fiscal or calendar year in which the property
is assessed.
[Rev. Ord. No. 10, § 8, 10-21-1912]
A.
The City Clerk shall provide and furnish for the use of the City
Assessor, all blanks and blank books necessary for use in making assessments,
which shall, as nearly as practicable, be the same as those used by
the County Assessor, and the blanks used in listing the property shall
contain the same oath and be sworn to in the same manner as those
taken by the County Assessor.
B.
The City Assessor, after being provided with the necessary blanks,
shall proceed with the County Assessor between June 1 and January
1 of each year to make the assessment of all City property as provided
by law. He shall be diligent effort secure from or make complete lists
of the property of all taxpayers within the City, and when so secured
shall neatly and legibly copy the same in alphabetical order in the
book provided for that purpose and known as the City Assessor's Book.
[Rev. Ord. No. 10, § 9, 10-21-1912]
The City Assessor's book shall, when completed and verified
by affidavit as required by law, be returned to and deposited in the
office of the City Clerk, who shall lay it before the City Council
at its first regular meeting thereafter for examination and approval.
If such book is correctly and properly made, the Council shall accept
and approve it. Should such book be incorrect or incomplete or not
in conformity to law, the Council shall cause it to be corrected and
completed, and any sum necessarily expended for that purpose shall
be deducted from the compensation of the City Assessor.
[Rev. Ord. No. 10, § 11, 10-21-1912]
When the City Council shall have received the Assessor's Book, Corrected and certified from the County Board of Equalization as hereinbefore provided, and shall have established the rate of taxes to be levied and collected on the property therein described as provided in Section 25-2, it shall be the duty of the Clerk to forthwith extend, in appropriate columns opposite each item of taxable property on the City Assessor's Book the amount of City taxes, whether general or special, due thereon, and thereupon, he shall charge the Collector with the full amount of such taxes levied and to be collected, and said City Assessor's Book shall be carefully preserved in the office of the City Clerk.
[Rev. Ord. No. 10, § 12, 10-21-1912]
As soon as the City taxes shall have been extended upon the
City Assessor's Book and within thirty (30) days thereafter, the City
Clerk shall make out for the use of the City Collector a correct and
true copy thereof with the taxes extended therein, and said copy shall
be certified by the City Clerk and authenticated by the Seal of the
City and shall be known as the "City Tax Book".
[Rev. Ord. No. 10, § 19, 10-21-1912]
As soon as may be after the tax book of each year shall have been completed as provided in Section 25-9, the City Clerk shall deliver such book to the City Collector and take his receipt for the aggregate amount of all general and special taxes due thereon, which receipt shall be filed and carefully preserved by the City Clerk.
[Rev. Ord. No. 10, § 22, 10-21-1912]
If any taxpayer shall fail, neglect or refuse to pay the City
Collector his taxes at the time and place required by a statement
thereof sent to said taxpayer, then it shall be the duty of the City
Collector after January 1 then next ensuing, to collect and account
for as other taxes, an additional tax, as penalty, of one percent
(1%) per month, upon all taxes collected by him after January 1 as
aforesaid, and in computing said additional tax or penalty, a fractional
part of a month shall be counted as a whole month. At the time of
making each monthly and annual settlement, the City Collector shall
file with the City Clerk a statement, under oath, of the amount so
received and from whom received, and the City Clerk shall charge the
City Collector therewith; provided, that said interest shall not be
chargeable against persons who are absent from their homes and engaged
in the military service of this State or of the United States.
[Rev. Ord. No. 10, § 24, 10-21-1912]
The City Collector shall diligently endeavor and use all lawful
means to collect all the taxes which he is required to collect in
the City, and to that end he shall have the power to seize and sell
the goods and chattels of the persons liable for taxes, in the same
manner as goods and chattels are or may be required to be seized and
sold under execution issued on judgments at law, and no property whatever
shall be exempt from seizure and sale for taxes due on lands, lots
or personal property; provided, that no such seizure or sale for taxes
shall be made until after the first day of October of each year, and
the City Collector shall not receive a credit for delinquent taxes
until he shall have made affidavit that he has been unable to find
any personal property out of which to make the taxes in each case
so returned delinquent; but no seizure and sale of goods and chattels
shall be made until the City Collector has made demand for the payment
of the tax to the party liable to pay the same, or by leaving a written
or printed notice at his place of abode for that purpose, with some
member of the family over fifteen (15) years of age. Such seizure
may be at any time after the first day of October and before said
taxes become delinquent.
[Rev. Ord. No. 10, § 25, 10-21-1912]
Whenever taxes shall be collected by seizure or sale of goods
and chattels, in addition to the amount of tax and costs of failure
to pay the City Collector, as provided by this Article, the City Collector
shall levy the necessary cost of the proceeding and the interest on
the amount of the tax and costs of said failure for his trouble.
[Rev. Ord. No. 10, § 25, 10-21-1912]
If the City Collector has reason to believe that any person
charged with the taxes is about to move from the City without paying
his taxes, he may at any time levy such taxes, with costs and charges,
by distress and sale; provided, that in levying and selling personal
property for taxes, the City Collector shall be governed by the same
rules and be entitled to the same fees as sheriffs are, or may be,
for like services upon execution.
[Rev. Ord. No. 10, § 28, 10-21-1912]
Whenever any person shall pay taxes charged on the tax book,
the City Collector shall enter such payment thereon, and give the
person paying the same a receipt, specifying therein the name of the
person from whom paid, the amount paid, what year paid for, and the
property and value thereof on which the same was paid, according to
its description on the tax book, in whole or in part, as the case
may be, and the City Collector shall enter "paid" opposite each lot
or tract of land, when he collects the tax due thereon.
[Rev. Ord. No. 10, § 29, 10-21-1912]
The City Collector shall receive taxes on parts of any lot,
piece or parcel of land charged with taxes; provided, the person paying
such tax shall furnish him a particular specification of the part,
and if the tax on the remainder of such lot, piece or parcel of land
shall remain unpaid, the City Collector shall include such specification
in his return, to the end that the part on which the tax remains unpaid
may be clearly known. If payment is made on an undivided share of
real estate, the City Collector shall enter on his record or tax book
the name of the owner of such share, so as to designate upon whose
undivided share the tax has been paid.
[Rev. Ord. No. 10, § 29, 10-21-1912]
It shall be the duty of the City Collector, at the close of
business on the last weekday of each month, to make with the City
Clerk a full and complete settlement of the City Revenue collected
by him, from all sources whatever, during the preceding month. In
such settlement, the City Collector shall show from what source each
amount of revenue was received or has been collected, keeping each
class separate and distinct from all others, to the end that it may
appear in every settlement what amount of revenue the City has received
from each and every source. Every such settlement shall be entered
at large by the City Clerk in a book to be kept by him for that purpose,
which book shall be open at all times for inspection by any taxpayer
of the City.
[Rev. Ord. No. 10, § 30, 10-21-1912]
Immediately after each monthly settlement as provided in Section 25-17, the City Collector shall pay into the City Treasury the amount found due on such settlement. He shall take two (2) receipts from the City Treasurer for the amount so paid in, one (1) of which he shall file with the City Clerk, who shall charge the City Treasurer with the amount of such payment, and credit the City Collector with the same.
[Rev. Ord. No. 10, § 31, 10-21-1912]
If the City Collector shall fail, neglect or refuse to pay into
the City Treasury the amount found due from him on any monthly settlement,
and file the City Treasurer's receipt therefor with the City Clerk,
within three (3) days after such settlement, he shall be deemed guilty
of a misdemeanor. If the Collector withholds such money from the City
Treasury for a longer period than ten (10) days, his office shall
become vacant.
[Rev. Ord. No. 10, § 32, 10-21-1912]
Whenever the City Collector shall be unable to collect any taxes
specified on the City Tax Book, having diligently endeavored and used
all lawful means to collect the same, he shall make lists thereof,
one to be called the "Tangible Personal Property Delinquent List",
in which shall be stated the names of all persons owing taxes on tangible
personal property from whom taxes cannot be collected, alphabetically
arranged, with the amount due from each person, and the other to be
known and called the "Land Delinquent List", in which shall be stated
the taxes on lands and City lots upon which taxes have not been collected,
with a full description of said land and lots, the name of the owner,
if known, and the amount of taxes due thereon, set opposite each tract
of land and City lot and a like list of all delinquent clerks and
other officers required to pay to the Collector the amount of revenue
by them respectfully received, to be called the "Delinquent List of
Officers".
[Ord. No. 2004-09 § 1, 3-9-2004]
A.
Required. The City Collector shall cause to be published
in one (1) issue of some newspaper published in the City, at least
thirty (30) days before delinquent taxes on personal property are
turned over to a collection agency, such delinquent personal property
taxes, including delinquent merchants' and manufacturer's taxes, remaining
due and unpaid as he shall deem necessary in his discretion that further
action be taken to collect same by the collection agency.
B.
Contents. It shall be sufficient that the publication
contain a description substantially the same as in the personal tax
records of the original levy, stating the name and address of each
person delinquent in the payment of his personal taxes and stating
the aggregate amount of taxes, including interest, penalty and cost,
due and unpaid and the year delinquent, together with a notice that,
unless such delinquent personal property taxes are paid within thirty
(30) days from the date of the publication, the delinquent personal
property taxes remaining due and unpaid thereafter shall be subject
to being turned over to a collection agency.
C.
Proof Of Publication. The City Collector shall obtain
a copy of the advertisement, together with a certificate of the due
publication thereof, from the newspaper in which the same shall have
been published and shall file the copy of the same in his office.
