[Ord. of 3-7-1938, § 1]
A.
On or before the first Monday in March each year the City Collector
shall make out and record a list of all land and lots on which the
taxes or special assessments levied by the City remain due and unpaid,
together with the penalty therefor. The City Collector shall certify
the correctness of the list with the date it was recorded and it shall
be signed by the City Collector or his deputy.
B.
The list shall be delivered to the City Clerk who shall compare the
list with the City Collectors records of delinquent lands and lots
and who shall record it in his office and who shall certify thereon
that is has been properly recorded in the City Collectors office and
that it is a true copy of the delinquent land list on file in his
office.
C.
Thereafter but prior to the first Monday in March the properly certified
list shall be delivered to the County Clerk for inclusion in the "Back
Tax Book".
[Ord. of 3-7-1938, § 2]
The City Collector shall assist the County Collector who shall
proceed to collect the taxes contained in the "Back Tax Book" or recorded
list of delinquent lands and lots, and any person having interest
in or the owner of said lands or lots contained in the "Back Tax Book"
may redeem such tract or any part thereof from the City's lien thereon
by paying the amount of original taxes charged against said land in
said "Back Tax Book" with interest on the same as provided by State
law.
[Ord. of 3-7-1938, § 3]
A.
Whenever it shall appear to the City Council that any tract of land
in the "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 Council 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 City Collector to
distribute to the various funds to which taxes are due, in proportion
as the amount received bears to the whole amount charged against such
tract or lot. Such compromise shall only be made in such 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.
B.
The City Council by ordinance, may delegate this authorization to
the City Collector.
[Ord. of 3-7-1938, § 4]
When real estate is sold for taxes by the City Collector for
a greater amount than the debt or taxes and all costs, the balance
over shall be paid to the owner of such land. If such owner cannot
be found, then such surplus shall be paid into the City Treasury to
be credited to the General Fund, to be held in trust for twenty (20)
years for the owner or his 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 City Council 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.
[Repealed by Ord. No. 93-39, 2-22-1994]
[Ord. of 3-7-1938, § 6]
A.
Each tract of land in the "Back Tax Book", in addition to the delinquent
amount 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.
B.
For making and recording delinquent tax lists, the Collector and
Clerk shall receive ten cents ($.10) per tract or lot and the Clerk
shall receive five cents ($.05) per tract or lot for comparing and
authenticating such list.
[Ord. of 3-7-1938, § 7; Ord.
No. 74-6, § 1, 5-7-1974]
A.
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 Article on the fourth Monday of August
of each year.
B.
No real property shall be sold without judicial proceedings unless
the notice of sale contains the names of all record owners thereof
or the names of all owners appearing on the land tax book and all
other information provided by law. Delinquent taxes, with penalty,
interest and costs, may be paid to the County Collector at any time
before the property is sold for taxes.
[Ord. of 3-7-1938, § 8; Ord.
No. 74-6, § 1, 5-7-1974]
A.
The Collector shall cause a copy of the 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 Monday in August. 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, and the lots shall be described by number, block, addition,
etc.
B.
If a part or parts of any forty (40) acre tract or other legal subdivision
or lot is assessed on the tax books to two (2) or more parties as
owners thereof, then, as to such land or lots, such list shall be
so prepared and separated. To such list shall be attached and in like
manner so printed and published a notice that so much of said lands
and lots as may be necessary to discharge the taxes, interest and
charges which are due thereon at the time of sale will be sold at
public auction at the County Courthouse door on the fourth Monday
in August next thereafter, commencing at 10:00 A.M. of such day and
continuing from day to day thereafter until all are offered.
C.
The Collector shall, on or before the day of the sale, insert at
the foot of such list on his record a copy of such notice and certify
on said record immediately following such notice the name of the newspaper
of the County in which such notice was printed and published and the
dates of insertions of such notice in such newspaper. The expense
of such printing shall be paid by the purchaser or purchasers of the
lands and/or lots sold and shall not exceed the legal rate as is fixed
by State law 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 pro-rated against
all such lands or lots so sold or redeemed prior to any such sale.
[Ord. of 3-7-1938, § 9]
On the day mentioned in the notice required by Section 25-38, the City Collector shall commence the sale of such lands, and shall continue the same from day to day until so much of each parcel assessed or belonging to each person assessed, shall be sold as will pay the taxes, interest and charges thereon, or chargeable to such person in the County. The person offering at said sale to pay the required sum for the least quantity of any tract shall be considered the purchaser of such quantity; provided, no bid shall be received from any person not a resident of the State, until such person shall file with the City Collector an agreement in writing consenting to the jurisdiction of the Circuit Court of the County and also filing with the City Collector an appointment of some citizen of the County as agent of said purchaser, and consenting that service of process on such agent shall give such Court jurisdiction to try and determine any suit growing out of or connected with such sale for taxes. All such written consents to jurisdiction and selective appointments shall be preserved by the City Collector and shall be binding upon any person or corporation claiming under the person consenting to jurisdiction and making the appointment herein referred to; provided further, that in the event of the death, disability or refusal to act of the person appointed as agent of said non-resident purchaser, the City Clerk shall become the appointee as agent of said non-resident purchaser.
[Ord. of 3-7-1938, § 10]
A.
If at the first offering of sale of any tract of land or lot under
the provisions of this Article, no person shall bid therefor a sum
equal to the delinquent taxes thereon with interest, penalty and costs,
then the Clerk shall note such fact in his record of the sale and
the Collector shall note such a recital thereof in his record of sale
of delinquent lands and lots, and said tracts of land or lots shall
be again offered to sale, at the next sale of delinquent lands and
lots as in this Article provided, if such lands or lots are at such
time delinquent.
B.
If at the second offering for sale no person shall bid therefor a
sum equal to the then delinquent taxes thereof with interest, penalty
and costs, then the Clerk shall note such fact upon his record of
the sale, and the Collector shall enter a recital of such fact in
his record book containing the List of Delinquent Lands and Lots.
[Ord. of 3-7-1938, § 11]
Whenever any lands have been or shall hereafter be offered for
sale for delinquent taxes, interest, penalty and costs by the Collector
for any two (2) successive years and no person shall have bid therefor
a sum equal to the delinquent taxes thereon, interest, penalty and
costs provided by law, then such City Collector shall at the next
regular tax sale of lands for delinquent taxes, sell the same to the
highest bidder, and there shall be no period of redemption from such
sale.
[Ord. of 3-7-1938, § 12]
Where a sale is made pursuant to this Article, the purchaser
of such sale shall immediately pay the amount of his bid to the City
Collector, who shall pay the surplus, if any, to the person entitled
thereto, or if he has doubt, or a dispute arises as to the proper
person, the same shall be paid into the City Treasury to be held for
the use and benefit of the person entitled thereto. In case the purchaser
fails to pay his bid, the land shall be again forthwith offered for
sale the same as if no sale had been made.
[Ord. of 3-7-1938, § 13]
A.
After payment shall have been made, the City Collector shall give
the purchaser a certificate in writing, to be designated as a Certificate
of Purchase, which shall carry a numerical number and which shall
describe the land so purchased, each tract or lot separately stated,
the total amount of the tax, with penalty, interest and costs, and
the year or years of delinquency for which said lands or lots were
sold, separately stated, and the aggregate of all such taxes, penalty,
interest and costs, and the sum bid on each tract. If the purchaser
bids for any tract or lot of land a sum in excess of the delinquent
tax, penalty, interest and costs for which said tract or lot of land
was sold, such excess sum shall also be noted in the Certificate of
Purchase, in a separate column to be provided therefor. Such Certificate
of Purchase shall also recite the name and address of the owner or
reputed owner, if known, and if unknown then the party or parties
to whom each tract or lot of land was assessed, together with the
address of such party, if known, and shall also have incorporated
therein the name and address of the purchaser. Such Certificate of
Purchase shall also contain the true date of a Deed for said land,
if not redeemed as in this Article provided, and the rate of interest
that such Certificate of Purchase shall bear, which rate of interest
shall not exceed the sum of ten percent (10%) per annum. Such Certificate
shall be authenticated by the City Collector, who shall record the
same in a permanent record book in his office before delivery to the
purchaser.
B.
Such Certificate shall be assignable, but no assignment thereof shall
be valid unless endorsed on such Certificate and acknowledged before
some officer authorized to take acknowledgment of Deeds and an entry
of such assignment entered in the record of said Certificate of Purchase
in the office of the City Collector.
C.
For each Certificate of Purchase issued, including the recording
of the same, the City Collector shall be entitled to receive and retain
a fee of fifty cents ($.50) to be paid by the purchaser and treated
as a part of the cost of the sale, and so noted on the Certificate.
For noting any assignment of any Certificate, the City Collector shall
be entitled to a fee of twenty-five cents ($.25) to be paid by the
person requesting such recital of assignment and which shall not be
treated as a part of the cost of the sale.
[Ord. of 3-7-1938, § 14]
The purchaser of any tract or lot of land for sale for delinquent
taxes, homesteads excepted, shall at any time after one (1) year from
the date of sale be entitled to the immediate possession of the premises
so purchased during the redemption period provided for in this Article,
unless sooner redeemed; provided however, any owner or occupant of
any tract or lot of land purchased may retain possession of said premises
by making a written assignment of, or agreement to pay, rent certain
or estimated to accrue during such redemption period of so much thereof
as shall be sufficient to discharge the bid of the purchaser with
interest thereon as provided in the Certificate of Purchase. Any rent
collected by the purchaser, his heirs or assigns, shall operate as
a payment upon the amount due the holder of such Certificate of Purchase,
and such amount together with the date paid and by whom shall be endorsed
as a credit upon said Certificate, which sum shall be taken into consideration
in the redemption of such land, as provided for in this Article.
[Ord. of 3-7-1938, § 15]
The City Clerk shall attend as Clerk of the sale of delinquent
land and shall enter the same in a record book giving a description
of the proper tract, showing how much of each lot or tract was sold,
to whom and the price, or whether the same remains unsold. For such
services, the Clerk shall receive twenty-five cents ($.25) to be added
as costs of the sale.
[Ord. of 3-7-1938, § 18]
The owner or occupant of any land or lot sold for taxes, or
any other person having an interest therein, may redeem the same at
any time during the two (2) years next ensuing by paying to the Collector,
for the use of the purchaser, his heirs or assigns, the full sum of
the purchase money named in his Certificate of Purchase and all the
costs of the sale together with interest at the rate specified in
such Certificate, not to exceed ten percent (10%) annually, with all
subsequent taxes which have been paid thereon by the purchaser, his
heirs or assigns, with interest at the rate of eight percent (8%)
per annum on such taxes subsequently paid, and in addition thereto,
the person redeeming any land shall pay the costs incident to entry
of recital of such redemption. Upon deposit with the Collector of
the amount necessary to redeem as herein provided, it shall be the
duty of the Collector to mail to the purchaser, his heirs or assigns,
at the last post office address, if known, and if not known, then
to the address of the purchaser as shown in the record of the Certificate
of Purchase, notice of such deposit for redemption. Such notice, given
as herein provided, shall stop payment to the purchaser, his heirs
or assigns, of any further interest or penalty. In case the party
purchasing said land, his heirs or assigns, fails to take a tax deed
for the land so purchased within six (6) months after the expiration
of the two (2) years next following the date of the sale, no interest
shall be charged or collected from the redemptioner after that time.
[Ord. of 3-7-1938, §§ 16, 17]
A.
Any person claiming an undivided share in any land out of which an
undivided part shall have been sold for taxes, may redeem his undivided
share by paying such portion of the purchase money, interest and penalty
and subsequent taxes as he claims of the land sold, and any person
claiming a specific part of any land sold for taxes may redeem his
specific part by paying such proportion of the purchase money, interest,
penalty and subsequent taxes as his quantity of ground shall bear
to the whole quantity sold.
B.
In every case where a partial redemption is asked for, the City Collector,
upon the application of the redemptioner, after notice to the holder
of the Certificate, shall determine the proportion to be paid by the
party applying to redeem and his decision shall be final thereon.
For his services in stating the proportion, the redemptioner shall
pay him fifty cents ($.50). In every case of a partial redemption,
the quantity sold shall be reduced in proportion to the amount paid
on such partial redemption and the City Collector shall convey the
land accordingly.
[Ord. of 3-7-1938, § 19]
Infants, incapacitated and disabled persons as defined in Chapter
475, RSMo., may redeem any land belonging to them sold for taxes,
within two (2) years after the expiration of such disability in the
same manner provided for redemption by other persons.
[Ord. of 3-7-1938, § 20]
When lands sold for taxes, or any portion thereof, shall be
redeemed, the City Collector shall insert a memorandum of such redemption
on the record of the Certificate of Purchase applicable thereto, stating
the quantity or description of the portion redeemed, if not the whole,
the date thereof, by whom made, and sign the same officially, and
shall likewise give a Certificate thereof to the person redeeming.
The person redeeming shall then present to the City Clerk the Certificate
of Redemption and the City Clerk shall then enter on his record of
sales of land for delinquent taxes the recital of such redemption,
the date thereof and the person redeeming.
[Ord. of 3-7-1938, § 21]
If no person shall redeem lands sold for taxes within two (2)
years from the sale, at the expiration thereof, and on production
of the Certificate of Purchase, and in case the Certificate covers
only a part of a tract or lot of land, then accompanied with a survey
or description of such part, made by the City or County Surveyor or
Engineer, the City Collector shall execute to the purchaser, his heirs
or assigns, in the name of the State, a conveyance of the real estate
sold, which shall vest in the grantee an absolute estate in fee simple;
subject, however, to all claims for unpaid taxes, except such unpaid
taxes existing at the time of the purchase of said lands and the lien
for which taxes was inferior to, to the lien for taxes for which said
tract or lot of land was sold. In making such conveyance, when two
(2) or more parcels, tracts or lots of land are sold for the nonpayment
of taxes to the same purchaser or purchasers, or if the same person
or persons shall in any wise become the owner of the Certificates
thereof, all of such parcels shall be included in one (1) Deed.
[Ord. of 3-7-1938, § 22]
The conveyance provided for in Section 25-50 shall be executed by the City Collector, under his hand and Seal, witnessed by the City Clerk and acknowledged before the County Recorder or any other officer authorized to take acknowledgements and the same shall be recorded in the Recorder's office before delivery. A fee for recording shall be paid by the purchaser and shall be included in the cost of sale. Such Deed shall be prima facie evidence that the property conveyed was subject to taxation at the time assessed, that the taxes were delinquent and unpaid at the time of the sale, of the regularity of the sale of the premises described in the Deed, and of the regularity of all prior proceedings, that said land or lot had not been redeemed and that the period therefor had elapsed, and prima facie evidence of good and valid title in fee simple in the grantee of said Deed. The City Collector shall be entitled to demand and receive from the person applying therefor, for each tax Deed, one dollar fifty cents ($1.50), which shall include the acknowledgment.
[Ord. of 3-7-1938, § 23]
A.
Every holder of a Certificate of Purchase shall before being entitled
to apply for Deed to any tract or lot of land described therein pay
all taxes that have accrued thereon since the issuance of said Certificate,
or any prior taxes that may remain due and unpaid on said property,
and the lien for which was not foreclosed by sale under which such
holder makes demand for Deed, and any purchaser that shall suffer
a subsequent tax to become delinquent and a subsequent Certificate
of Purchase to issue on the same property included in the Certificate,
such first purchaser shall forfeit his rights of priority thereunder
to the subsequent purchaser, and such subsequent purchaser shall at
the time of obtaining his Certificate redeem said first Certificate
of Purchase outstanding by depositing with the City Collector the
amount of said first Certificate with interest thereon to the date
of said redemption and the amount so paid in redemption shall become
a part of said subsequent Certificate of Purchase and draw interest
at the rate specified in said first Certificate, but not to exceed
ten percent (10%) per annum from the date of payment.
B.
The holder of a Certificate of Purchase permitting a subsequent Certificate
to issue on the same property shall on notice from the City Collector
surrender said Certificate of Purchase on payment to him of the redemption
money paid by the subsequent purchaser.
[Ord. of 3-7-1938, §§ 24-26]
A.
Whenever the City Collector shall discover, prior to the conveyance
of any land sold for taxes, that the sale was for any invalid cause
whatever, he shall not convey such lands, but the purchase money and
the interest thereon shall be refunded out of the City Treasury to
the purchaser, his representatives or assigns, on the order of the
City Council. Such invalid sale shall suspend for the period intervening
between the date of the sale and the discovery of its invalidity the
running of the statutes of limitations. In such cases, the City Collector
shall make an entry opposite to such tracts or lots in the record
of Certificates of Purchase issued or redemption record that the same
was erroneously sold, and the cause of invalidity, and such entry
shall be prima facie evidence of the fact therein stated. He shall
notify the City Clerk of such action, whose duty it shall be to make
a like entry upon his sale record.
B.
No sale or conveyance of land for taxes shall be valid if at the
time of being listed such land shall not have been liable to taxation,
or, if liable, the taxes thereon shall have been paid before the sale,
or if the description is so imperfect as to fail to describe the land
or lot with reasonable certainty and for the first two (2) enumerated
causes, the money paid by the purchaser at such void sale shall be
refunded, with interest, out of the City Treasury on order of the
City Council.
C.
The sale of land for taxes shall not be invalid on account of such
land having been listed or charged on the tax book in any other name
than that of the rightful owner.
[Ord. of 3-7-1938, § 27]
In all cases of sale of land for taxes, if the purchaser or
his assigns shall die before a Deed shall be executed on such sale,
the Deed may be executed by the City Collector, to his heirs at law
or devisees.
[Ord. No. 12-1-1941, §§ 1-3]
A.
The City Collector shall make out delinquent personal tax bills and
properly certify the same, and deliver the same to the City Attorney
to file suit on such tax bills to enforce the payment thereof for
all personal taxes remaining unpaid upon the delinquent personal tax
books of the City.
B.
The City Attorney shall file suit upon all such tax bills delivered
to him by the City Collector.
C.
The City Attorney may receive for services rendered by him in filing
such suits ten percent (10%) of the amount sued for and collected,
said fees to be charged as other costs in the case and under no circumstances
shall the same be paid by the City.
