The Chairman of the Board of Trustees shall procure from the County Clerk of Andrew County, Missouri, within twenty (20) days after the date of the final adjournment of the Board of Equalization each year a certified abstract from the County assessment books, as corrected by the Board of Equalization, on all property within the Village of Country Club subject to its taxing power and the assessed value thereof, as corrected by the Board of Equalization. Such abstract shall be immediately transmitted to the Board of Trustees to establish, by ordinance, the annual rates of tax levy for the year for Village purposes on all subjects and objects of taxation within the Village.
The tax provided for in Section 130.060 hereof shall not exceed the maximum rate for general municipal purposes of fifty cents ($.50) on the one hundred dollars ($100.00) assessed valuation; provided however, that the rate of taxation for general municipal purposes herein limited may be increased for such purposes, for a period not to exceed four (4) years at any one time, when such rate and purpose of increase are submitted to a vote of the voters within the Village and two-thirds (2/3) of the voters voting thereon shall vote therefor, but such increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents ($.30) on the one hundred dollars ($100.00) assessed valuation. Any such vote shall be taken in accordance with the provisions of Section 80.460, RSMo.
The payment of all taxes authorized by this Article shall be enforced by the Collector in the same manner and under the same rules and regulations as may be provided by law for collecting and enforcing the payment of State and County taxes.
It shall be the duty of the Board of Trustees to require the Collector annually to make out and return, under oath, a list of delinquent taxes remaining due and uncollected on the first (1st) day of January of each year to be known as the delinquent list. It shall be the duty of the Board of Trustees, at the next meeting after such delinquent list shall be returned or as soon thereafter as convenient, carefully to examine the same, and if it shall appear that all property and taxes contained in said list are properly returned as delinquent, they shall approve such list and cause an order of approval to be entered on the journal, and the amount of taxes in such list to be credited on the account of the Collector; and shall also cause said delinquent list or a certified copy thereof, with the bills therefor, to be placed in the hands of the County Collector who shall give a receipt therefor and proceed to collect the taxes due thereon in like manner and with the same effect as delinquent taxes for State and County purposes are collected. The said Collector shall pay over the taxes collected to the Village Treasurer, at the times and in the manner provided by law for the payment of County taxes to the County Treasurer, and shall make the same statements and settlements for such taxes with the Board of Trustees, and at the same time as may be provided by law for statements and settlements with the County Commission for County taxes, and all taxes shall bear the same rate of interest, and the same penalties shall attach to the non-payment thereof when due as may be provided by law in cases of County taxes. A certified copy of any tax bill included in the delinquent list, approved by the Board of Trustees, shall in all cases be prima facie evidence that the amount therein specified is legally due by the party against whom such tax bill is made out, and that all provisions of the law and ordinances have been duly complied with, and that the same is a lien on the property therein described.
The Board of Trustees shall also from time to time provide, by ordinance, for the levy and collection of all other taxes and licenses, including wharfage and other dues, and to fix the penalties for neglect or refusal to pay same, which now or hereafter may be authorized by law or ordinance.