[CC 1975 §80.010; Ord. No. 91-14 §80.010, 3-19-1991]
A.
For
the support of the City Government, payment of City indebtedness and
interest thereon, and for general revenue purposes, the Board of Aldermen
shall, by ordinance, levy an annual tax upon the following subjects
as sources of City revenue, and provide for the collection of such
taxes, to wit:
1.
On all real, personal and mixed property within the limits of the
City, taxable according to the laws of Missouri.
2.
On all automobiles of the residents of the City of Carl Junction.
3.
All licenses and occupation taxes authorized by law to be levied.
4.
License fees on all dogs of both sexes within the City.
[CC 1975 §80.020; Ord. No. 91-14 §80.020, 3-19-1991]
A.
In addition to the above Section 135.090, the City shall have the following sources of revenue for income, for the collection of which the Board shall provide by ordinance, to wit:
1.
Sales of real estate belonging to the City.
2.
All fines imposed by the Municipal Judge upon any person or persons
convicted of a violation of any of the City ordinances and any fines
so imposed upon appeal from a Municipal Court judgment.
3.
The rental of City property.
4.
Sales of any personal property belonging to the City.
[CC 1975 §80.030; Ord. No. 91-14 §80.030, 3-19-1991]
On or before the first (1st) day of July of each year the Mayor
shall procure from the County Clerk of Jasper County, Missouri, a
certified abstract, taken from said Clerk's assessment books, of all
property within the City of Carl Junction made taxable by law for
State purposes, and the assessed value thereof as finally determined
by the Board of Equalization. Upon receipt of said abstract the Mayor
shall immediately submit the same to the Board and it shall be the
duty of the Board to fix, by ordinance, the rate of taxes for that
year.
[CC 1975 §80.040; Ord. No. 91-14 §80.040, 3-19-1991]
Upon the levy of taxes made as provided in the foregoing Section
there is hereby created a lien, in favor of the said City of Carl
Junction, against each lot or tract of land, against which any tax
shall have been assessed, which lien shall be superior to all other
liens or encumbrances, except the lien of the State for State, County,
or school taxes.
[CC 1975 §80.050; Ord. No. 91-14 §80.050, 3-19-1991]
All taxes levied as hereinbefore provided shall be payable after
the first (1st) day of November of the year for which they were levied
and shall become delinquent after the first (1st) day of January of
the ensuing year. Delinquent taxes shall be subject to the same interest
and penalties as provided by law for State and County delinquent taxes;
and delinquencies in the payment of taxes lawfully levied shall not
affect the lien thereof.
[CC 1975 §80.060; Ord. No. 91-14 §80.060, 3-19-1991]
When the Board shall have fixed the rate of taxation, the City
Clerk shall extend, or cause to be extended, in appropriate columns
opposite each item of taxable property on the tax book, the amount
of taxes due thereon; and the Clerk shall charge the City Collector
for the full amount of taxes so levied and to be collected by him/her.
[CC 1975 §80.070; Ord. No. 91-14 §80.070, 3-19-1991]
The Collector shall, at the first (1st) meeting of the Board
in April of each year make out and return delinquent tax lists, and
when the same shall have been examined and approved by the Board the
amount thereof shall be credited to the account of the Collector.
The Board shall cause the delinquent lists to be returned to the Collector,
on or before the first (1st) Monday following the examination and
approval of the same, and the Collector shall thereupon proceed to
collect such delinquent taxes in the same manner as provided for the
collection of State and County delinquent taxes, both real and personal.
[CC 1975 §80.080; Ord. No. 91-14 §80.080, 3-19-1991]
The Collector shall report to the Board, at its first (1st)
regular meeting in each month all delinquent taxes collected by him/her,
designating whether the same have been collected for real or personal
delinquencies, and he/she shall pay the amounts so collected over
to the City Treasurer and receive credit therefor. The Collector shall
turn over to his/her successor in office the uncollected delinquent
lists, receiving credit therefor, and his/her successor shall be charged,
with the amount thereof.
[CC 1975 §80.090; Ord. No. 91-14 §80.090, 3-19-1991]
The Board may, at its discretion, declare worthless and give
the Collector credit for any and all personal delinquent taxes which
they may deem to be uncollectible.
[Ord. No. 95-19 §80.100, 9-5-1995]
A.
Whenever such persons as are required by this Section to pay taxes under Article III, Chapter 135, fail or refuse to pay the same the City Clerk or the City Attorney may at their discretion, utilize the following procedures to collect the taxes:
1.
The Board of Aldermen hereby declare those persons who fail to pay
taxes within the time and in the amounts prescribed by law to be guilty
of a misdemeanor punishable under the provisions of the City Code
of Carl Junction, Missouri.
2.
The Clerk of the City shall turn over to the City Prosecutor the
names and addresses of those persons not complying with this law and
the City Attorney shall cause a complaint and summons to be filed
and served upon the delinquent taxes or fee payors to appear before
the Municipal Court of the City to show cause why they should not
be found guilty under this Section.
3.
The Municipal Court shall order those persons unable to show good
cause why they should not pay the taxes forthwith and in addition,
the Court may impose such fine or imprisonment as to the Court seems
just and necessary in the premises. The Court may suspend any such
sentence upon probationary conditions.
4.
This Section shall extend and be applicable to the non-payment of
fees for water and sewer services in addition to taxes set forth herein.
[Ord. No. 663, 4-7-1976]
All taxes are due on November first (1st) of each year and become
delinquent on January first (1st). Each tract of land in the back
tax book, in addition to the amount of tax delinquent, 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; and
that a penalty of five percent (5%) shall be added for January, nine
percent (9%) for February, twelve percent (12%) for March, fourteen
percent (14%) for April and one percent (1%) for each month thereafter;
and that postmark will determine the date of delinquency.
