The Board of Aldermen shall, from time to time, provide by ordinance
for the levy and collection of all taxes, licenses, wharfage and other
duties not herein enumerated and, for neglect or refusal to pay the
same, shall fix such penalties as are now or may hereafter be authorized
by law or ordinance.
The Board of Aldermen shall hold at least one (1) public hearing
on the proposed rates of taxes at which citizens shall be heard prior
to their approval. The Board of Aldermen shall determine the time
and place for such hearing. A notice stating the hour, date and place
of the hearing shall be published in at least one (1) newspaper qualified
under the laws of the State of Missouri of general circulation in
the County within which all or the largest portion of the City is
situated, or such notice shall be posted in at least three (3) public
places within the City; except that in any County of the First Class
having a Charter form of government, such notice may be published
in a newspaper of general circulation within the City even though
such newspaper is not qualified under the laws of Missouri for other
legal notices. Such notice shall be published or posted at least seven
(7) days prior to the date of the hearing. The notice shall include
the assessed valuation by category of real, personal and other tangible
property in the City for the fiscal year for which the tax is to be
levied as provided by Subsection (3) of Section 137.245, RSMo., the
assessed valuation by category of real, personal and other tangible
property in the City for the preceding taxable year, for each rate
to be levied the amount of revenue required to be provided from the
property tax as set forth in the annual budget adopted as provided
by Chapter 67, RSMo., and the tax rates proposed to be set for the
various purposes of taxation. The tax rates shall be calculated to
produce substantially the same revenues as required in the annual
budget adopted as provided in this Chapter. Following the hearing
the Board of Aldermen shall fix the rates of taxes, the same to be
entered in the tax book. Failure of any taxpayer to appear at such
hearing shall not prevent the taxpayer from pursuit of any other legal
remedy otherwise available to the taxpayer. Nothing in this Section
absolves the City of responsibilities under Section 137.073, RSMo.,
nor to adjust tax rates in event changes in assessed valuation occur
that would alter the tax rate calculations.
In the absence of a City Assessor, and until such City Assessor
is duly appointed and qualified, it shall be the duty of the Mayor
of the City to procure from the County Clerk of Maries/Osage County,
Missouri, on or before the first (1st) day of October of each year
a certified abstract from his/her assessment books of all property
within the corporate limits of the City made taxable by law for State
purposes and the assessed valuation thereof as agreed upon by the
Board of Equalization, which abstract shall be immediately transmitted
to the Board of Aldermen, and it shall be the duty of the Board of
Aldermen to establish by ordinance the rate of taxes for the year.
[CC 1990 §17-4; CC 1978 §331.015]
Every person owning or holding property on the first (1st) day
of June, including all such property purchased on that day, shall
be liable for the taxes thereon for the ensuing year, and a lien is
hereby created in favor of the City of Belle against any lot or lots
or tract of land for any such tract assessed by said City against
the same, which said lien shall be superior to all other liens or
encumbrances except the lien of the State for State, County or school
taxes.
[CC 1990 §17-7; Ord. No. 356 §§1 — 3, 5-6-2003]
A. This
Section authorizes the City of Belle to enter into a cooperative agreement
with Jayne Helton, present Collector of Revenue of Maries County,
Missouri, and with any subsequent Collector of Revenue of Maries County,
Missouri, whereby said Collector shall be employed by the City of
Belle to send out tax bills to residents of the City of Belle for
real property tax, personal property tax, surtax on commercial property
(if any), and other special assessments levied against real estate,
as well as other real and personal property taxes which may hereafter
accrue, and shall also be authorized to collect all of said taxes
on behalf of the City of Belle.
B. The
terms of said cooperative agreement shall be set forth in a separate
agreement, and said agreement shall be on file in the City offices
and incorporated herein by reference.
C. The
present City Collector of the City of Belle, and his/her successor
in office, shall be relieved from all duties which are set forth in
said cooperative agreement to be performed by the Collector of Maries
County. All other statutory obligations of the City Collector or duties
prescribed by ordinances of the City of Belle, Missouri, which are
not set forth in said agreement to be performed by the Maries County
Collector on behalf of the City of Belle, shall continue to be performed
by the Collector of the City of Belle.
[CC 1990 §17-8; Ord. No. 358 §§1 — 3, 5-14-2003]
A. This
Section authorizes the City of Belle to enter into a cooperative agreement
with Doris J. Keilholz, present Collector of Revenue of Osage County,
Missouri, and with any subsequent Collector of Revenue of Osage County,
Missouri, whereby said Collector shall be employed by the City of
Belle to send out tax bills to residents of the City of Belle for
real property tax, personal property tax, surtax on commercial property
(if any), and other special assessments levied against real estate,
as well as other real and personal property taxes which may hereafter
accrue, and shall also be authorized to collect all of said taxes
on behalf of the City of Belle.
B. The
terms of said cooperative agreement shall be set forth in a separate
agreement, and said agreement shall be on file in the City offices
and incorporated herein by reference.
C. The
present City Collector of the City of Belle, and his/her successor
in office, shall be relieved from all duties which are set forth in
said cooperative agreement to be performed by the Collector of Osage
County. All other statutory obligations of the City Collector or duties
prescribed by ordinances of the City of Belle, Missouri, which are
not set forth in said agreement to be performed by the Osage County
Collector on behalf of the City of Belle, shall continue to be performed
by the Collector of the City of Belle.