[CC 1974 §25-87; Ord. No. 569 §1, 8-5-1959]
Tangible personal property taxes assessed on and after January
1, 1946, and all personal taxes delinquent at that date shall constitute
a debt as of the date on which such taxes were levied for which a
personal judgment may be recovered against the party assessed with
such taxes before a court of competent jurisdiction.
[CC 1974 §25-88; Ord. No. 569 §1, 8-5-1959; Ord.
No. 2065, 11-14-2007; Ord. No. 2138 §1, 9-8-2009]
Personal tax bills shall become delinquent on the first (1st)
day of January following the day when said bills are placed in the
hands of the City Collector and suits for collection thereof may be
instituted on and after the first (1st) day of February following
and within five (5) years from said date.
[Ord. No. 2065, 11-14-2007; Ord. No. 2502, 12-10-2019]
In addition to any other penalty, if any taxpayer shall fail,
refuse or neglect to pay the Collector his/her taxes prior to the
time that they become delinquent, then after said taxes become delinquent,
in addition to the amount of tax delinquent, the taxpayer shall be
charged with a penalty and interest in the amounts established by
the Ray County Collector and as provided by State law.
A.
Tangible
personal property taxes assessed and all personal taxes delinquent,
shall constitute a debt, as of the date on which such taxes were levied
for which a personal judgment may be recovered against the party assessed
with such taxes before any court of this State having jurisdiction.
B.
All
actions commenced pursuant to this law shall be prosecuted in the
name of the State of Missouri, at the relation and to the use of the
Collector and against the person or persons named in the tax bill,
and in one petition and in one count thereof may be included the said
taxes for all such years as may be delinquent and unpaid, and said
taxes shall be set forth in a tax bill or bills of said personal back
taxes duly authenticated by the certificate of the Collector and filed
with the petition; and said tax bill or tax bills so certified shall
be prima facie evidence that the amount claimed in said suit is just
and correct, and all notices and process in suits pursuant to this
Chapter shall be sued and served in the same manner as in civil actions,
and the general laws of this State as to practice and proceedings
and appeals and writs of error in civil cases shall apply, as far
as applicable, to the above actions; provided, however, that in no
case shall the State, County, City or Collector be liable for any
costs nor shall any be taxed against them or any of them.
C.
For
the purpose of this Chapter, personal tax bills shall become delinquent
on the first (1st) day of January following the day when said bills
are placed in the hands of the Collector, and suits thereon may be
instituted on and after the first (1st) day of February following,
and within three (3) years from said day.
D.
Said
personal tax shall be presented and allowed against the estates of
deceased or insolvent debtors, in the same manner and with like effect,
as other indebtedness of said debtors. The remedy hereby provided
for the collection of personal tax bills is cumulative, and shall
not in any manner impair other methods existing or hereafter provided
for the collection of the same.
[CC 1974 §25-90; Ord. No. 569 §1, 8-5-1959]
Personal taxes shall be presented and allowed against the estates
of deceased persons or insolvent debtors in the same manner and with
like effect as other indebtedness of said debtors. The remedy provided
for the collection of personal tax bills is cumulative and shall not
in any manner impair other methods existing or hereafter provided
for the collection of the same.
