[R.O. 1993 § 110.210]
There is hereby established the office of City Collector.[1] A City Collector shall be appointed and discharged by
the City Manager, for an indefinite term.
[1]
Editor's Note: The City currently contracts Collector functions
to Mississippi County. The tax assessments and collections are done
by the County and then paid to the City.
[R.O. 1993 § 110.220; R.O. of 1938, § 250;
CC 1963 Ch. 16 Art. III § 16-10]
No person shall be eligible to the office of Collector of the
City of Charleston who is in arrears for any City taxes, forfeiture
or defalcation in office, either City, County or State, and who is
not a citizen of the United States and a qualified voter of the City
of Charleston.
[R.O. 1993 § 110.230; R.O. of 1938, § 251;
CC 1963 Ch. 16 Art. III § 16-11]
A.
Before entering upon the discharge of his/her duties, the Collector shall take and subscribe to an oath as described in Section 115.020. Within fifteen (15) days after his/her election and before entering upon the discharge of the duties of his/her office, the Collector shall execute to the City of Charleston a good bond, in the sum as set by the City Council, with a good surety bonding company as security thereon, and which such bonding company must be authorized to do such business in this State.
B.
Said
bond shall be conditioned that he/she will faithfully and punctually
collect and pay over all City revenue during this term of office,
at the time and in the manner provided by the law of the State and
the ordinances of the City of Charleston, and that he/she will in
all things promptly, faithfully discharge and perform all the duties
of the office of Collector of the City of Charleston according to
law and the ordinances of the City of Charleston. The bond of the
Collector, when so executed as aforesaid, shall be approved by the
Mayor and City Council and shall be filed and recorded in the office
of the City Clerk in a book to be provided and kept for recording
all bonds given to the City of Charleston.
[R.O. 1993 § 140.140; CC 1963 Ch. 16 Art. III § 16-12]
When the Council shall have fixed the rate of taxation of any
year, the City Clerk shall make out appropriate and accurate tax books,
and shall therein set out in suitable columns opposite the name of
each person and item of taxable property, as returned by the Assessor
and Board of Equalization, the amount of taxes, whether general or
special, due thereon, and shall charge the Collector with the full
amount of taxes levied and to be collected. The Clerk shall also charge
the City Collector with all licenses and other duties of all kinds
to be collected.
[R.O. 1993 § 140.150; R.O. of 1938, § 253;
CC 1963 Ch. 16 Art. III § 16-13]
As soon as may be practicable after the City tax book of each
year shall have been completed, the City Clerk shall deliver the same
to the Collector of the City of Charleston, and take his/her receipt
for the aggregate amount of all general and special City taxes as
set out in said City tax book and due thereon, which said receipt
shall be promptly filed and carefully preserved by the City Clerk.
[R.O. 1993 § 140.160; Ord. No.
2032 § 1, 12-14-1982]
If any taxpayer shall fail, neglect or refuse to pay the City
Collector his/her taxes on or before December 31 in each year for
which they are levied, then it shall be the duty of the Collector
after the first day of January next ensuing to collect, and account
for as other taxes, an additional tax, as penalty of two percent (2%)
per month upon all taxes collected after the first day of January
as aforesaid, and in computing said additional tax or penalty, a fractional
part of the month shall be counted as a whole month, except that such
additional tax or penalty shall not exceed eighteen percent (18%)
of each year's delinquency. At the time of making monthly and annual
statements, the Collector shall file with the City Clerk a statement,
under oath, of the amount so received and from whom received, and
the City Clerk shall charge the Collector therewith.
[R.O. 1993 § 140.170; R.O. of 1938, § 256;
CC 1963 Ch. 16 Art. III § 16-16]
It shall be the duty of the Collector to furnish to all non-resident
taxpayers a statement of the amount of taxes assessed against any
tract of land or town lot in the City for any year or years during
which he/she is Collector, and send the same by mail to the address
of any person applying to him/her by letter for the same, and if no
taxes are due on any such tract or lots, he/she shall answer any such
letters of inquiry stating the facts, and whenever any funds are remitted
by mail or otherwise to the Collector for the payment of any taxes
appearing to be due on his/her tax books, it shall be his/her duty
to receive the same and send a receipt by mail therefor to the person
remitting the same, provided that he/she may charge all sums which
he/she may have to pay for postage as costs against the persons applying
or remitting to him/her but no other costs.
[R.O. 1993 § 140.180]
The Collector shall diligently endeavor and use all lawful means
to collect all the taxes, levied for the current year, which he/she
is required to collect in the City, and to that end he/she shall have
the power to seize and sell the goods and chattels of the person liable
for taxes, in the same manner as goods and chattels are or may be
required to be seized and sold under execution issued on judgements
at law, and no property whatever shall be exempt from seizure and
sale for taxes due on personal property, provided that no such suit
for taxes shall be brought until after the first day of October of
each year and the Collector shall not receive a credit for delinquent
taxes until he/she shall have made affidavit that he/she has been
unable to find any personal property out of which to make the taxes
in each case so returned delinquent, but no suit shall be brought
or seizure and sale of goods shall be made until the Collector has
made demand for the payment of the tax by regular mail to last known
address to the person liable to pay the same at least thirty (30)
days prior to filing of suit, and in any suit brought to recover personal
delinquent taxes, a certificate of the Collector that he/she has mailed
the notice required, giving date of mailing, when attached to petition
shall be prima facie evidence of suit notice.
[R.O. 1993 § 140.190]
The Collector shall collect all license fees and report the
same to the City Clerk. The City Clerk shall issue the license which
shall be signed by the City Clerk and countersigned by the City Collector.
[R.O. 1993 § 140.200; R.O. of 1938, § 262;
CC 1963 Ch. 16 Art. III § 16-19]
Whenever any person shall pay taxes charged on the tax book,
the Collector shall enter such payment thereon and give the person
paying the same a receipt, specifying therein the name of the person
for whom paid, the amount paid, what year paid for, and the property
and value thereof on which the same was paid, according to its description
on the tax book, in whole or in part, as the case may be, and the
Collector shall enter "Paid" opposite each lot or tract of land when he/she
collects the tax due thereon. The Collector shall receive taxes on
part of any lot, piece or parcel of land charged with taxes, provided
the person paying such tax shall furnish him/her a particular specification
of the part, and if the tax on the remainder of such lot, piece or
parcel of land shall remain unpaid, the Collector shall include such
specification in his/her return to the end that the part on which
the tax remains unpaid may be clearly known. If payment is made on
an undivided share of real estate, the Collector shall enter on his/her
record or tax book the name of the owner of such share so as to designate
upon whose undivided share the tax has been paid.
[R.O. 1993 § 140.210; R.O. of 1938, § 263;
CC 1963 Ch. 16 Art. III § 16-20]
It shall be the duty of the Collector at the close of business
on the last week day of each month to file with the City Clerk a full
and complete statement of the revenue collected by him/her from all
sources whatever during the preceding month. In such settlement, the
Collector shall show from what source such amount of revenue is received
as has been collected, keeping each class separate and distinct from
all others, to the end that it may appear in every settlement what
amount of revenue the City has received from each and every source.
Every such settlement shall be entered by the Clerk in a book to be
kept for that purpose, which book shall be open at all times for inspection
by any taxpayer of this City.
[R.O. 1993 § 140.220; R.O. of 1938, § 264;
CC 1963 Ch. 16 Art. III § 16-21]
Immediately after each monthly settlement, as aforesaid, the
Collector shall pay into the City Treasury the amount found due on
such settlement. He/she shall take two (2) receipts from the Treasurer
for the amount so paid in, one (1) of which he/she shall file with
the City Clerk, who shall charge the Treasurer with the amount of
such payment and credit the Collector with the same.
[R.O. 1993 § 140.230; R.O. of 1938, § 266;
CC 1963 Ch. 16 Art. III § 16-23]
At the first meeting of the City Council in April of each year,
the Collector shall make out and return, under oath, the list of delinquent
taxes and back tax books on which the taxes remain due and uncollected,
and settle his/her accounts of all monies received by him/her on account
of taxes and other sources of revenue, and the amount of such delinquent
list or so much thereof as the Council shall find properly returned
delinquent, shall be allowed and credited to him/her on his/her settlement.
Before allowing the Collector credit any taxes on the "Lot and Land
Delinquent List," or on the "Personal Delinquent List," the Council
shall make special inquiry and be fully satisfied that he/she has
used due diligence to collect the same, and that he/she could not
find any personal property of the taxpayer out of which to make the
same. If the Council is satisfied that there are any names on either
of the lists of persons who have personal property out of which taxes
should have been made it shall, in passing upon such lists, strike
out such names therefrom.
[R.O. 1993 § 140.240]
At the meeting for returning the real and personal delinquent
list as provided in the preceding Section, the City Council shall
carefully examine all other accounts of the Collector, and settle
with him/her for all licenses and taxes upon all other pursuits, trades,
professions, callings or occupations whatsoever, together with all
back taxes, interests or other monies which he/she may have collected
or for the collection of which he/she is responsible since his/her
last annual settlement.
[R.O. 1993 § 140.250; R.O. of 1938, § 268;
CC 1963 Ch. 16 Art. III § 16-25]
If, for any cause, the first meeting of the Council in April
of any year is not held at the appointed time, then it shall be the
duty of the Mayor to call a special meeting of the Council within
ten (10) days thereafter for the purpose of making the annual settlement
provided for in two (2) preceding Sections of this Article.
[R.O. 1993 § 140.260]
The Council shall cause such settlement to be entered of record
so as to show the amount of the City Revenue Fund Tax and City Interest
Fund Tax collected on the current tax books and the amount of real
estate and personal taxes remaining uncollected; also the amount of
such taxes collected on the land and lot and personal delinquent list,
amount of interest collected on delinquent taxes, amount of back taxes,
together with the interest thereon collected on delinquent real estate
taxes, amount collected on all other licenses of every kind and character
and the amount collected from every other source of revenue so that
the record may show, in detail, from what source the revenue has been
derived.
[R.O. 1993 § 140.270; R.O. of 1938, § 270;
CC 1963 Ch. 16 Art. III § 16-27]
Upon the completion of his/her annual settlement, the City Council
shall cause the "Land and Lot Delinquent List" and the "Personal Delinquent
List" to be returned to the Collector, who shall be charged with the
amount of taxes thereon by the City Clerk, and who shall proceed to
collect the same as provided in this Article and to account therefore
as for all other monies collected by him/her and when he/she makes
his/her next annual settlement he/she shall return such lists and
shall be entitled to credit for such as he/she has been unable to
collect. When his/her term of office shall have expired and the Collector
shall return to the City Council all delinquent lists and a list of
all judgments and decrees rendered on any tax bill upon which suit
has been brought and which remains unpaid, and the amount thereof,
to the end that final settlement may be made and such lists may be
delivered to his/her successor and so on from time to time until the
whole of such lists shall have been collected or otherwise disposed
of. Upon the making of any final settlement as aforesaid, the Collector
shall turn over to his/her successor all uncollected delinquent lists
that have been allowed by the Council, and thereupon the City Clerk
shall credit his/her account with the amount of such lists and charge
the same of his/her successor in office.
[R.O. 1993 § 140.280; R.O. of 1938, § 271;
CC 1963 Ch. 16 Art. III § 16-28]
In case of death, resignation, removal or other disability of
the City Collector during the time the tax books are in his/her hands,
it shall be the duty of the City Manager to take charge of the tax
books and cause a settlement of the Collector's accounts to be made.
For the purpose of making such settlements, the City Manager shall
appoint one (1) competent person, the legal representatives of the
Collector may choose a second and the sureties of the Collector may
choose a third, and the persons so appointed or chosen shall examine
the said tax book, and it shall be their duty to ascertain the amount
remaining uncollected and make a corrected abstract of the same. They
shall also examine his/her accounts and ascertain the amount collected
by him/her from every other source of revenue and cause a full and
complete settlement of his/her account to be made. Upon completing
such examination and settlement, the person so appointed and chosen
shall certify to the Council a correct abstract of the same. If found
correct, the Council shall cause the Clerk to properly adjust the
Collector's account in accordance with said settlement. If the representatives
of sureties of such Collector shall fail or refuse to choose persons
for such examination and settlement, then the person appointed by
the City Manager shall proceed to make the same and report the result
thereof to the Council. Should there be but a small portion of the
taxes collected at the time of making such settlement, then the amount
actually collected shall be ascertained and the same books used in
completing the collection.
[R.O. 1993 § 140.290]
It shall be the duty of the City Collector to proceed by suit
or otherwise to enforce payment of all taxes, and for the purpose
of prosecuting suit for any back taxes under this Article, it is made
the duty of the City Attorney to prosecute all suits of back taxes
in favor of the City of Charleston. All the fees allowed the City
shall be taxed as costs in the case and collected as such. All actions
shall be prosecuted in the name of the State of Missouri at the relation
and to the use of the Collector of the City of Charleston, and against
the party owing the tax, and otherwise as required by law.
[R.O. 1993 § 140.300]
All real estate upon which City taxes remain unpaid on the first
day of January of each year shall be deemed delinquent, and thereupon
the City Collector shall proceed to enforce the lien of the City thereon
as provided by this Article; any failure to properly return the delinquent
list as required by this Article shall in no way affect the validity
of the assessment and levy of taxes, nor in any manner affect the
lien of the City on such delinquent real estate for the taxes thereon
nor the foreclosure and sale by which the collection of taxes is enforced.
[R.O. 1993 § 140.310; R.O. of 1938, § 276;
CC 1963 Ch. 16 Art. III § 16-31]
At the meeting of the City Council at which the land and lot
and personal delinquent lists are required by this Article to be returned
and certified, the City Council shall examine and compare the lists
of all lands and town lots on which taxes remain due and unpaid. If,
upon such examination, any such lands or town lots have been assessed
more than once, or if any said lands or town lots are not subject
to taxation, or if the legal subdivision be incorrectly described,
in all such cases the City Council shall correct such errors by the
best means in their power and cause the list so corrected to be certified
and filed in the office of the City Clerk and the amount thereof then
be entered on record.
[R.O. 1993 § 140.320; R.O. of 1938, § 278;
CC 1963 Ch. 16 Art. III § 16-32]
Real property shall in all cases be liable for the taxes due
thereon to the City, and the lien created in favor of the City by
virtue of the provisions of the Revised Statutes of Missouri for delinquent
and back taxes due upon real estate shall be enforced as in this Article
provided.
[R.O. 1993 § 140.330; CC 1963 Ch. 16 Art. III § 16-33]
A.
All
lands and lots in which taxes are delinquent and unpaid are subject
to sale to discharge the lien for the delinquent and unpaid taxes
as provided for in this Article on the fourth Monday in August of
each year.
B.
No
real property shall be sold for City taxes without judicial proceedings,
unless the notice of sale contains the names of all record owners
thereof, or the names of all owners appearing in the land tax book
and all other information required by law. Delinquent taxes with penalty,
interest and costs, may be paid to the City Collector at any time
before the property is sold therefor.
[R.O. 1993 § 140.340; Ord. No.
2088 § 1, 8-13-1985]
No proceedings for the sale of land and lots for delinquent
taxes under the provisions of this Article shall be valid unless initial
proceedings therefor shall be commenced within three (3) years after
delinquency of such taxes, and any sale held pursuant to initial proceedings
commenced within such period of three (3) years shall be deemed to
have been in compliance with the provisions of said law in so far
as the time at which such sales are to be had is specified herein.
[R.O. 1993 § 140.350; CC 1963 Ch. 16 Art. III § 16-35]
A.
The
City Collector shall cause a copy of the list of delinquent lands
and lots to be sold to be printed in some newspaper of general circulation
published in the City for three (3) consecutive weeks, one (1) insertion
weekly before the sale, the last insertion to be at least fifteen
(15) days prior to the fourth Monday in August.
B.
In
addition to the names of all record owners or the names of all owners
appearing on the land tax book, it is only 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 land therein described shall be described in forty-acre tracts
or other legal subdivisions, and the lots shall be described by number,
block, addition, etc., except that if a part or parts of any forty-acre
tract or other legal subdivision or lot are 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.
C.
To
the list shall be attached and in like manner printed and published
a notice that so much of said lands and lots as are 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 courthouse door of such
City, on the fourth Monday in August next hereafter, commencing at
ten (10) o'clock of said day and continuing from day to day thereafter
until all are offered.
D.
The
City Collector, on or before the day of sale, shall insert at the
foot of the list on his/her record a copy of the notice and certify
on his/her record immediately following the notice the name of the
newspaper of the City in which the notice was printed and published
and the dates of insertion thereof in the newspaper.
E.
The
expense of such printing shall be paid out of the City Treasury and
shall not exceed the rate provided for in Chapter 493, RSMo., relating
to legal publications, notices and advertisements, and the cost of
printing at the rate paid by the City shall be taxed as part of the
costs of the sale of any land or lot contained in the list.
[R.O. 1993 § 140.360; CC 1963 Ch. 16 Art. III § 16-36]
A.
On
the day mentioned in the notice, 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 said City.
B.
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 of Missouri until such person shall file with said Collector
an agreement in writing consenting to the jurisdiction of the Circuit
Court of the County in which such sale is made, and also filing with
such Collector an appointment of some citizen of said 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.
C.
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.
[R.O. 1993 § 140.370; CC 1963 Ch. 16 Art. III § 16-37]
The method of sale where owner has several tracts, the quantity
of land sold, surplus over tax, second offering, third offering and
other provisions of Chapter 140, RSMo., relating to sale of real estate
for delinquent taxes, shall be followed and observed by the City Collector
in the sale of real estate for delinquent City taxes.
[R.O. 1993 § 140.380; CC 1963 Ch. 16 Art. III § 16-38]
The City Council may appoint a trustee to purchase lands at
tax sales subject to all rules and provisions set forth in Section
140.260, RSMo.
