City of Farmington, MO
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2023-07-13
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Title I Government Code
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Chapter 140 Taxation
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Article II Delinquent Taxes
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 Elections
- Ch 107 Administration
- Ch 110 Mayor and City Council
- Ch 115 City Officials and Employees
- Ch 117 Industrial Development Authority
- Ch 119 Conflicts of Interest
- Ch 120 Open Meetings and Records Policy
- Ch 125 Municipal Court
- Ch 130 Library and Library Advisory Board
- Ch 135 (Reserved)
- Ch 140 Taxation
- Ch 140 Art II Delinquent Taxes
- § 140.090 When Delinquency Occurs.
- § 140.100 County Collector to Make Delinquent Tax Lists — Collection of Delinquent Taxes.
- § 140.110 County Collector to Make Monthly Reports of Collection of Delinquent Taxes.
- Ch 150 Boards, Commissions and Committees
- Ttl II Public Health, Safety and Welfare
- Ch 200 Police Department
- Ch 203 Fire Prevention and Protection
- Ch 205 Animal Regulations
- Ch 210 Ordinance Violations
- Ch 215 Nuisances
- Ch 220 Human Rights
- Ch 225 Emergency Management and Civil Disasters
- Ch 230 Solid Waste and Recyclables
- Ch 235 Parks and Recreation
- Ch 236 City Tree Board
- Ch 237 Smoking Regulations
- Ch 238 Airport Operations
- Ttl III Traffic Code
- Ch 300 General Provisions
- Ch 305 Traffic Administration
- Ch 310 Enforcement and Obedience to Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets and Alleys
- Ch 335 Stop and Yield Intersections
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Alcohol-Related Traffic Ordinance Violations
- Ch 345 Pedestrians' Rights and Duties
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing or Parking Prohibited in Specified Places
- Ch 360 Stopping for Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited on Certain Streets
- Ch 370 Violations Bureau
- Ch 375 Procedure on Arrest
- Ch 380 Vehicle Equipment
- Ch 385 Bicycles and Motorized Bicycles
- Ch 390 Licensing Requirements
- Sch I Speed Limits
- Sch II Stop and Yield Intersections
- Sch III Parking Restrictions
- Sch IV No Through Truck Traffic
- Sch V School Bus Loading Zones
- Sch VI One-Way Streets
- Sch VII Snow Emergency Routes
- Sch VIII Commercial Vehicles Prohibited From Using Certain Streets
- Sch IX Flashing Signals
- Sch X No Through Traffic
- Sch XI Commercial Vehicle Traffic - Weight Restrictions - Local Deliveries Only
- Sch XII School Zones
- Ttl IV Land Use
- Ch 400 Planning and Planning and Zoning Commission
- Ch 405 Zoning Regulations
- Ch 410 Subdivision Regulations
- Ch 415 Floodplain Management
- Ch 420 Stormwater Management Regulations
- Ch 425 Historic Preservation Commission
- Ch 426 Design Standards for Public Works Improvements
- Ttl IV App Appendices
- Ttl V Building and Construction
- Ch 500 Building Codes
- Ch 505 Dangerous Buildings
- Ch 510 Streets, Sidewalks and Other Public Places
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Business and Occupational Licenses and Regulations
- Ch 607 Merchants and Manufacturers
- Ch 608 Peddlers and Solicitors
- Ch 609 Vendors
- Ch 610 Auctions and Auctioneers
- Ch 615 Pawnbrokers
- Ch 620 Taxicabs
- Ch 625 Businesses Supplying Utility Services
- Ch 630 Cable Television Regulations
- Ch 635 Adult Businesses
- Ttl VII Utilities
- Ch 700 General Provisions
- Ch 705 Waterworks System
- Ch 710 Sewers
- Ch 715 Cross-Connection Control
- Ch 720 Electric Current Distribution System
- Ch 730 Property Assessed Clean Energy District
- Cross Reference
- Ch CR Cross Reference
[Code 1974 §150.100; CC 1984 §27-181]
Upon the first (1st) day of January of each year, all unpaid
City taxes shall become delinquent, and the taxes upon real property
are hereby made a perpetual lien thereon against all persons in favor
of the City.
[Code 1974 §150.110; CC 1984 §27-182]
A.
The
City Council shall require the County Collector, at the first (1st)
meeting of the Council in April of each year, or as soon thereafter
as may be possible, to make out, under oath, lists of delinquent taxes
remaining due and uncollected for each year to be known as "the land
and lot delinquent list" and "the personal delinquent list".
B.
At
the meeting at which the delinquent lists are returned or as soon
thereafter as may be possible, the City Council shall examine carefully
the delinquent lists, and if it appears that all property and taxes
contained in the lists are properly returned as delinquent, the Council
shall approve the lists and cause a record thereof to be entered on
the journal and shall cause the amount thereof to be credited to the
account of the County Collector.
C.
The
City Council shall return the delinquent lists to the County Collector,
charging him/her therewith, and he/she shall proceed to collect the
same in the manner provided by law for the collection of delinquent
lists of real and personal taxes for State and County purposes.
[1]
Editor's Note — Reference to city collector has been
changed to "county collector" at the direction of the city in Supp.
#3, 4-2011.
[Code 1974 §150.250; CC 1984 §27-183]
The County Collector shall report to the City Council, at the
regular meetings in each month, all taxes collected on the real and
personal delinquent lists; and he/she shall pay the same to the City
Treasurer and receive credit therefor. He/she shall turn over to his/her
successor all uncollected delinquent lists, receiving credit therefor,
and his/her successor shall be charged therewith; provided, that the
City Council may declare worthless any and all personal delinquent
taxes which the Council may deem uncollectible.
[1]
Editor's Note — Reference to city collector has been
changed to "county collector" at the direction of the city in Supp.
#3, 4-2011.
