[Ord. No. 94-05 §2, 2-1-1994]
A qualified person shall be appointed Collector for the city
of Albany by the Mayor; such appointment shall be approved by the
Board of Aldermen. The term of the Collector shall begin on July first
(1st) of each year for a term of one (1) year or until his/her successor
is duly appointed and qualified.
[Ord. No. 950 §2, 12-1-1981]
The City Collector shall, before entering upon the duties of
his office, take the oath of office as prescribed for City Officers
and deliver to the City of Albany, Missouri, a bond in the sum of
ten thousand dollars ($10,000.00) with good and sufficient surety,
conditioned upon the faithful performance of the duties of his office,
said bond to be approved by the Board of Aldermen. If the Collector
shall neglect or refuse to give bond, as herein required, his office
shall, immediately upon such neglect or refusal, be vacant.
[Ord. No. 950 §2, 12-1-1981]
The City Collector shall secure the tax books as made out by
the township Assessor from the County Clerk each year, and shall proceed
to collect all taxes due thereon as prescribed by the laws of the
State of Missouri, and the ordinances of the City of Albany, and shall
also collect all merchants licenses and liquor licenses.
[Ord. No. 950 §2, 12-1-1981]
It shall be the duty of the City Collector to maintain an office
in the City Hall in the City of Albany, Missouri, and to keep the
same open every business day from the dates of November fifteenth
(15th) through December thirty-first (31st), and for such other periods
of time as are appropriate for the necessary collection and receiving
of taxes and other revenue that the City Collector's duties require.
[Ord. No. 950 §2, 12-1-1981]
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 lien thereon. The enforcement of all taxes authorized
by this Article shall be made in the same manner and under the same
rules and regulations as are or may be provided by law for the collection
and enforcement of the payment of County taxes, including the seizure
and sale of goods and chattels, both before and after said taxes shall
become delinquent; provided, that all suits for the collection of
City taxes shall be brought in the name of the State, at the relation
and to the use of the City Collector.
A.
If any taxpayer shall fail or neglect to pay to the Collector his taxes at the time required by law, then it shall be the duty of the Collector, after the first (1st) day of January then next ensuing, to collect and account for, as other taxes, an additional tax, as penalty, the amount provided for in Subsection (B) of this Section.
B.
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.
C.
For
making and recording the delinquent land lists, the Collector and
the Clerk shall receive ten cents ($.10) per tract or lot and the
Clerk shall receive five cents ($.05) per tract or lot for comparing
and authenticating such list.
[Ord. No. 950 §2, 12-1-1981]
The Collector shall report to the Board of Aldermen, at the
first (1st) regular meeting in each month, all taxes collected on
the real and personal delinquent lists; and he shall pay the same
into the City Treasury, and shall receive credit therefore. He shall
turn over to his successor in office all uncollected delinquent lists,
receiving credit therefore, and his successor shall be charged therewith;
provided, that the Board of Aldermen may declare worthless any and
all personal delinquent taxes which they may deem uncollectible.
[Ord. No. 950 §2, 12-1-1981]
It shall be the duty of the Board of Aldermen to require the
Collector, annually, on the first (1st) meeting of the Board of Aldermen
in April in each year, or as soon thereafter as may be, 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". It shall be the duty of the Board
of Aldermen at the meeting at which said delinquent list shall be
returned, or as soon as may be thereafter to carefully examine the
same; and if it shall appear that all property and taxes contained
in said lists are properly returned as delinquent, the Board of Aldermen
shall approve the same and cause a record thereof to be entered on
the journal and cause the amount thereof to be credited to the account
of the City Collector. The Board of Aldermen shall cause the "Land
and Lot Delinquent List" and "Personal Delinquent List" to be returned
to the City Collector who shall be charged therewith, and who shall
proceed to collect the same, in the manner and under the same regulations
as are or may be provided by law for the collection of delinquent
lists of real and personal taxes for State and County purposes.
[Ord. No. 950 §2, 12-1-1981]
It shall be the duty of the City Collector to pay into the Treasury,
monthly, all monies received by him from all sources which may be
levied by law or ordinances; also, all licenses of every description
authorized by law to be collected, and all monies belonging to the
City which may come into his hands.
[Ord. No. 950 §2, 12-1-1981; Ord. No. 94-09 §1, 4-19-1994]
The Collector shall receive as compensation for his/her services
a sum as determined from time to time by the Board of Aldermen.
[Ord. No. 950 §2, 12-1-1981]
The Board of Aldermen shall from time to time provide by ordinance
for the levy and collection of all taxes, licenses, and other fees
and duties not herein enumerated, and fix such penalties as are now
or may hereafter be authorized by law or ordinance.
[Ord. No. 950 §2, 12-1-1981]
All things not herein specifically provided for shall be done
and performed in conformity with the general laws of the State of
Missouri with reference to collection of taxes for State and County
purposes, so far as the same may be followed consistently without
conflict.
