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.
[1]
Note — Due to the repeal of the similar statutory section
94.210, RSMo., "board to fix rate of levy", this section was deleted.
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 Platte 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.
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, it shall be the duty of the City Clerk to cause
to be prepared appropriate and accurate tax books and shall therein
set out in suitable columns, opposite the name of each person and
the 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 City Collector with the full amount
of taxes levied and to be collected.
A.
On
the first (1st) day of January of each year, all unpaid City taxes
shall become delinquent and the taxes on real estate are hereby made
a lien thereon.
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.
[CC 1964 §510.040]
The City Clerk shall, on or before the first (1st) day of September
each year, certify and deliver to the City Collector said tax books
and shall take a receipt of the City Collector therefor stating the
amount of taxes shown by such tax book.
[CC 1964 §510.050]
No property whatever shall be exempt from seizure and sale for
taxes due on land or personal property.
