[R.O. 2008 §125.030; Ord. No. 264, 10-3-1977]
A. When the Board of Aldermen has fixed the rate of taxation for any
given year, and the County Clerk has made out appropriate and accurate
tax books, and has delivered said tax books to the City Collector,
the City Collector shall be charged with the full amount of the taxes
therein and thereby shown to have been levied and to be due.
B. It shall be the duty of the City Collector to attend to the collection
of all such taxes in the same manner and under the same rules and
regulations as provided by statutory law for the collection and enforcement
of the payment of State and County taxes.
C. The City Collector shall be charged with all licenses, and taxes
and duties of all kinds due to the City.
D. It shall be the duty of the City Collector to attend to the collection
of the same in the manner provided by ordinance.
[R.O. 2008 §125.050; Ord. No. 264 §§7 — 8, 10-3-1977]
A. Whenever any person shall
pay taxes charged on the tax books or tax bills, the Collector shall
enter such payment in his/her lists, and give the person paying the
same a receipt specifying 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 Collector's
list, in whole or in part, as the case may be; and the Collector shall
enter "paid" against each tract or lot of ground when he/she collects
the tax thereon.
B. 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 a particular description of the part; and if the tax on the
remainder of such lot or parcel of land shall remain unpaid, the Collector
shall enter such description 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 individual share of real estate, the Collector shall
enter on his/her records the name of the owner of such share, so as
to designate upon whose undivided share the tax has been paid.
[R.O. 2008 §125.070; Ord. No. 264 §10, 10-3-1977]
Within ten (10) days after the annual settlement of the Collector
and after said delinquent lists shall have been returned by the Collector,
examined and approved by the Board of Aldermen and a record thereof
entered on the journal, or as soon thereafter as may be, the City
Clerk shall make, from said delinquent lists, in a book to be called
the "Back Tax Book," a correct list, in numerical order, of all tracts
of land and town lots on which back taxes shall be due in this City,
setting forth opposite each tract of land or town lot the name of
the owner, if known, and if the owner thereof be not known, then to
whom the same was last assessed, the description thereof, the year
or years for which such tract of land or town lot is delinquent or
forfeited, and the amount of the original tax due on said real estate;
said Back Tax Book, when completed, shall be delivered by said Clerk
to the City Collector, who shall be charged therewith, and who shall
receipt therefor. The Collector shall proceed to collect said delinquent
taxes in the same manner and under the same regulations as provided
in this Chapter.
[R.O. 2008 §125.080; Ord. No. 7-1 §9, 1-25-1955]
A. All lots and lands on which taxes are delinquent and unpaid shall
be subject to sale to discharge the lien for said delinquent and unpaid
taxes as provided for by this Chapter and the laws of this State 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 shall contain the names of all record owners
thereof, or the names of all owners appearing on the land tax book
and all other information required by law; provided, however, delinquent
taxes, with penalty, interest and cost, may be paid to the City Collector
at any time before the property is sold therefor.
C. The entry of record in the Back Tax Book by the City Collector listing
the delinquent lands and lots as provided for in this Chapter shall
be and become a levy upon such delinquent lands and lots for the purpose
of enforcing the lien of delinquent and unpaid taxes together with
penalty, interest and cost.
D. No proceedings for the sale of land and lots for delinquent taxes
under the provisions of this Chapter, relating to the collection of
delinquent and back taxes and providing for foreclosure sale and redemption
of land and lots therefor, 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 insofar as the time
at which such sales are to be had is specified therein.
[R.O. 2008 §125.090; Ord. No. 7-1 §12, 1-25-1955]
A. Tangible personal property taxes, for the purpose of this Section,
shall become delinquent on the first day of January following the
day when said bills are placed in the hands of the Collector, and
suit thereon may be instituted on and after the first day of February
following, and within five (5) years from said date.
B. All actions commenced under this Section shall be prosecuted in the
name of the State of Missouri, at the relation and to the use of the
City 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 under this
Section shall be pursued 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 action; provided, however, that in no
case shall the City Collector or the City be liable for any costs,
nor shall any be taxed against him/her or it.