[Ord. No. 706, 8-17-1982]
Upon the first 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.
[Ord. No. 706, 8-17-1982]
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.
[Ord. No. 706, 8-17-1982]
Each taxpayer who shall fail to pay his City taxes when due shall be charged, as additional tax, the penalty provided for in Section
130.020.
[Ord. No. 956 §§1 —
7, 8-9-2005]
A. The
Board of Aldermen of the City of Rock Port, Missouri, in support of
the Enhanced Enterprise Zone Program hereby authorizes the establishment
of incentives designed to promote investment and create jobs to qualified
businesses eligible for zone benefits.
B. Pursuant
to Section 135.963, RSMo., the Board of Aldermen of the City of Rock
Port hereby authorizes one hundred percent (100%) property tax abatement
on improvements to real property for ten (10) years if qualified businesses
employ five (5) full-time equivalent employees.
C. Businesses
within the following industry clusters will be eligible for enhanced
enterprise zone incentives provided they are located within the zone
and make improvements to their property:
1. Value-added, producer driven, agricultural industry as defined in
Section 348.015(14), RSMo.
2. Industries involved in research and development (NAICS 541).
3. Industries involved in distribution/wholesale (NAICS 493 except for
those businesses involved in the fireworks industry).
4. Telecommunications (NAICS 517).
5. Manufacturing (NAICS 31-33).
6. Computer programming, data processing and storage and other related
high tech fields (NAICS 541511).
D. If
one (1) of the above industries employs seventy-five (75) or more
full-time equivalent employees, one hundred percent (100%) property
tax abatement on improvements to real property will be made available
for fifteen (15) years.
E. Eligible
companies are required to file a letter of intent with the Atchison
County Development Corporation and the Atchison County Assessor's
office prior to the end of the tax year in which the improvement was
made in order to receive the abatement benefit.
F. The
business is required to meet the employee minimums within one (1)
year of the letter of intent filed with the Atchison County Development
Corporation and the Atchison County Assessor's office.
G. In
the first (1st) year and for the length of the abatement, businesses
will be required to file a notarized affidavit annually in regard
to the number of employees with the Atchison County Development Corporation
and the Atchison County Assessor's office at the end of each tax year.