City of Rock Port, MO Chapter 130 City Taxes

Article I Generally

Section 130.010 City Taxes Delinquent, When — Lien for Taxes. [1]

[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.

[1] State Law Reference — RSMo. Sections 94.160 and 94.300.

Section 130.020 Penalty for Delinquent Real Estate Taxes.

[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.

Section 130.030 Penalty for Delinquent Taxes.

[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.

Article II Enhanced Enterprise Zone Program

Section 130.040 Establishment of Program and Eligibility.

[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.