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.
The Board of Aldermen shall, within a reasonable time after
the Assessor's books of each year are returned, ascertain the amount
of money to be raised thereon for general and other purposes and fix
the annual rate of levy therefor by ordinance.
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 Cedar 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.
[CC 1979 §80.030]
At the next meeting of the Board of Aldermen after the Clerk
shall submit the same to the Board for examination, inspection and,
if necessary, correction and upon approval thereof by said Board,
the Clerk shall append thereto a certificate to the effect that such
tax book is the tax book of the City of Stockton for the year __________
(stating the year) as taken from the County Assessor's book furnished
for that year or from such other source as is or may be provided by
law, and acted upon and approved by the Board of Aldermen, which certificate
shall be attested by the Seal of the City, and the tax book so certified
shall thereupon be delivered to the City Collector, who shall be charged
with the amount of all taxes as shown thereon.
[CC 1979 §80.040]
The payment of such taxes shall be enforced by the Collector
in such manner and in such time as is or may hereafter be provided
by law.
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; and all such delinquent taxes shall bear interest
thereon at the rate of two percent (2%) per month from the time they
become delinquent, not to exceed eighteen percent (18%) per year,
until paid; and shall also be subject to the same fees, penalties,
commissions and charges as provided by law of the State of Missouri
for delinquent State and County taxes, and shall be collected from
the property owners, and the enforcement of all taxes, penalties,
fees, commissions and charges authorized by law and provided for herein
to be paid by property owners 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 State and
County taxes, including fees, penalties, commissions and other charges.
[CC 1979 §80.060]
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, and in the same 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. 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.
[CC 1979 §80.070]
The Board of Aldermen shall from time to time provide by ordinance
for the levy and collection of taxes, licenses 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.
[CC 1979 §80.080]
The Mayor and Board of Aldermen shall have no power to release
any person from payment of any tax (except in the case of erroneous
or double assessment) or exempt any person from any burden imposed
by law.
