A. 
The assessments of City property made by the City and County assessors shall conform to each other and after the Board of Equalization has passed upon and equalized the assessment, the City Assessor's books shall be corrected in red ink in accordance with the changes made by the Board of Equalization and so certified by the Board and returned to the Board of Aldermen.
B. 
The County Clerk shall deliver to the Mayor, 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 City subject to taxation by the State and the assessed value thereof as agreed upon by the Board of Equalization. The Mayor shall immediately transmit the abstract to the Board of Aldermen which shall establish by ordinance the rate of taxes for the year.
C. 
A lien is hereby created in favor of the City against any lot or tract of land for any such tax assessed by any such City against the lot or tract of land, which lien shall be superior to all other liens or encumbrances except the lien of the State for State, County, or school taxes.
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 case the corporate authorities of the City have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may be informal, illegal or void in consequence of a failure to comply with the requirements of law, the Board of Aldermen shall have power to relevy and reassess any such tax or assessment in manner provided in Sections 94.190 to 94.330, RSMo.
All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the City Collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the Mayor and Clerk and countersigned by the Collector, and the Clerk shall affix the corporate seal thereto.
The Mayor and Board of Aldermen shall have no power to release any person from the payment of any tax, or exempt any person from any burden imposed by law.
A. 
All Cities of the Fourth Class in this State may by City ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such Cities a tax which shall not exceed the maximum rate of one dollar on the one hundred dollars assessed valuation.
B. 
The maximum rate of taxation for general municipal purposes may be increased for not to exceed four (4) years at any one time when the rate and purpose of such increase are submitted to a vote and two-thirds (⅔) of the voters voting thereon vote in favor of the increase, but the increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents ($0.30) on the one hundred dollars ($100.00) assessed valuation. The Board of Aldermen of such Cities may submit the question, and the question shall be submitted by the Board of Aldermen when petitioned therefor by voters equaling in number five percent (5%) or more of the voters of such Cities voting for Mayor at the last election at which a Mayor was elected.
C. 
The question shall be submitted in substantially the following form:
Shall there be a __________ cent increase in tax levy on one hundred dollars ($100.00) valuation for general municipal purposes for __________ years in the City of California?
D. 
If the increase in levy is voted, the increased levy shall be effective for the number of years designated, and no longer, but such Cities through their Boards of Aldermen may submit proposals for continuing the increase of levy at any time for like periods not to exceed four (4) years each.
A. 
In addition to the levy aforesaid for general municipal purposes, all Cities of the Fourth Class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxing powers for the following special purposes:
1. 
For library purposes in the manner and at the rate authorized under the provisions of Sections 182.140 to 182.301, RSMo.;
2. 
For hospital, public health, and museum purposes, twenty cents ($0.20) on the one hundred dollars ($100.00) assessed valuation; and
3. 
For recreation grounds in the manner and at the rate authorized under the provisions of Sections 90.500 to 90.570, RSMo.
The City shall have the power and authority to regulate and to license, and to levy and collect a license tax on all persons and entities as permitted under the laws of the State of Missouri, specifically Section 94.270, RSMo.
[1]
Cross Reference — As to business licenses, see title VI.
When the Board of Aldermen shall have fixed the rate of taxation for any given year, the City Clerk shall make out 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 Collector with the full amount of taxes levied and to be collected; the Clerk shall also charge the City Collector with all licenses and other duties of all kinds to be collected.
Upon the first (1st) day of January of each year all unpaid City taxes shall become delinquent, and the taxes upon real property are hereby made a lien thereon.
The enforcement of all taxes authorized by Sections 94.190 to 94.330, RSMo., shall be made in the same manner as is provided by law for the collection and enforcement of the payment of State and County taxes, including the seizure and sale of goods and chattels after the taxes become delinquent. Where applicable in Chapter 140, RSMo., the term "County" shall be construed "City", the term "County Clerk" shall be construed "City Clerk", and the term "County Collector" shall be construed "City Collector" or other proper officer collecting taxes in the City.
A. 
The Board of Aldermen shall require the Collector, at the first (1st) meeting of the Board in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as "the land and lot delinquent list" and "the personal delinquent list".
B. 
The Board of Aldermen, at the meeting at which the delinquent lists are returned or as soon as may be thereafter, shall examine the lists carefully, and if it appear that all property and taxes contained in the lists are properly returned as delinquent, the Board shall approve the lists, enter a record thereof in the journal and credit the amount thereof to the account of the City Collector.
C. 
The Board shall return the delinquent lists to the Collector, charging him/her therewith, and he/she shall proceed to collect the same in the same manner as provided by law for State and County taxes.
The City Collector shall report to the Board of Aldermen, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he/she shall pay the same into the City Treasury, and shall receive credit therefor. He/she shall turn over to his/her successor in office all uncollected delinquent lists, receiving credit therefor, and his/her successor shall be charged therewith; provided, that the Board of Aldermen may declare worthless any and all personal delinquent taxes which they may deem uncollectible.