[R.O. 2012 §130.070]
The real and personal property tax rate shall not exceed the
maximum rate for general municipal purposes of fifty cents ($.50)
on the one hundred dollars ($100.00) assessed valuation; provided
however, that the rate of taxation for general municipal purposes
herein limited, may be increased for such purposes, for a period not
to exceed four (4) years at any one time, when such rate and purpose
of increase are submitted to a vote of the voters within the Village
and two-thirds (⅔) of the voters voting thereon shall vote
therefor, but such increase so voted shall be limited to a maximum
rate of taxation not to exceed thirty cents ($.30) on the one hundred
dollars ($100.00) assessed valuation. Any such vote shall be taken
in accordance with the provisions of Section 80.460, RSMo.
[R.O. 2012 §130.080]
The payment of all taxes authorized by this Article shall be
enforced by the Collector in the same manner and under the same rules
and regulations as may be provided by law for collecting and enforcing
the payment of State and County taxes.
[R.O. 2012 §130.090]
It shall be the duty of the Board of Trustees to require the
Collector, annually, to make out and return, under oath, a list of
delinquent taxes remaining due and uncollected on the first (1st)
day of January of each year, to be known as the delinquent list. It
shall be the duty of the Board of Trustees, at the next meeting after
such delinquent list shall be returned, or as soon thereafter as convenient,
carefully to examine the same, and if it shall appear that all property
and taxes contained in said list are properly returned as delinquent,
they shall approve such list and cause an order of approval to be
entered on the journal, and the amount of taxes in such list to be
credited on the account of the Collector; and shall also cause said
delinquent list or a certified copy thereof, with the bills therefor,
to be placed in the hands of the County Collector, who shall give
a receipt therefor and proceed to collect the taxes due thereon, in
like manner and with the same effect as delinquent taxes for State
and County purposes are collected. The said Collector shall pay over
the taxes collected to the Village Treasurer, at the times and in
the manner provided by law for the payment of County taxes to the
County Treasurer, and shall make the same statements and settlements
for such taxes with the Board of Trustees, and at the same time as
may be provided by law for statements and settlements with the County
Commission for County taxes, and all taxes shall bear the same rate
of interest, and the same penalties shall attach to the non-payment
thereof when due, as may be provided by law in cases of County taxes.
A certified copy of any tax bill included in the delinquent list,
approved by the Board of Trustees, shall in all cases be prima facie
evidence that the amount therein specified is legally due by the party
against whom such tax bill is made out, and that all provisions of
the law and ordinances have been duly complied with, and that the
same is a lien on the property therein described.
[R.O. 2012 §130.100]
The Board of Trustees shall also, from time to time, provide,
by ordinance, for the levy and collection of all other taxes and licenses,
including wharfage and other dues, and to fix the penalties for neglect
or refusal to pay same, which now or hereafter may be authorized by
law or ordinance.
