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 hold at least one (1) public hearing
on the proposed rates of taxes at which citizens may be heard prior
to their approval. The Board of Aldermen shall determine the time
and place for such hearing. A notice stating the hour, date and place
of the hearing shall be published in at least one (1) newspaper qualified
under the laws of the State of Missouri of general circulation in
the County within which all or the largest portion of the City is
situated, or such notice shall be posted in at least three (3) public
places within the City; except that, in any County of the First Class
having a Charter form of government, such notice may be published
in a newspaper of general circulation within the City even though
such newspaper is not qualified under the laws of Missouri for other
legal notices. Such notice shall be published or posted at least seven
(7) days prior to the date of the hearing. The notice shall include
the assessed valuation by category of real, personal and other tangible
property in the City for the fiscal year for which the tax is to be
levied as provided by Subsection (3) of Section 137.245, RSMo., the
assessed valuation by category of real, personal and other tangible
property in the City for the preceding taxable year, for each rate
to be levied the amount of revenue required to be provided from the
property tax as set forth in the annual budget adopted as provided
by Chapter 67, RSMo., and the tax rates proposed to be set for the
various purposes of taxation. The tax rates shall be calculated to
produce substantially the same revenues as required in the annual
budget adopted as provided in Chapter. Following the hearing the Board
of Aldermen shall fix the rates of taxes, the same to be entered in
the tax book. Failure of any taxpayer to appear at such hearing shall
not prevent the taxpayer from pursuit of any other legal remedy otherwise
available to the taxpayer. Nothing in this Section absolves the City
of responsibilities under Section 137.073, RSMo., nor to adjust tax
rates in event changes in assessed valuation occur that would alter
the tax rate calculations.
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 Christian 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.
[CC 1982 §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 Sparta for the year ___________________
(stating the year) as taken from the City 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 Collector who shall be charged
with the amount of all taxes as shown thereon.
[CC 1982 §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 1982 §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.