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
shall 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 this 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.
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
Chariton County, Missouri, on or before the first 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.