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 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 St. Louis 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.