[Prior Code, § 140.020]
An annual budget shall be prepared in accordance with RSMo.
§§ 67.010 through 67.100 and amendments thereto.
[Ord. 2003, passed 1-3-1994]
Pursuant to RSMo. § 94.250, the annual rate of levy
for municipal purposes upon all subjects and objects of taxation within
the City shall be paid at a rate of $1 on each $100 assessed valuation.
[Prior Code, § 140.030]
(A)
Each tract of land in the back tax book, in addition to the amount
of tax delinquent, shall be charged with a penalty of 18% each year's
delinquency except that the penalty on lands redeemed prior to sale
shall not exceed 2% per month or fractional parts thereof.
(B)
For the making and recording of the delinquent land lists, the Collector
and the Clerk shall receive $0.10 per tract or lot and the Clerk shall
receive $0.05 per tract or lot for comparing and authenticating such
list.
[Prior Code, § 140.040]
(A)
The Board of Aldermen shall require the Collector, at the first meeting
of the Board of Aldermen 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 appears that all property and taxes contained
in the lists are properly returned as delinquent, the Board of Aldermen
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 of Aldermen shall return the delinquent lists to the City
Collector, charging him or her therewith, and he or she shall proceed
to collect the same in the same manner as provided by law for state
and county taxes.
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TAX-EXEMPT FINANCING COMPLIANCE POLICY AND PROCEDURE
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[Res. passed 5-23-2014]
The Tax-Exempt Financing Compliance Policy and Procedure as
set out as Exhibit A of Resolution dated 5-23-2014, is hereby adopted
by reference and made a part of this code, the same as if set forth
in full herein.
