ARTICLE III. LEVY OF TAXES
SECTION 145.060: BOARD TO PROVIDE FOR LEVY AND COLLECTION OF TAXES─
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.
SECTION 145.070: BOARD TO FIX RATE OF LEVY
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.
SECTION 145.080: ASSESSMENT─METHOD OF
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 Cedar 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.
SECTION 145.090: CLERK TO PREPARE TAX BOOKS
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.
SECTION 145.091: APPROVAL BY BOARD
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 Stockton for the year (stating the year) as taken from the County 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 City Collector, who shall be charged with the amount of all taxes as shown thereon. (CC 1979 §80.030)
SECTION 145.092: ENFORCEMENT
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. (CC 1979 §80.040)
SECTION 145.100: TAXES DELINQUENT─WHEN
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.
SECTION 145.110: DELINQUENT TAXES─COLLECTION
The Board of Aldermen shall cause the land and lot delinquent list and personal delinquent list to be returned to the City Collector, who shall be charged therewith, and who shall proceed to collect the same, and in the same manner and under the same regulations as are or may be provided by law for the collection of delinquent lists of real and personal taxes for State and County purposes. Provided, that all suits for the collection of City taxes shall be brought in the name of the State, at the relation and to the use of the City Collector. (CC 1979 §80.060)
SECTION 145.120: OTHER TAXES
The Board of Aldermen shall from time to time provide by ordinance for the levy and collection of taxes, licenses 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. (CC 1979 §80.070)
§ 145.130 Taxation And Finance § 145.160
SECTION 145.130: BOARD OF ALDERMEN MAY NOT EXEMPT
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. (CC 1979 §80.080)