Source: https://www.ecode360.com/27915719
Timestamp: 2018-09-22 01:03:19
Document Index: 178459334

Matched Legal Cases: ['§ 130', '§ 130', '§ 130', '§ 130', '§ 130', '§ 130', '§ 130']

City of Bolivar, MO Generally
§ 130.010 Board To Provide For Levy and Collection of Taxes — Fix Penalties.
§ 130.020 Fixing Ad Valorem Property Tax Rates, Procedure.
§ 130.030 Board To Fix Rate of Levy.
§ 130.040 Assessment — Method of.
§ 130.050 Clerk To Prepare Tax Books.
§ 130.060 Taxes Delinquent — When.
§ 130.065 Identity Theft Prevention Program.
Chapter 130 Finance and Taxation
Chapter 130: Finance and Taxation Article I Generally
Section 130.010 Board To Provide For Levy and Collection of Taxes — Fix Penalties.
Section 130.020 Fixing Ad Valorem Property Tax Rates, Procedure.
Section 130.030 Board To Fix Rate of Levy.
Section 130.040 Assessment — Method of.
Section 130.050 Clerk To Prepare Tax Books.
Section 130.060 Taxes Delinquent — When.
Section 130.065 Identity Theft Prevention Program.
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. Nothing contained in this Section shall prohibit the Board of Aldermen from electing not to levy or collect a tax, license, wharfage or other duty that is otherwise authorized by the laws of the State of Missouri, but an election to waive the levy and collection of such tax, license, wharfage or other duty, or to waive the levy and collection therefore for a particular period, shall not be deemed to be a waiver of the Board's right to levy and collect the same at a later date or for a later period.
If the Board of Aldermen shall elect or is considering whether to elect to levy a tax upon all real and/or taxable tangible property that is subject to a property tax under the laws of the State of Missouri, the Board shall hold at least one (1) public hearing on the proposed rate of taxes at which citizens shall be heard prior to the approval of such taxes. 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.
If the Board of Aldermen shall elect or is considering whether to elect to levy a tax upon all real and/or taxable tangible property that is subject to a property tax under the laws of the State of Missouri, the Board 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 Polk 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, which rate may, in the discretion of the Board of Aldermen, be zero.
[Ord. No. 2875 §I, 7-20-2009]
The City of Bolivar has been charged with creating and implementing an Identity Theft Prevention Program, pursuant to the Fair and Accurate Credit Transactions Act of 2003 (15 U.S.C. Section 1681s(a)(1)) and by Federal Trade Commission rule (16 C.F.R. Section 681). The Board of Aldermen has reviewed and approved the Identity Theft Prevention Program for the City of Bolivar (on file in the City offices as Exhibit 1) with this Section and as required by 16 C.F.R. Section 681.2(e)(1).