Source: https://www.ecode360.com/29542509
Timestamp: 2019-02-21 16:28:01
Document Index: 558570370

Matched Legal Cases: ['§ 140', '§ 140', '§ 140', '§ 140', '§ 140', '§ 140', '§ 140', '§ 140', '§ 140', '§ 140']

City of Hollister, MO Assessment and Collection of Real and Personal Property Taxes
Ch 140 Art VII Assessment and Collection of Real and Personal Property Taxes
§ 140.250 Assessor.
§ 140.260 City Collector.
§ 140.270 Assessment — Method of.
§ 140.280 Board to Fix Rate of Levy.
§ 140.290 City Clerk to Make Tax Books.
§ 140.300 Taxpayer Statements.
§ 140.310 Taxes Delinquent — When.
§ 140.320 City Clerk to Make Delinquent Lists — Board to Approve.
§ 140.330 Method of Collection for Land Taxes.
§ 140.340 Method of Collecting Personal Taxes.
Article VII Assessment and Collection of Real and Personal Property Taxes
Chapter 140 Finances and Records Article VII Assessment and Collection of Real and Personal Property Taxes
Section 140.250 Assessor.
Section 140.260 City Collector.
Section 140.270 Assessment — Method of.
Section 140.280 Board to Fix Rate of Levy.
Section 140.290 City Clerk to Make Tax Books.
Section 140.300 Taxpayer Statements.
Section 140.310 Taxes Delinquent — When.
Section 140.320 City Clerk to Make Delinquent Lists — Board to Approve.
Section 140.330 Method of Collection for Land Taxes.
Section 140.340 Method of Collecting Personal Taxes.
[Ord. No. 98-40, 10-15-1998]
The Assessor of Taney County, Missouri, be and is hereby named and appointed as Assessor for the City of Hollister, as to personal property and real estate situated within the City limits of the City of Hollister, for the purpose of making an annual assessment for and in behalf of the City of Hollister for the purpose of taxation for the said City of Hollister.
The City Clerk of Hollister, Missouri, be and is hereby named and appointed to perform the duties of City Collector for the City of Hollister.
The County Clerk shall deliver to the Mayor, on or before the first (1st) day of October of eachyear, a certified abstract from his/her assessment books of all property within the City subject to taxation by the State and the assessed value thereof as agreed upon by the Board of Equalization.
The County Assessor may bill the City a one percent (1%) assessment fund fee on the tax.
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, by August thirty-first (31st) of each year.
When the Board of Aldermen shall have fixed the rate of taxation for any given year, the City Clerk shall make out 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 County Assessor and Board of Equalization, the amount of taxes, whether general or special, due thereon.
The City Clerk shall furnish all taxpayers a statement, annually, the first (1st) of November (or as soon thereafter as may be), of the amount of taxes assessed for personal and property taxes.
Statements shall be printed in four (4) parts, the original will be mailed to the taxpayer, one (1) copy customers receipt, one (1) copy for daily deposits, and one (1) copy for Collector's records.
In March, or as soon thereafter as may be, the City Clerk shall send out a delinquent tax notice to each tax payer that has not paid their taxes.
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 (a fractional part of a month shall be counted as a whole month); and shall also be subject to the same fees, penalties, commissions and charges provided by law of the State of Missouri for delinquent State and County taxes.
The Board of Aldermen shall require the City Clerk, at the first (1st) meeting of the Board in April of each year, or as soon thereafter as may be, to make out lists of delinquent taxes remaining due and uncollected for each year, to be known as Land Delinquent List and the Tangible Personal Property Delinquent list.
The Tangible Personal Property list shall contain: The names of all persons, in alphabetical order, owing taxes on personal property and the amount owed.
The Land Delinquent list shall contain: A full description of all lands and lots and the amount owed against each, set out opposite the description.
The lists shall be examined by the Board of Aldermen, and after correction of double assessments or erroneous descriptions, certified to the City Clerk.
The City Clerk shall then make from the delinquent lists, a back tax book for collection in accordance to the procedure for the collection of State and County taxes.
Limitation Of Actions. No proceedings for the sale of land for delinquent taxes shall be valid unless initial proceedings therefor shall be commenced within three (3) years after delinquency of such taxes.
The City Clerk shall publish the delinquent land list in some newspaper of general circulation in the County for three (3) consecutive weeks, on insertion weekly, before the sale, the last insertion to be at least fifteen (15) days prior to the fourth (4th) Monday in August (published the fourth (4th) Friday in July and the first (1st) and second (2nd) Friday of August).
The names of all record owners or the names of all owners appearing in the land tax book; a description of the land in forty (40) acre tracts or other legal subdivision (lots to be described by number, block, and addition); the aggregate amount of taxes (including interest and penalties) stated for each separately, shall be printed together with a notice that so much of such land necessary to discharge the taxes will be sold at public auction beginning at 10 A.M. at the courthouse door on the fourth (4th) Monday in August.
The City Clerk, prior to the sale, shall certify on his/her copy of the list and notice the dates of publication and name of the newspaper in which it is published.
The costs shall be paid by the City and taxed as part of the costs of the sale of the land.
The sale shall be by public auction.
The person offering to pay the required sum of delinquent taxes for the least quantity of any tract shall be considered the purchaser, except a non-resident of Missouri cannot purchase property unless he/she file with the City Clerk a consent to the jurisdiction of the Circuit Court, and appoint some person within the City to act as his/her agent for the service of process in any suit arising out of the sale for taxes.
When less than the entire tract is sold, the quantity sold shall be in square form and, as near as practicable, in the most northwesterly corner of the tract, and when any part of a City lot is sold, the part sold shall extend from the main street fronting the lot, to the rear of the lot.
The City Clerk shall attend the sale in person or by Deputy and act as clerk of the sale, and enter into a record book, the description of the land, how much was sold, to whom sold, and the price.
If no one bids on the land, the City Clerk shall enter the fact in his/her book and the tract shall be offered again at the next sale of delinquent lands. If not sold at that sale, it shall be offered a third (3rd) time to the highest bidder, but there is no redemption from such sale, and the purchaser is immediately entitled to a collector's deed.
The City may bid for such land to prevent the loss of taxes for inadequate bids.
When the sale is made, the purchaser shall immediately pay his/her bid to the City Clerk.
After payment has been received, the City Clerk shall give the purchaser a certificate of purchase which shall carry a numerical number, describing the land purchased, the total amount of the tax, and the sum bid. The certificate shall also recite the name of the owner or reputed owner, or the name of the person to whom the tract is assessed, together with his/her address.
The certificate shall contain the date of sale and the date when the purchaser will be entitled to a collector's deed, and the rate of interest, not to exceed ten percent (10%) per annum. The certificate shall be authenticated by the City Clerk and recorded in his/her records. The certificate is assignable if notice of assignment is endorsed on the certificate and entered in the records of the City Clerk.
Redemption. Within two (2) years following the sale, the owner of the land may redeem it by paying to the City Clerk for the use of the purchaser the full sum of the purchase price together with interest not to exceed ten percent (10%) per annum together with all subsequent taxes paid by the purchaser with interest not to exceed eight percent (8%).
Collector's Deed. If not redeemed within two (2) years, the City Clerk shall, upon production of a certificate of purchase, execute to the purchaser, his/her heirs or assigns, a deed to the real estate sold vesting in the purchaser fee simple title, subject to unpaid taxes.
When Delinquent. Personal taxes are delinquent on the first (1st) day of January following their assessment.
Manner In Which Collected.
Personal property taxes are collected by a suit in the Circuit Court of the County, prosecuted in the name of the State of Missouri, at the relation and to the use of the City Clerk against the person named in the tax bill.
Suit may be commenced on the first (1st) day of February following the delinquency of the personal tax and within five (5) years of said day.
Before any suit is commenced the City Clerk shall notify the delinquent taxpayer by regular mail that there are taxes assessed against him/her and the year for which they are due, and if the same are not paid within thirty (30) days, suit will be brought to recover the taxes.
In any suit, the City Clerk's certificate that he/she mailed the notice and giving the date of the mailing, shall be attached to the petition and shall constitute prima facie evidence of notice.