reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.835 - Title, how held by reutilization authority — title, how taken by others.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.835. Title, how held by reutilization authority — title, how taken by others. —
1. The title to any real estate which shall vest in the land reutilization authority under the provisions of sections 92.700 to 92.920 shall be held by the land reutilization authority of the city in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in the judgment of foreclosure.
2. The title to any real estate which shall vest in any purchaser, upon confirmation of such sale by the court, shall be an absolute estate in fee simple, subject to rights-of-way thereon of public utilities on which tax has been otherwise paid, and subject to any tax lien thereon of the United States of America, if any, and all persons, including the state of Missouri, any taxing authority or tax district as defined herein, judgment creditors, lienholders, minors, incapacitated and disabled persons, and nonresidents who may have had any right, title, interest, claim, or equity of redemption in or to, or lien upon, such lands shall be barred and forever foreclosed of all such right, title, interest, claim, lien or equity of redemption, and the court shall order immediate possession of such real estate be given to such purchaser. If such parcel of real estate is sold to the land reutilization authority the title thereto shall be free of any liens to the extent of the interest of any taxing authority in such real estate; provided further, that such title shall not be subject to the lien of special tax bills.
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(L. 1971 H.B. 472 § 25, A.L. 1983 S.B. 44 & 45, A.L. 1984 H.B. 1500, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.845 - Appeals.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1983
92.845. Appeals. —
The collector or any interested person or anyone on behalf of any disabled person as defined in chapter 475 may appeal from the judgment confirming or disapproving the sheriff's sale and the distribution made thereafter; provided, however, no question can be raised upon such appeal that could have been raised upon an appeal from the judgment of foreclosure. Such appeals must be taken within twenty days after the date of such judgment. The necessity for giving bond and the provisions thereof shall be the same as in cases of appeal from a judgment of foreclosure.
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(L. 1971 H.B. 472 § 27, A.L. 1983 S.B. 44 & 45)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.850 - Deputy sheriff, authority.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.850. Deputy sheriff, authority. —
Any lawfully appointed deputy sheriff may perform all acts and things herein required to be done by the sheriff, including the conduct of any sales, reports of such sales and the issuance of deeds according to the order of the court, in the name of and with like effect as the sheriff himself might do.
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(L. 1971 H.B. 472 § 28)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.852 - Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.852. Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when. —
Any sheriff's deed given pursuant to the municipal land reutilization law shall be subject to a recording fee for the costs of recording the deed that shall be assessed and collected from the purchaser of the property at the same time the proceeds from the sale are collected. All such deeds shall be recorded at the office of the recorder of deeds within two months after the court confirms the sale, if no proceeding to set aside the confirmation judgment is before the court.
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(L. 2002 H.B. 2064, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.855 - Sheriff's deed, effect of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.855. Sheriff's deed, effect of. —
Each sheriff's deed given pursuant to the provisions of the municipal land reutilization law shall be prima facie evidence that the suit and all proceedings therein and all proceedings prior thereto from and including assessment of the lands affected thereby and all notices required by law were regular and in accordance with all provisions of the law relating thereto.
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(L. 1971 H.B. 472 § 29, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.860 - Fees allowable.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.860. Fees allowable. —
1. Fees shall be allowed for services rendered under the provisions of sections 92.700 to 92.920, as follows:
(1) To the collector, two percent on all sums collected and twenty-five cents per tract for making the back tax books;
(2) To the circuit clerk, sheriff and printer, such fees as are allowed by law for like services in civil cases.
2. Such fees shall be taxed as costs and collected from the person redeeming such tract or from the proceeds of sale.
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(L. 1971 H.B. 472 § 30)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.863 - Costs, how apportioned — collector's fees.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.863. Costs, how apportioned — collector's fees. —
1. All costs, including costs of publishing any notices, and any court costs, shall be apportioned among the respective taxing authorities on a pro rata basis.
2. If any party redeems any parcel of real estate from the lien of any tax bill, such party shall, in addition to all other amounts then due, including principal, interest, attorney's fees and costs, also pay costs to the collector as follows:
(1) Fifty cents per parcel of real estate for issuance of certificate of redemption;
(2) One dollar per parcel of real estate, if notice of publication has been commenced;
(3) An additional one dollar per parcel of real estate if notice of sheriff's foreclosure sale has been commenced.
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(L. 1971 H.B. 472 § 31)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.865 - Amended petition, when allowed.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.865. Amended petition, when allowed. —
At the option of the taxing authority or tax bill owner, all claims for land taxes against any parcel of real estate, which has been included in any petition filed under sections 92.700 to 92.920, where such taxes have become due and payable after any tax list or petition thereon has been filed, may be asserted by amended petition or by answer filed before judgment, and, if allowed by the court, shall be included in the judgment against such parcel of real estate.
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(L. 1971 H.B. 472 § 32)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.870 - Applicable provisions of general law to apply.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.870. Applicable provisions of general law to apply. —
The general law relating to taxation and the collection of delinquent taxes as now existing and the provisions found in sections 92.700 to 92.920 shall apply to cities not within any county and which now have or may hereafter have a population in excess of five hundred thousand, insofar as not inconsistent with the provisions of sections 92.700 to 92.920.
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(L. 1971 H.B. 472 § 33)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.875 - Land reutilization authority created, purpose.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.875. Land reutilization authority created, purpose. —
1. There is hereby created an authority for the management, sale, transfer and other disposition of tax delinquent lands, which authority shall be known as "The Land Reutilization Authority of the city of ______, Missouri". It shall have authority to accept the grant of any interest in real property made to it, or to accept gifts and grant in aid assistance. Such authority shall have and exercise all the powers conferred by the provisions of sections 92.700 to 92.920 necessary and incidental to the effective management, sale, transfer or other disposition of real estate acquired under and by virtue of the foreclosure of the lien for delinquent real estate taxes, as provided in sections 92.700 to 92.920, and in the exercise of such powers, the land reutilization authority shall be deemed to be a public corporation acting in a governmental capacity.
2. The land reutilization authority is hereby created to foster the public purpose of returning land which is in a nonrevenue generating nontax producing status, to effective utilization in order to provide housing, new industry, and jobs for the citizens of any city operating under the provisions of sections 92.700 to 92.920 and new tax revenues for said city.
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(L. 1971 H.B. 472 § 34)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.880 - Beneficiaries of authority — interest, how determined.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.880. Beneficiaries of authority — interest, how determined. —
The beneficiaries of the land reutilization authority shall be the taxing authorities which held or owned tax bills against the respective parcel of real estate sold to the land reutilization authority at sheriff's foreclosure sale included in the judgment of the court, and their respective interests in each parcel of real estate shall be to the extent and in the proportion and according to the priorities determined by the court on the basis which the principal amount of their respective tax bills bore to the total principal amount of all of the tax bills described in the judgment.
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(L. 1971 H.B. 472 § 35)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.885 - Members, appointment — vacancy, how filled.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.885. Members, appointment — vacancy, how filled. —
1. The land reutilization authority shall be composed of three members, one of whom shall be appointed by the comptroller of any city operating under the provisions of sections 92.700 to 92.920, one of whom shall be appointed by the board of education of such city, and one shall be appointed by the mayor of any such city. The members shall serve at the pleasure of their respective appointing authority and shall serve without compensation. The members so appointed may be employees of the appointing authority and shall serve without additional compensation.
2. Any vacancy in the office of land reutilization commissioner shall be filled by the same appointing authority which made the original appointment. If any appointing authority fails to make any appointment of a land reutilization commissioner within the time the first appointments are required, or within thirty days after any term expires, then the appointment shall be made by the mayor of the city.
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(L. 1971 H.B. 472 § 36)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.890 - Commissioners, organization, bond, oath.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.890. Commissioners, organization, bond, oath. —
1. Such land reutilization commissioners shall meet immediately after all three have been appointed and qualified and shall select a chairman, a vice chairman and a secretary.
2. Such commissioners shall each furnish a surety bond, if such bond is not already covered by governmental surety bond in a penal sum not to exceed twenty-five thousand dollars to be approved by the comptroller, the premium of such bond to be paid by the comptroller out of the city funds. Such bond must be issued by a surety company licensed to do business in the state of Missouri, and shall be conditioned to guarantee the faithful performance of their duties hereunder, and shall be written to cover all the commissioners.
3. Before entering upon the duties of his office, each commissioner shall take and subscribe to the following oath:
State of Missouri )
) ss.
City of ________ )
I, ______, do solemnly swear that I will support the Constitution of the United States, and the Constitution of the state of Missouri; that I will faithfully and impartially discharge my duties as a member of the Land Reutilization Authority of ______, Missouri; that I will, according to my best knowledge and judgment, administer such tax delinquent lands held by me in trust, according to the laws of this state and for the benefit of the public bodies and the tax bill owners which I represent, so help me God.
­
Subscribed and sworn to this ______ day of ______, 20______
My commission expires: ______
­
Notary Public
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(L. 1971 H.B. 472 § 37)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.895 - Authority's seal, powers.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1984
92.895. Authority's seal, powers. —
1. Such land reutilization authority shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words "Land Reutilization Authority of ______, Missouri", "Seal", and shall have the power to sue and issue deeds in its name, which deed shall be signed by the chairman or vice chairman, and attested by the secretary or assistant secretary and the official seal of the land reutilization authority affixed thereon, and shall have the general power to administer its business as any other corporate body.
2. The land reutilization authority may convey title to any real estate sold or conveyed by it by general or special warranty deed, and may convey as absolute title in fee simple, without in any case procuring any consent, conveyance or other instrument from the beneficiaries for which it acts; provided, however, that each such deed shall recite whether the selling price represents a consideration equal to or in excess of two-thirds of the appraised value of such real estate so sold or conveyed, and if such selling price represents a consideration less than two-thirds of the appraised value of the real estate, then the land reutilization commissioners shall first procure the consent thereto of not less than two of the three appointing authorities, which consent shall be evidenced by a copy of the action of each such appointing authority duly certified to by its clerk or secretary attached to and made a part of land reutilization authority commission official minutes. However, the land reutilization authority may retain a reversionary interest in any real estate conveyed by it for up to two years from the date of conveyance.
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(L. 1971 H.B. 472 § 38, A.L. 1984 H.B. 1500)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.905 - Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.905. Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made. —
1. The land reutilization commissioners may appoint a director and such other employees who are deemed necessary to carry out the responsibilities and duties herein imposed and may incur such other reasonable and proper costs and expenses as are related thereto. If such costs and expenses exceed the amount of funds available to the land reutilization authority under provisions of sections 92.700 to 92.920, the land reutilization authority shall obtain approval of the board of estimate and apportionment and an appropriation by the governing body of the city for such additional or supplemental fund needs. Such appropriations by the city shall be considered advances to the land reutilization authority subject to repayment from funds supplementally accumulated by the land reutilization authority under provisions of law.
2. The comptroller of the city shall handle all such appropriated expense funds and disburse same under the same provisions for handling other city departmental expenditures.
3. The land reutilization authority shall deposit all funds received under provisions of sections 92.700 to 92.920 with the treasurer of the city, and the comptroller of the city shall maintain separate fund accounts for such deposits and make disbursements therefrom upon receipt of vouchers duly authorized by the land reutilization authority under provisions of sections 92.700 to 92.920 and in accordance with standard procedures adopted by and approved by the comptroller.
4. The fiscal year of the land reutilization authority shall commence on January first of each year. The land reutilization authority shall audit all claims for the expenditure of money, and shall, acting by the chairman or vice chairman thereof, draw warrants therefor from time to time.
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(L. 1971 H.B. 472 § 40)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.910 - Inventory of real estate required.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.910. Inventory of real estate required. —
The land reutilization authority shall set up and maintain a perpetual inventory on each tract of its real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.
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(L. 1971 H.B. 472 § 41)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.915 - Accounts, how kept — expenditures, priority of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1984
92.915. Accounts, how kept — expenditures, priority of. —
1. The land reutilization authority shall set up accounts on its books relating to the operation, management, or other expense of each individual parcel of real estate.
2. When any parcel of real estate is sold or otherwise disposed of by the land reutilization authority, the proceeds therefrom shall be applied and distributed in the following order, except as provided for in section 92.900:
(1) To the payment of the expenses of sale, the costs of the care, improvement, operation, acquisition, demolition, management, and administration of such parcels of real estate as determined by the land reutilization commissioners and apportioned to such parcel;
(2) The balance to be paid to the respective taxing authorities and tax bill owners, if any, in the proportion that the principal amounts of the tax bills of each such party bears to the total principal amount of all the tax bills included in the original judgment relating to such parcel of real estate and in the order of their respective priorities.
­­After deduction of all sums charged to each account for various expenses, distribution shall be made to the respective taxing authorities and to tax bill owners having an interest in such parcel of real estate, on January first and July first of each year, and at such other times as the land reutilization commissioners in their discretion may determine.
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(L. 1971 H.B. 472 § 42, A.L. 1984 H.B. 1500)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.916 - Duties of collector — compensation (St. Louis City).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1979
92.916. Duties of collector — compensation (St. Louis City). —
1. Before any distribution provided for in section 92.915 may be made, the collector shall review the books of the land reutilization authority for purposes of certifying the following:
(1) That the expenses and costs reflected on the books have been properly allocated to each property which has been sold and the expenses and costs provided for in subdivision (1) of subsection 2 of section 92.915 are reasonably related to the management and operation of the land reutilization authority;
(2) That the proposed distribution accurately reflects the amounts shown on the books of the collector for penalties, attorneys' fees or costs which were included in the judgment against such parcel of real estate, plus its proportional part of the costs of the sheriff's foreclosure sale.
2. After such certification, the land reutilization authority shall transfer to the collector that part of distributed proceeds provided for the payment of those costs described in subsection 2 of section 92.915, upon receipt of which he shall immediately pay thereon.
3. The balance of the proposed distribution shall also be paid to the collector, who in accord with the provisions of subdivision (3) of subsection 2 of section 92.915, shall determine the interests of the respective taxing authorities for the various tax years included in the original judgment for each parcel of real property and shall establish the proportionate share of each taxing authority based upon its tax rate for the various years. The collector shall thereupon submit in writing to each taxing authority his determination as to their respective interests in the proposed distribution. If no objection is made within ten days thereafter, the collector shall forthwith make such distribution.
4. As additional compensation for the duties herein prescribed, the collector shall receive annually the sum of five thousand dollars.
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(L. 1979 S.B. 385)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.920 - Members and employees prohibited from profiting from operations of authority, exception — penalty.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.920. Members and employees prohibited from profiting from operations of authority, exception — penalty. —
1. Neither said members nor any salaried employee of the land reutilization authority provided for herein shall receive any compensation, emolument or other profit directly or indirectly from the rental, management, purchase, sale or other disposition of any lands held by such land reutilization authority other than the salaries, expenses and emoluments provided for herein.
2. Any person convicted of violating this section shall be deemed guilty of a felony and upon conviction thereof shall be sentenced to serve not less than two nor more than five years in the state penitentiary.
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(L. 1971 H.B. 472 § 43)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.930 - Sale of lands subject to covenants and easements.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
Effective - 28 Aug 2013
92.930. Sale of lands subject to covenants and easements. —
Any sale of lands under this chapter shall be subject to valid recorded covenants running with the land and valid easements of record or in use.
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(L. 2013 S.B. 23 § 92.387)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.010 - Assessment of property, how made — equalization — correction of books.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1959
94.010. Assessment of property, how made — equalization — correction of books. —
1. Except as hereinafter provided, in assessing property, both real and personal, in cities of the third class, the city assessor shall, jointly with the county or township assessor, assess all property in such city, and such assessment, as made by the city assessor and county or township assessor jointly, and after the same has been passed upon by the board of equalization, as herein provided for, shall be taken as the basis from which the city council shall make the levy for city purposes; and for the purpose of giving cities of the third class representation on the county board of equalization, when said board is sitting for the purpose of equalizing the assessment on such city property, the mayor and city assessor shall sit with the county board of equalization when the said board is passing upon the assessment of such city property, and shall each have a vote in said board, and they shall be paid for such service the same amount per day and out of the same fund as other members of such board of equalization.
2. The assessment of city property as made by the city and county assessor shall conform to each other, and after such board of equalization has passed upon such assessment and equalized the same, the city assessor's book shall be corrected in red ink in accordance with the changes made by the board of equalization, and so certified by said board, and then returned to the city council.
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(RSMo 1939 § 6925, A.L. 1959 H.B. 164)
Prior revisions: 1929 § 6779; 1919 § 8266; 1909 § 9203
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.015 - Procedure when county or township assessor acts under contract — levy — representation for county board of equalization.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1959
94.015. Procedure when county or township assessor acts under contract — levy — representation for county board of equalization. —
In any city which contracts for the assessment of property by the county or township assessor as authorized by section 70.220 and does not elect or appoint an assessor, the county or township clerk shall deliver to the mayor, on or before the first day of October of each year, a certified abstract from his 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 mayor shall immediately transmit the abstract to the council which shall establish by ordinance the rate of taxes for the year; and for the purpose of giving cities of the third class representation on the county board of equalization, when said board is sitting for the purpose of equalizing the assessment on such city property, the mayor and one other person to be selected by the legislative body of the city shall sit with the county board of equalization when the board is passing upon the assessment of such city property, and shall each have a vote in said board, and they shall be paid for such service the same amount per day and out of the same fund as other members of the board of equalization.
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(L. 1959 H.B. 164 § 94.010)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.020 - Power of council to levy taxes and licenses.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.020. Power of council to levy taxes and licenses. —
The city council 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.
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(RSMo 1939 § 6932)
Prior revisions: 1929 § 6786; 1919 § 8273; 1909 § 9210
CROSS REFERENCES:
City improvements, special tax bills may be issued for, 88.507, 88.510
Indebtedness, tax for sinking fund and interest to pay, 95.330, 95.345
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.040 - Council may correct illegal levy.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.040. Council may correct illegal levy. —
In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may be informal, illegal or void in consequence of a failure to comply with the requirements of law, the council shall have power to relevy and reassess any such tax or assessment, in manner provided in sections 94.010 to 94.180.
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(RSMo 1939 § 6935)
Prior revisions: 1929 § 6789; 1919 § 8276; 1909 § 9213
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.050 - No exemptions from tax.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.050. No exemptions from tax. —
The city council shall have no power to relieve any person from the payment of any tax, or exempt any person from any burden imposed by law.
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(RSMo 1939 § 6938)
Prior revisions: 1929 § 6792; 1919 § 8279; 1909 § 9216
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.060 - Maximum rate of tax — how increased — ballots.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1978
94.060. Maximum rate of tax — how increased — ballots. —
1. All cities of the third class in this state may by ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall not exceed the maximum rate of one dollar on the one hundred dollars assessed valuation; provided, however, that the rate of tax levy of one dollar on the one hundred dollars assessed valuation for municipal purposes may be increased for such purposes for a period not to exceed four years at any one time when such rate and purpose of increase are submitted to a vote of the voters within such cities and two-thirds of the voters voting thereon shall vote therefor, but such increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents on the one hundred dollars assessed valuation.
2. The city council may submit the question of increasing the levy when in the opinion of such city council the necessity therefor arises, and the question shall be submitted by such city council when petitioned therefor by voters equaling in number five percent or more of the voters of such cities voting for mayor at the last election at which a mayor was elected.
3. The question shall be submitted in substantially the following form:
Shall there be a ______ cent increase in tax levy on one hundred dollars valuation for general municipal purposes for ______ years in the city of ______?
4. If such increase in levy shall be voted, then such increased levy shall be effective for the number of years designated, and no longer, but cities through their city councils may submit the question of continuing such increase of levy at any time for like periods not to exceed four years each.
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(RSMo 1939 § 6976, A.L. 1945 p. 1282, A.L. 1978 H.B. 971)
Prior revisions: 1929 § 6830; 1919 § 8312; 1909 § 9248
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2005
94.070. Maximum levy for special purposes — alternate rate (Excelsior Springs). —
1. In addition to the levy aforesaid for general municipal purposes, all cities of the third class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxing power for the following special purposes:
(1) For library purposes in the manner and at the rate authorized under the provisions of sections 182.140 to 182.301;
(2) For hospitals, public health, and museum purposes twenty cents on the one hundred dollars assessed valuation; and
(3) For recreational grounds in the manner and at the rate authorized under the provisions of sections 90.500 to 90.570.
2. In lieu of the twenty cents levied on the one hundred dollars assessed valuation for hospitals, public health, and museum purposes in subdivision (2) of subsection 1 of this section, any city of the third classification with more than ten thousand eight hundred but less than ten thousand nine hundred inhabitants and located in more than one county may levy a tax at the rate of thirty cents on the one hundred dollars assessed valuation for hospital, public health, and museum purposes.
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(L. 1945 p. 1282 § 6976a, A.L. 2005 H.B. 186)
CROSS REFERENCE:
Hospitals, establishment, tax for to be approved by voters, 96.150
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.080 - Merchants' tax.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.080. Merchants' tax. —
The council shall have power to levy, and all merchants shall pay to the city collector, an ad valorem tax equal to that which is levied upon real estate; the amount of which tax shall be determined and ascertained in the same way as the state and county tax is determined and ascertained; and the collector shall have power to enforce the payment of the same by seizure and sale, as in the collection of other taxes.
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(RSMo 1939 § 6936)
Prior revisions: 1929 § 6790; 1919 § 8277; 1909 § 9214
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.120 - Licenses, how issued.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.120. Licenses, how issued. —
All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the mayor and clerk, and countersigned by the collector, and the clerk shall affix the corporate seal of the city thereto.
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(RSMo 1939 § 6937)
Prior revisions: 1929 § 6791; 1919 § 8278; 1909 § 9215
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.130 - Clerk to make tax books — charge collector with gross.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.130. Clerk to make tax books — charge collector with gross. —
When the council 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 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 collector with the full amount of taxes levied and to be collected; the clerk shall also charge the city collector with all licenses and other duties of all kinds to be collected.
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(RSMo 1939 § 6930)
Prior revisions: 1929 § 6784; 1919 § 8271; 1909 § 9208
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.140 - Collector to pay over all moneys monthly.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.140. Collector to pay over all moneys monthly. —
It shall be the duty of the city collector to pay into the treasury, monthly, all moneys received by him from all sources, which may be levied by law or ordinance; also, all licenses of every description authorized by law to be collected, and all moneys belonging to the city which may come into his hands. He shall give such bond and perform such duties as may be required of him by ordinance.
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(RSMo 1939 § 6931)
Prior revisions: 1929 § 6785; 1919 § 8272; 1909 § 9209
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.150 - Enforcement of taxes — how suits brought.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.150. Enforcement of taxes — how suits brought. —
The enforcement of all taxes authorized by sections 94.010 to 94.180 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 the seizure and sale of goods and chattels, both before and after said taxes shall become delinquent; 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.
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(RSMo 1939 § 6926)
Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204
(1965) Held that city license tax ordinance allowing inspection of merchants' records was valid and that such inspection was authorized by this section when read with other statutes authorizing inspection for state and county tax purposes. Kirkwood Drug Company v. City of Kirkwood (Mo.), 387 S.W.2d 550.
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.160 - City taxes delinquent, when — lien for taxes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.160. City taxes delinquent, when — lien for taxes. —
Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city.
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(RSMo 1939 § 6926)
Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.170 - Collector to make delinquent lists — council to approve — collection of delinquent taxes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1949
94.170. Collector to make delinquent lists — council to approve — collection of delinquent taxes. —
1. The city council shall require the collector, at the first meeting of the council 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".
2. At the meeting at which the delinquent lists are returned, or as soon as may be thereafter, the council shall examine carefully the delinquent lists, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the council shall approve the lists and cause a record thereof to be entered on the journal, and shall cause the amount thereof to be credited to the account of the collector.
3. The city council shall return the delinquent lists to the collector, charging him therewith, and he shall proceed to collect the same in the manner provided by law for the collection of delinquent lists of real and personal taxes for state and county purposes.
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(RSMo 1939 § 6927, A. 1949 H.B. 2042)
Prior revisions: 1929 § 6781; 1919 § 8268; 1909 § 9205
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.180 - Monthly reports of delinquent payments.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.180. Monthly reports of delinquent payments. —
The city collector shall report to the city council, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same to the city treasurer, and receive credit therefor. He shall turn over to his successor all uncollected delinquent lists, receiving credit therefor, and his successor shall be charged therewith; provided, that the city council may declare worthless any and all personal delinquent taxes which the council may deem uncollectible.
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(RSMo 1939 § 6928)
Prior revisions: 1929 § 6782; 1919 § 8269; 1909 § 9206
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1949
94.190. Assessment of property — county clerk to deliver abstract — lien for taxes. —
1. In cities of the fourth class, the city assessor, jointly with the county assessor, shall assess all real and personal property in the city, and the assessment so made, after being passed upon by the board of equalization, shall be the basis upon which the board of aldermen shall make the levy for city purposes.
2. The assessments of city property made by the city and county assessors shall conform to each other and after the board of equalization has passed upon and equalized the assessment, the city assessor's books shall be corrected in red ink in accordance with the changes made by the board of equalization and so certified by the board and returned to the board of aldermen.
3. In cities which do not elect an assessor, the county clerk shall deliver to the mayor, on or before the first day of October of each year, a certified abstract from his 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 mayor shall immediately transmit the abstract to the council which shall establish by ordinance the rate of taxes for the year.
4. A lien is hereby created in favor of the city against any lot or tract of land for any such tax assessed by any such city against the lot or tract of land, which lien shall be superior to all other liens or encumbrances except the lien of the state for state, county, or school taxes.
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(RSMo 1939 § 7144, A. 1949 H.B. 2042)
Prior revisions: 1929 § 6994; 1919 § 8445; 1909 § 9347
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.200 - Board to provide for levy and collection of taxes — fix penalties.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.200. Board to provide for levy and collection of taxes — fix penalties. —
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.
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(RSMo 1939 § 7151)
Prior revisions: 1929 § 7001; 1919 § 8452; 1909 § 9354
CROSS REFERENCES:
Indebtedness, city to provide for collection of annual tax to pay bonds, 95.380, 95.410
Taxing authority, to levy taxes for general revenue purposes, 88.670
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.220 - Board to perfect illegal levy.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.220. Board to perfect illegal levy. —
In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may be informal, illegal or void in consequence of a failure to comply with the requirements of law, the board of aldermen shall have power to relevy and reassess any such tax or assessment in manner provided in sections 94.190 to 94.330.
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(RSMo 1939 § 7161)
Prior revisions: 1929 § 7011; 1919 § 8462; 1909 § 9364
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.230. Licenses fixed by ordinance — signed by mayor and collector. —
All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the mayor and clerk and countersigned by the collector, and the clerk shall affix the corporate seal thereto.
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(RSMo 1939 § 7162)
Prior revisions: 1929 § 7012; 1919 § 8463; 1909 § 9365
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.240 - Board shall not exempt any person from any tax.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1939
94.240. Board shall not exempt any person from any tax. —
The mayor and board of aldermen shall have no power to release any person from the payment of any tax, or exempt any person from any burden imposed by law.
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(RSMo 1939 § 7163)
Prior revisions: 1929 § 7013; 1919 § 8464; 1909 § 9366