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 […]
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 […]
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, […]
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 […]
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. ——– (RSMo 1939 § 7163) Prior revisions: 1929 § […]
Effective – 28 Aug 1978 94.250. Maximum rate of tax — how increased — extension of period of increase. — 1. All cities of the fourth class in this state may by city ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall […]
Effective – 28 Aug 1945 94.260. Levy for special purposes — maximum amount of levy. — In addition to the levy aforesaid for general municipal purposes, all cities of the fourth class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxing powers for […]
There are multiple enactments of 94.270 Effective – 28 Aug 2014, 3 histories *94.270. Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of […]
Effective – 28 Aug 2010 94.271. Transient guest tax for the promotion of tourism (City of Grandview). — 1. The governing body of any city of the fourth classification with more than twenty-four thousand eight hundred but fewer than twenty-five thousand inhabitants may impose a tax on the charges for all sleeping rooms paid by […]
Effective – 28 Aug 1939 94.290. City clerk to make tax books — charge collector. — 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 […]
Effective – 28 Aug 1939 94.300. Taxes delinquent January first. — 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 lien thereon. ——– (RSMo 1939 § 7145) Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
Effective – 28 Aug 1961 94.310. How payment of taxes enforced — suits, how brought. — The enforcement of all taxes authorized by sections 94.190 to 94.330 shall be made in the same manner as is provided by law for the collection and enforcement of the payment of state and county taxes, including the seizure […]
Effective – 28 Aug 1949 94.320. Collector to make delinquent lists — board to approve — collection of delinquent taxes. — 1. The board of aldermen shall require the collector, at the first meeting of the board in April of each year, or as soon thereafter as may be, to make out, under oath, lists […]
Effective – 28 Aug 1939 94.330. Collector to report monthly to board. — The city collector shall report to the board of aldermen, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same into the city treasury, and shall receive credit therefor. […]
