Title VII — CITIES, TOWNS AND VILLAGES

*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 …

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,…

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 …

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 paya…

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 hereaft…

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".…

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 …

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 …

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 bon…

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 iss…

92.900. Duties of authority. — It shall be the duty of such land reutilization authority to administer the tax delinquent lands, as follows: (1) Such land reutilization authority shall immediately assume possession and control of all real estate acquired by it under the provision…

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 i…

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. ­­-------- (L. 19…

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 otherwis…

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…

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 directl…

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. ­­-------- (L. 2013 S.B. 23 § 92.387)

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 prope…

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 a…

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 pe…

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 …

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. ­­-------- (RSMo 1939 § 6938) Prior revisions: 1929 § 6792; 1919 § 8279; 1909 § 9216

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 o…

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 propert…

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…

94.1000. Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund. — 1. The governing body of any city not within a county is hereby authorized to impose, by ordinance or order, a sales t…

94.1008. Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund. — 1. The governing body of any third class city with a population of at least seventeen thousand which is located in a county of the third clas…

94.1010. Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, …

94.1011. Transient guest tax for multipurpose conference and convention center. — 1. The governing body of any city of the third classification with more than three thousand five hundred but fewer than three thousand six hundred inhabitants may impose, by order or ordinance, a ta…

94.1012. Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund. — 1. The governing body of any city of the third classification with more than sixteen thousand six hundred but fe…

94.1013. Transient guest tax — ballot language (cities of Jonesburg and New Florence). — 1. The governing body of any city of the fourth classification with more than seven hundred but fewer than eight hundred inhabitants and located in any county of the third classification with…

94.110. License taxes on certain businesses. — The council shall have power and authority to levy and collect a license tax on wholesale houses, auctioneers, architects, druggists, grocers, banks, brokers, wholesale merchants, merchants of all kinds, confectioners, delivery truck…

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 m…

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 pe…

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 …

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…

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. ­­-------- (RSMo 1…

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 delin…

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 therefo…

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 upo…

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…

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…

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 transfe…

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 § 7013; 1919 §…

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 no…

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 taxin…

*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 tax, when. — 1. …

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…

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 ea…

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 § 934…