80.480. Assessment and collection of revenues.
Assessment and collection of revenues.
80.480. All assessments on real and personal property withinthe limits of such town, which may be certified and transmittedto the board of trustees, from time to time, as provided insection 80.460, shall be taken and considered as the lawful andproper assessment on which to levy and collect the municipaltaxes of the town, and the payment of all taxes authorized bythis chapter shall be enforced by the collector in the samemanner and under the same rules and regulations as may beprovided by law for collecting and enforcing the payment of stateand county taxes, and for that purpose it shall be the duty ofthe board of trustees to require the collector, annually, to makeout and return, under oath, a list of delinquent taxes remainingdue and uncollected on the first day of January of each year, tobe known as the delinquent list. It shall be the duty of theboard of trustees, at the next meeting after such delinquent listshall be returned, or as soon thereafter as convenient, carefullyto examine the same, and if it shall appear that all property andtaxes contained in said list are properly returned as delinquent,they shall approve such list and cause an order of approval to beentered on the journal, and the amount of taxes in such list tobe credited on the account of the collector; and shall also causesaid delinquent list or a certified copy thereof, with the billstherefor, to be placed in the hands of the county collector, whoshall give a receipt therefor and proceed to collect the taxesdue thereon, in like manner and with the same effect asdelinquent taxes for state and county purposes are collected.The said collector shall pay over the taxes collected to the citytreasurer, at the times and in the manner provided by law for thepayment of county taxes to the county treasurer, and shall makethe same statements and settlements for such taxes with the boardof trustees, and at the same time as may be provided by law forstatements and settlements with the county commission for countytaxes, and all taxes shall bear the same rate of interest, andthe same penalties shall attach to the nonpayment thereof whendue, as may be provided by law in cases of county taxes. Acertified copy of any tax bill included in the delinquent list,approved by the board of trustees, shall in all cases be primafacie evidence that the amount therein specified is legally dueby the party against whom such tax bill is made out, and that allprovisions of the law and ordinances have been duly compliedwith, and that the same is a lien on the property thereindescribed.
(RSMo 1939 § 7260)Prior revisions: 1929 § 7109; 1919 § 8558; 1909 § 9446