Effective - 28 Aug 1939
80.480. Assessment and collection of revenues. — All assessments on real and personal property within the limits of such town, which may be certified and transmitted to the board of trustees, from time to time, as provided in section 80.460, shall be taken and considered as the lawful and proper assessment on which to levy and collect the municipal taxes of the town, and the payment of all taxes authorized by this chapter shall be enforced by the collector in the same manner and under the same rules and regulations as may be provided by law for collecting and enforcing the payment of state and county taxes, and for that purpose it shall be the duty of the board of trustees to require the collector, annually, to make out and return, under oath, a list of delinquent taxes remaining due and uncollected on the first day of January of each year, to be known as the delinquent list. It shall be the duty of the board of trustees, at the next meeting after such delinquent list shall be returned, or as soon thereafter as convenient, carefully to examine the same, and if it shall appear that all property and taxes contained in said list are properly returned as delinquent, they shall approve such list and cause an order of approval to be entered on the journal, and the amount of taxes in such list to be credited on the account of the collector; and shall also cause said delinquent list or a certified copy thereof, with the bills therefor, to be placed in the hands of the county collector, who shall give a receipt therefor and proceed to collect the taxes due thereon, in like manner and with the same effect as delinquent taxes for state and county purposes are collected. The said collector shall pay over the taxes collected to the city treasurer, at the times and in the manner provided by law for the payment of county taxes to the county treasurer, and shall make the same statements and settlements for such taxes with the board of trustees, and at the same time as may be provided by law for statements and settlements with the county commission for county taxes, and all taxes shall bear the same rate of interest, and the same penalties shall attach to the nonpayment thereof when due, as may be provided by law in cases of county taxes. A certified copy of any tax bill included in the delinquent list, approved by the board of trustees, shall in all cases be prima facie evidence that the amount therein specified is legally due by the party against whom such tax bill is made out, and that all provisions of the law and ordinances have been duly complied with, and that the same is a lien on the property therein described.
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(RSMo 1939 § 7260)
Prior revisions: 1929 § 7109; 1919 § 8558; 1909 § 9446
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 80 - Towns and Villages
Section 80.010 - Town construed.
Section 80.020 - Towns and villages — how incorporated.
Section 80.040 - Board of trustees — corporate powers vested in — terms of office.
Section 80.050 - Trustees — qualifications.
Section 80.060 - Trustees — oath — organization — meetings.
Section 80.070 - Trustees — quorum.
Section 80.080 - Trustees — powers and duties as to members and meetings.
Section 80.090 - Trustees — power to pass certain ordinances.
Section 80.100 - Trustees — style of ordinances.
Section 80.110 - Trustees — passage of ordinances.
Section 80.120 - Trustees — publication of ordinances — chairman.
Section 80.130 - Trustees — sprinkling and oiling of streets.
Section 80.140 - Sprinkling or oiling of streets — estimate of cost — notice of hearing.
Section 80.150 - Sprinkling or oiling of streets — special ordinance.
Section 80.160 - Sprinkling or oiling of streets — tax bill — limitation on cost.
Section 80.170 - Trustees — restraint of domestic animals.
Section 80.180 - Trustees — powers as to sidewalks.
Section 80.190 - Trustees — repair of sidewalks, procedure.
Section 80.200 - Repair of sidewalks — publication of notice.
Section 80.210 - Trustees — semiannual reports.
Section 80.220 - Semiannual report, failure to make — penalty.
Section 80.230 - Trustees — vacancy, how filled.
Section 80.240 - Trustees — power of appointment.
Section 80.250 - Appointed officers — bond.
Section 80.400 - Marshal — powers.
Section 80.410 - Marshal — police powers.
Section 80.420 - Marshal and policemen — removal.
Section 80.430 - Taxes a lien on property.
Section 80.440 - Redemption of property.
Section 80.450 - Compensation of county clerk.
Section 80.470 - Additional levies — maximum rates.
Section 80.480 - Assessment and collection of revenues.
Section 80.490 - Trustees — taxing powers.
Section 80.560 - Failure to elect officers — procedure.
Section 80.570 - Disincorporation procedure.
Section 80.575 - Election not required, when.
Section 80.580 - Disincorporation through failure of trustees to qualify.
Section 80.600 - No rights affected by disincorporation.
Section 80.610 - Trustee in disincorporation — appointment.
Section 80.620 - Trustee in disincorporation — bond.
Section 80.630 - Trustee in disincorporation — powers.
Section 80.640 - Trustee in disincorporation — report.
Section 80.650 - Trustee in disincorporation — duties on conclusion of trust.
Section 80.660 - Trustee in disincorporation — compensation.
Section 80.670 - Disincorporated town or village — disposition of revenue.