Chapter 80 – Real Estate Taxes

Chapter 80–Real Estate Taxes


80.010.    Annual levy.


  1. Property taxable. For the support of the City government, the advancement of the public interest, and the improvement of the City of Holden, taxes shall be levied on all property, real and tangible personal, subject to taxation for state, county or city purposes.


  1. Property held January 1st liable for taxes. Every person owning or holding property on the first day of January, including all such property purchased on that day shall be liable for taxation thereon for the ensuing year.


  1. Levy, when made. It shall be the duty of the mayor and the city council, on or before the regular meeting of the council in July of each year, or as soon thereafter as the Assessor’s Book is returned from the Board of Equalization  as hereinafter provided, to establish by ordinance the rate of taxes to be levied, assessed and collected on the assessed valuation of such real and tangible personal property, within the City as is subject to taxation for city purposes.  Such rate shall not exceed the rate fixed by the constitution and statutes of the State of Missouri on the hundred dollars valuation for general revenue purposes.


  1. Levy, for bonded debt. The City of Holden shall not be allowed to become indebted in any manner, for any purpose, to an amount exceeding in one year the income and revenue provided for such year, without the assent of two-thirds of the voters thereof voting at an election to be held for that purpose nor in cases requiring such assent shall indebtedness be incurred to an amount, including existing indebtedness, in the aggregate exceeding five percent of the value of the taxable property therein, to be ascertained by the assessment next before the last assessment for state and county purposes previous to the incurring of such indebtedness, and for such purpose the council may, when submitting said question to the voters, provide for the collection of an annual tax sufficient to pay the interest of said indebtedness as it falls due and also constitute a sinking fund for payment of the principal thereof within twenty years from the date of incurring said indebtedness, and shall make a levy for each year thereafter in a sufficient amount to pay for same and create a sinking fund therefore.  Said levy shall be in addition to the levy for general revenue.
  2. Levy, application thereof. The tax authorized for paying interest and principal on the bonded indebtedness of the City shall be set apart and faithfully appropriated for that purpose and no other.
  3. Levy for general revenue. The city council may by ordinance levy a tax annually for general municipal purposes which shall not exceed one dollar on the hundred dollar valuation.  The said rate for such purposes may be increased for a period of not to exceed four years when such rate and purpose of increase is submitted to a vote of the qualified voters of the City of Holden and receives the assent of two-thirds of those so voting at said election, but in such instance the increase so voted shall not exceed an additional thirty cents on the one hundred dollar valuation.  If necessary such an increase may be voted upon at a special election held in conformity with the statutes of the State of Missouri regarding same.  Such proposition shall be submitted to such election when petitioned by five percent or more of the qualified voters voting for mayor at the last city election at which a mayor was elected.
  4. (ORD. # 1-88) Annual rate of tax. That there be and is hereby levied a tax for the City of Holden, Missouri, beginning on January 1, 1987 and continuing until changed by public vote.  The tax rate shall be as follows:
    1. GENERAL FUND; The sum of 66 cents per One Hundred                Dollars                  ($100.00) of the valuation                          assessed of all property listed                          for taxation in said City.


  1. HOLDEN PUBLIC LIBRARY FUND; The                          sum of 13 cents per One Hundred                          Dollars ($100.00) of the valua-                          tion assessed of all property                          listed for taxation within the


80.020.    Duty of city council.


  1. Delinquent list returnable to collector. Upon the completion of the annual settlement the council shall cause the land and lot delinquent list and personal delinquent list to be returned to the collector, who shall be charged with the amount of taxes thereon by the city clerk, who shall proceed to collect the same as provided in this Chapter, and the laws of the State of Missouri, and to account therefore as for all other moneys collected by him, and when he make his next annual settlement he shall submit such lists, and shall be entitled to credit for such as he has been unable to collect.  When his term of office shall have expired the collector shall return to the city council all delinquent lists and a list of all judgments and decrees rendered upon any tax bills upon which suit has been brought and which remain unpaid, the amount thereof, to the end that final settlement may be made and such lists may be delivered to his successor, and so on until the whole of such lists have been collected or otherwise disposed of.    Upon the making of any final settlement, the collector shall turn over to his successor all uncollected delinquent lists that have been approved by the council and thereupon the clerk shall credit his account with the amount of such lists and charge the same to his successor.


  1. Delinquent list to be corrected. At the meeting of the council at which the land and lot and personal delinquent lists are required by this Chapter to be returned and certified, the said council shall examine and compare the list of land and town lots on which taxes remain due and unpaid.  If upon examination any such lands or town lots have been assessed more than once, or if any such lands or town lots are not subject to taxation, of it the legal subdivisions be incorrectly described, in all such cases the council

shall correct such errors by the best means in their power and cause the list so corrected to be certified and filed in the office of the city clerk and the amount thereof to be entered on record.


  1. May compromise. When it shall appear to the city council that a tract of land or town lot described in the said back tax book is not worth the amount or taxes, interest and costs due thereon, as charged in said back tax book, or that the same would not sell for the amount of such interest, taxes and costs, it shall be lawful for the city council to compromise said taxes with the owner of said tract or lot, and upon payment to the city collector of the amount agreed upon, the city clerk shall issue under the sale of the City, a certificate of redemption, which shall have the effect to release said land or lot from the lien of the city and all taxes due thereon, as charges in said back tax book.  In case the city council shall compromise and accept a less amount than shall appear to be due on any tract of land or town lot, as charged is said tax book, it shall be the duty of the council to order the amount so paid to be distributed to the various funds to which such taxes are due in proportion as the amount received bears to the whole amount against such tract or lot; provided the city council may order that no suit be brought on any special tract or lot which is not worth or will not bring the amount of taxes, interest and costs due thereon; provided further that the city council may direct that any tax or fund, the validity of which is being contested in the courts, may be omitted from any suit brought under this article but the judgment rendered in any action where such tax is omitted, whenever the council may direct an action to be brought for such omitted tax, shall not bar or affect any subsequent action for such tax so omitted.


80.030.    Duty of city clerk.  When the council shall have received the Assessor’s Book corrected and certified from the Board of Equalization, and shall have established the rate of taxes to be levied and collected on the property described therein, as provided by this Chapter, it shall be the duty of the clerk forthwith to extend in appropriated columns opposite each item of taxable property on said Assessor’s Book, the amount of city taxes, whether general or special due thereon, and thereupon he shall charge the collector with the full amount of such taxes as levied and to be collected, and said

Assessor’s Book shall be carefully preserved in the officer of the city clerk.


80.040.    Tax book.  As soon as the city taxes shall have been extended on the Assessor’s Book and within thirty days thereafter, the clerk shall make out for the use of the collector a correct and true copy thereof with the taxes extended therein, and said copy shall be certified by the clerk and authenticated by the seal of the city and shall be know as the City Tax Book.

80.050.    (ORD # 6-92)  Contracting services. The City Council is hereby authorized to contract with the Johnson County Clerk and the Johnson County Collector for the services of extending and collecting the ad-valorem taxes for the City of Holden (detailed in 80.020 through 80.030 above), when it is deemed to be advisable for the City to do so.