Missouri
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City of Clarkson Valley Missouri |
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A. Selection. The Board of Aldermen, by resolution, shall select one (1) or more banking institutions within the County as the legal depository of the public funds of the City, and shall enter into a depository agreement which requires that such banking institution shall furnish approved securities, at its own expense, of a value not less than one hundred percent (100%) of the actual amount of the funds on deposit, and as deposited from time to time; the amount of insurance furnished by the Federal Deposit Insurance Corporation shall be acceptable security up to the maximum amount secured by the insurance.
B. Delivery Of Securities. The depository, after execution of the depository agreement and approval of the securities furnished for the purpose of securing the deposit of City funds, shall deliver the approved securities, either to a named trustee in the depository agreement, or to the City Treasurer for safekeeping in a safety deposit box, selected by him/her exclusively for such purpose, in the name of the City, and reported by him/her in writing to the depository and the City Clerk. (CC 1990 §§2-321-2-322; Code 1977 §11.010)
A. The depository agreement shall contain, among other requirements:
1. That the agreement may be cancelled by ten (10) days notice by either party;2. The depository shall safely keep and pay on written evidences from the City Treasurer on demand, but shall not pay to any other;
3. The depository shall render to the City Treasurer each month, a statement showing the daily balances of the funds, including interest as a separate item; and
4. In the event that the depository shall default in any manner in the performance of the agreement, or shall fail to keep safely the money so deposited, the Treasurer and/or the Board of Aldermen shall be authorized forthwith, without notice, to convert the securities into money at public or private sale, or so much thereof as shall be necessary to pay the amount on deposit in the depository.
5. The rights and duties of the several parties to the depositary contract shall be the same as those of the State and the depositary banking institution respectively under Section 30.270, RSMo.
B. The depository agreement shall be executed in sufficient numbers of exact copies so that the Board of Aldermen, the City Treasurer, the City Clerk and the trustee of the securities shall each be delivered a copy. (CC 1990 §2-292; Code 1977 §11.030)
One (1) member of the Board of Aldermen, the City Treasurer and the City Clerk, as the Finance Committee, shall prepare and submit an advisory budget, after consultation with department employees once a year, prior to the June meeting of the Board of Aldermen, of the income and expenditures planned and anticipated in the forthcoming year. For this purpose, the City Auditor may be called upon to assist the Committee. The member of the Board on the Committee shall be designated by the Mayor, and shall be the Chairman of the Committee. The Committee shall deliver the advisory budget to the Board of Aldermen before the regular Board meeting in July of each year. The budget shall be approved by the Board of Aldermen in accordance with State laws. (CC 1990 §2-299; Code 1977 §11.100)
In the event of the death, resignation, removal, or mental incapacity of the City Treasurer, the City Clerk shall immediately notify the safety deposit institution, the depository, and all executors, administrators, personal representatives, trustees, and/or guardians of the City Treasurer, of the City's interest in the securities and shall recover forthwith the control and custody of the securities. (CC 1990 §2-291; Code 1977 §11.020)
The City Treasurer shall deposit forthwith in the City Depository all money and checks which he/she receives in the name of the City; he/she shall receipt for all money paid to him/her from any source whatsoever. If any other officer or employee, in the course of his/her duty, shall keep or maintain a sum, account or deposit of money, whether or not the money belongs to the City, or is held as a trust or security account, such officer or employee shall make a monthly accounting to the City Treasurer and shall make his/her books available to him. The Board of Aldermen, if it deems necessary, may require the Treasurer to take over such accounts. (CC 1990 §2-293; Code 1977 §11.040)
The City Treasurer shall make his/her books available on demand by the Mayor. He/she shall cooperate fully in furnishing records for the July first (1st) and January first (1st) financial statements which the Mayor is required to publish by law. The Treasurer shall cooperate with any City Official and furnish such financial information and records as any City Official may require or need in the performance of his/her duties. (CC 1990 §2-294; Code 1977 §11.050)
The Mayor and the City Clerk shall examine the expenditures of the City each month and the City Clerk shall prepare a list of all claims and debts against the City. The Board of Aldermen shall consider all claims and debts upon such list and approve those which appear just and due. (CC 1990 §2-295; Code 1977 §11.060)
All checks issued by the City must be signed by the Treasurer or Deputy Treasurer and countersigned by the Mayor or President of the Board of Aldermen. (CC 1990 §2-302)
A. All expenditures and purchases for the City or any department thereunder shall be approved by the Board of Aldermen either by appropriation in the budget, by ordinance or by specific approval.
B. The City Clerk may upon resolution of the Board of Aldermen maintain a cash fund not in excess of two hundred dollars ($200.00) respectively for necessary expenditures in the operation of his/her respective office, and he/she shall keep an account of money expended therefrom, and shall deliver such account of expenses to the Treasurer from time to time, but not less frequently than once each month. The Treasurer shall replace the amount of money expended and reported if such expenditures are approved by the Board of Aldermen as being proper and necessary upon receipt of a warrant drawn payable to the respective person and office so reporting. (CC 1990 §2-298; Code 1977 §11.090)
A. The Mayor shall procure each year a certified abstract of the City property and of the owners subject to City taxes, from the assessment books of the County Clerk as corrected, within twenty (20) days after the final adjournment of the County Board of Equalization unless otherwise provided by State law.
B. The Board of Aldermen within a reasonable time after the Assessor's books of each fee are returned, unless otherwise provided by State law, shall establish the annual rates of tax levy for general municipal purposes upon all subjects and objects of taxation within the City for such year. The Collector shall use such tax rate so established on the tax bills of the respective City property owners for the current tax year. (CC 1990 §§15-1, 15-3; Code 1977 §§6.010, 6.040)
A. Once in each year, the City Collector shall prepare a tax bill for the owner of each parcel of property listed in the certified abstract. The City Collector shall be required to mail or deliver before the thirtieth (30th) day of November each respective bill to the owner of the assessed real or personal property.
B. The Collector shall enforce the payment of all municipal taxes 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.
C. The Board of Aldermen shall require the Collector, at the first (1st) meeting of the Board in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as "the Land and Lot Delinquent List" and "the Personal Delinquent List."
D. The Board of Aldermen, at the meeting at which the delinquent lists are returned or as soon as may be thereafter, shall examine the lists carefully, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the Board shall approve the lists, enter a record thereof in the journal and credit the amount thereof to the account of the City Collector.
E. The Board shall return the delinquent lists to the Collector, charging him/her therewith, and he/she shall proceed to collect the same in the same manner as provided by law for State and County taxes.
F. All delinquent taxes shall bear the same rate of interest and the same penalties as is, or shall be provided for County taxes. A certified copy of any tax bill included in a Board of Aldermen approved delinquent tax list is prima facie evidence that such tax bill is legally due from the party named thereon, that all laws and ordinances have been complied with and that the amount due with interest and penalties is a lien on the property described in such bill. (CC 1990 §15-4; Code 1977 §6.050)
All taxes, general and special, levied in conformity with State law and the ordinances of the City shall constitute a lien upon the property upon which these are levied. (CC 1990 §15-5; Code 1977 §6.060)
Upon warrant issued, the City Treasurer is authorized and empowered to pay the County Clerk annually for the preparation, certification and transmission of the abstract of the property of the City. (CC 1990 §15-6; Code 1977 §6.070)
An owner of real estate which has been sold under process of a City ordinance may redeem his/her real estate at any time within two (2) years of the sale by paying the purchase money together with all costs, expenses and interest thereon at the maximum rate allowable by law. (CC 1990 §15-7; Code 1977 §6.080)
The Board of Aldermen may adopt an ordinance to contract with another political subdivision or person for the collection for taxes in a manner other than as set out in this Article. (CC 1990 §15-8; Code 1977 §6.090)
SECTION
130.150:
SEWER LATERAL REPAIR FEE─COLLECTION
OF
St. Louis County, Missouri, is hereby granted the authority to collect a fee not to exceed twenty-eight dollars ($28.00) per year for the repair of defective lateral sewer service lines serving such dwelling units and providing for the collection of said fee by adding same to the general tax bills issued to property owners within the City of Clarkson Valley and providing for the separation of said fees from all other revenues so collected and crediting same to the sanitary sewer line repair fund. (Ord. No. 02-04 §1, 3-5-02)