§ 811. Property subject to taxation.

All property within the jurisdiction of the City subject to taxation under the constitution and laws of Missouri, both real and tangible personal, including the goods, wares and merchandise of all merchants doing business in the City, shall be included in the assessment, equalization, levy, extension of the tax levy and collection of City taxes. The Council may provide by ordinance for interest and penalties on any delinquent taxes. The City, by ordinance, may, under authority of any provision of the constitution or general laws of Missouri at the time existing, exempt any class of property within its jurisdiction from taxation, either wholly or by reduction of the rate thereon. Any taxation or exemption from taxation shall be uniform upon the same class of subjects.

Editor's note

This section becomes effective on March 1, 2007.