Kingdom City Assessment: Method of ordinance (§ 130.120)

In the absence of a Village Assessor, and until such Village Assessor is duly appointed and qualified, it shall be the duty of the Chairman of the Village to procure from the County Clerk of Callaway County, Missouri, on or before the first day of October of each year a certified abstract from his/her assessment books of all property within the corporate limits of the Village made taxable by law for State purposes and the assessed valuation thereof as agreed upon by the Board of Equalization, which abstract shall be immediately transmitted to the Board of Trustees, and it shall be the duty of the Board of Trustees to establish by ordinance the rate of taxes for the year. (RSMo. § 94.190)