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Current Assessed Valuation. The following table shows the total assessed valuation and the <br />estimated actual valuation, by category, of all taxable tangible property situated in the City according to the <br />assessment as of January 1, 2002, as adjusted: <br /> <br />Assessed Assessment Estimated <br />Valuation Rate Actual Valuation <br /> <br />Real Estate: <br /> Residential $326,255,550 19% $1,717,134,474 <br /> Agricultural 0 12 0 <br /> Conm~ercial 35,515,490 32 110,985,906 <br />Total Real Estate $361,771,040 $1,828,120,380 <br /> <br />Personal Property $65,565,805 33-1/3 $196,697,612 <br /> <br />Locally Assessed Railroad <br />& Utilities <br />Real Estate $120,130 32% $375,406 <br />Personal Property 82,330 33-1/3 246,990 <br /> <br />State Assessed Railroad <br /> & Utilities <br /> Real Estate & <br /> Personal Property <br /> <br />$7,522,651 32% . $ 23,508,384 <br /> <br />TOTAL $435.061.95~6 $2,048..948,673 <br /> <br />Source: St. Louis County Assessor's Office. <br /> <br /> History of Property Vahtations. The total assessed valuation of all taxable tangible property situated <br />in the City, excluding state and locally assessed railroad and utility property, according to the assessments of <br />January 1 in each of the following years, has been as follows: <br /> <br /> Assessed <br />Year Valuation Percent Change <br /> <br />1997 $324,514,368 N/A <br />1998 327,274,415 +0.8505% <br />1999 349,547,225 +6.8055 <br />2000 355,882,846 +1.8125 <br />2001 438,152,154 +23.1170 <br />2002 435,061,956 -0.7053 <br /> <br />Source: St. Louis County Assessor's Office. <br /> <br />Property Tax Collections <br /> <br /> The City's property taxes are levied each September I based on the assessed valuation for all real and <br />personal property located in the City as of the previous January 1. Taxes are billed on November 1 and due <br />and payable on or before December 31. Liens are placed on property for delinquent taxes on January 1 <br />following the due date. <br /> <br />-21- <br /> <br /> <br />