Mo. Rev. Stat. ch. 52 – County Collectors | Midpage

Collections
Revised Statutes of Missouri

Chapter 52

Mo. Rev. Stat. ch. 52

County Collectors

52.010Election — term — residency — other requirements 52.015Term — expiration 52.020Bonds — deposits of collections 52.030Bond in duplicate — where filed 52.040Bond — duties of director of revenue — penalty for evasion 52.050Failure to give bond — penalty 52.060Bond — lien against real estate 52.070Bond — validity 52.080Bond — examination by commission 52.090Failure to give additional bond — penalty 52.100Discharge of sureties — attachment of collector's goods and chattels 52.110Office, location — exception 52.120Branch office — location (certain third class counties)52.130Branch office — records — deputies (certain third class counties)52.140Branch office — expenses (third class counties)52.150Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure 52.160Expiration of term, resignation or removal — disposition of moneys 52.170Payment of moneys to director of revenue 52.180Disposition and audit of tax books in case of vacancy 52.185Adequate bookkeeping and accounting system to be established by county collector in certain counties using data processing system of record keeping (all noncharter counties)52.200New collector — receipts for tax book 52.210Contents of receipt 52.220Collector of St. Louis City — duties 52.230Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification)52.240Tax statements and receipts, mailed or electronically transmitted where — postage, how paid — failure to receive, effect of — claim of errors by taxpayer, procedure 52.245Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties)52.250Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties)52.260Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties)52.265Notary in office, when 52.269Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties)52.271Deputies and assistants, compensation 52.275Drainage and levee tax commissions 52.285Delinquent taxes — notice (second class counties)52.290Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee 52.295Determination of compensation 52.300Deputies and assistants — appointment — powers — collector responsible for — bond requirements 52.310Collector, deputy or assistant not eligible to office, when 52.312Tax maintenance fund established, use of money 52.315Monthly deposits in tax maintenance fund — additional uses of money — audit of fund 52.317Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted 52.320Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties)52.325Additional compensation of county collectors, effective when (certain first class counties)52.340Deputies, appointment, compensation 52.360Daily deposits and reports — interest 52.361Back tax books, duty to prepare 52.370Disbursements, how made 52.380Bond, amount, how set 52.385Collector may maintain branch office, where 52.390Depositaries, advertising for, procedure 52.400Violation — penalty 52.410Deputies and assistants 52.430Compensation, limitation on