Missouri Revised Statutes

Chapter 52
County Collectors

(View Entire Chapter)

August 28, 2011
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Sections:
52.010. Election--term--residency.
52.015. Term--expiration.
52.020. Bonds--deposits of collections.
52.030. Bond in duplicate--where filed.
52.040. Bond--duties of director of revenue--penalty for evasion.
52.050. Failure to give bond--penalty.
52.060. Bond--lien against real estate.
52.070. Bond--validity.
52.080. Bond--examination by commission.
52.090. Failure to give additional bond--penalty.
52.100. Discharge of sureties--attachment of collector's goods and chattels.
52.110. Office, location--exception.
52.120. Branch office--location (certain third class counties).
52.130. Branch office--records--deputies (certain third class counties).
52.140. Branch office--expenses (third class counties).
52.150. Appointee to fill vacancy--powers and duties--audit of collector's
office required, procedure.
52.160. Expiration of term, resignation or removal--disposition of moneys.
52.170. Payment of moneys to director of revenue.
52.180. Disposition and audit of tax books in case of vacancy.
52.185. Adequate bookkeeping and accounting system to be established by
county collector in certain counties using data processing system
of record keeping (all noncharter counties).
52.200. New collector--receipts for tax book.
52.210. Contents of receipt.
52.220. Collector of St. Louis City--duties.
52.230. Statements and receipts mailed to taxpayers, when, contents (counties
of the second, third, fourth and first classification).
52.240. Tax statements and receipts, mailed where--postage, how paid--failure
to receive, effect of--claim of errors by taxpayer, procedure.
52.245. Compensation for attendance at training session for county officials
(second, third, fourth and certain first class counties).
52.250. Fees for mailing statements and receipts to be deposited in county
treasury (third and fourth class counties).
52.260. Fees for collecting certain taxes and fees to be deposited in county
general revenue fund (certain counties).
52.265. Notary in office, when.
52.269. Compensation of county collector--training program, attendance
required, when, expenses, compensation--certain fees may be retained
(certain counties).
52.271. Deputies and assistants, compensation.
52.275. Drainage and levee tax commissions.
52.276. (Repealed L. 2007 S.B. 613 Revision § A)
52.285. Delinquent taxes--notice (second class counties).
52.290. Collection of back taxes, certain counties--fee deposited in county
general revenue fund and retirement fund--collection of back
taxes, certain political subdivisions, fee.
52.295. Determination of compensation.
52.300. Deputies and assistants--appointment--powers--collector responsible
for--bond requirements.
52.310. Collector, deputy or assistant not eligible to office, when.
52.312. Tax maintenance fund established, use of money.
52.315. Monthly deposits in tax maintenance fund--additional uses of
money--audit of fund.
52.317. Moneys provided for budget purposes, requirements--moneys remaining in
fund at end of calendar year, requirements--one-time
expenditures, common fund permitted.
52.320. Record-keeping duties--contracts for collection of municipal taxes,
additional compensation (certain counties).
52.325. Additional compensation of county collectors, effective when (certain
first class counties).
52.340. Deputies, appointment, compensation.
52.360. Daily deposits and reports--interest.
52.361. Back tax books, duty to prepare.
52.370. Disbursements, how made.
52.380. Bond, amount, how set.
52.385. Collector may maintain branch office, where (certain first and
second class counties).
52.390. Depositaries, advertising for, procedure.
52.400. Violation--penalty (second class counties).
52.410. Deputies and assistants (second class counties).
52.430. Compensation, limitation on.

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