Missouri Revised Statutes

Chapter 52
County Collectors

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Rsmo Number Section Description
Chapter Cross Reference
City or town school taxes, collector to pay over to treasurer of board, 165.071
Collection of taxes, generally, Chaps. 139, 140, 141
Compensation and commissions lost by school operating levy reduction, offset procedure, 50.338
Compensation in certain first classification counties, 50.343
County employees' retirement system, 50.1000 to 50.1300
Drainage taxes, duty of collector, 242.540
Levee taxes, duty of collector, 245.200, 245.250
Peddler's license, collector to settle monthly with county commission, 150.490, 150.530
Railroad taxes, separate accounts, collector to make monthly and annual settlements, 151.260, 151.270
Records, authorizing photograph, microfilm or photostat reproduction, 109.120 to 109.140
Reports, daily to auditor in certain counties, 55.190
Settlement, with respect to money due state, 136.160 to 136.230
Sewer tax bills, duty of collector, 249.610 to 249.630
Special assessment, sewers, collector to receive payment, 249.640
Strays, duty of collector, 271.230 to 271.250
Suits, to enforce tax lien, fees and costs, 141.150
Surety bonds, regulations regarding, 107.010 to 107.110
Taxation of manufacturers, duties of collector, 150.300 to 150.370
Taxation of merchants, duties of collector, 150.010 to 150.080, 150.100 to 150.290
Treasurer, ex officio collector, 54.280 to 54.330
   
GENERAL PROVISIONS
52.010. Election--term--residency--other requirements.
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--electronic transmission (counties of the second, third, fourth and first classification).
52.240. Tax statements and receipts, mailed or electronically transmitted 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.
52.285. 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.
   
COUNTIES OF THE FIRST CLASSIFICATION
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.
   
SECOND CLASSIFICATION AND CERTAIN FIRST CLASSIFICATION COUNTIES
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.
52.390. Depositaries, advertising for, procedure.
52.400. Violation--penalty.
52.410. Deputies and assistants.
52.430. Compensation, limitation on.

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