There Is a Newer Version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT (46-70)
Chapter 52 County Collectors
GENERAL PROVISIONS
- Section 52.010 Election--term--residency--other requirements.
- Section 52.015 Term--expiration.
- Section 52.020 Bonds--deposits of collections.
- Section 52.030 Bond in duplicate--where filed.
- Section 52.040 Bond--duties of director of revenue--penalty for evasion.
- Section 52.050 Failure to give bond--penalty.
- Section 52.060 Bond--lien against real estate.
- Section 52.070 Bond--validity.
- Section 52.080 Bond--examination by commission.
- Section 52.090 Failure to give additional bond--penalty.
- Section 52.100 Discharge of sureties--attachment of collector's goods and chattels.
- Section 52.110 Office, location--exception.
- Section 52.120 Branch office--location (certain third class counties).
- Section 52.130 Branch office--records--deputies (certain third class counties).
- Section 52.140 Branch office--expenses (third class counties).
- Section 52.150 Appointee to fill vacancy--powers and duties--audit of collector's office required, procedure.
- Section 52.160 Expiration of term, resignation or removal--disposition of moneys.
- Section 52.170 Payment of moneys to director of revenue.
- Section 52.180 Disposition and audit of tax books in case of vacancy.
- Section 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).
- Section 52.200 New collector--receipts for tax book.
- Section 52.210 Contents of receipt.
- Section 52.220 Collector of St. Louis City--duties.
- Section 52.230 Statements and receipts mailed to taxpayers, when, contents--electronic transmission (counties of the second, third, fourth and first classification).
- Section 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.
- Section 52.245 Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties).
- Section 52.250 Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties).
- Section 52.260 Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties).
- Section 52.265 Notary in office, when.
- Section 52.269 Compensation of county collector--training program, attendance required, when, expenses, compensation--certain fees may be retained (certain counties).
- Section 52.271 Deputies and assistants, compensation.
- Section 52.275 Drainage and levee tax commissions.
- Section 52.285 Delinquent taxes--notice (second class counties).
- Section 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.
- Section 52.295 Determination of compensation.
- Section 52.300 Deputies and assistants--appointment--powers--collector responsible for--bond requirements.
- Section 52.310 Collector, deputy or assistant not eligible to office, when.
- Section 52.312 Tax maintenance fund established, use of money.
- Section 52.315 Monthly deposits in tax maintenance fund--additional uses of money--audit of fund.
- Section 52.317 Moneys provided for budget purposes, requirements--moneys remaining in fund at end of calendar year, requirements--one-time expenditures, common fund permitted.
- Section 52.320 Record-keeping duties--contracts for collection of municipal taxes, additional compensation (certain counties).
- Section 52.325 Additional compensation of county collectors, effective when (certain first class counties).
- Section 52.340 Deputies, appointment, compensation.
- Section 52.360 Daily deposits and reports--interest.
- Section 52.361 Back tax books, duty to prepare.
- Section 52.370 Disbursements, how made.
- Section 52.380 Bond, amount, how set.
- Section 52.385 Collector may maintain branch office, where.
- Section 52.390 Depositaries, advertising for, procedure.
- Section 52.400 Violation--penalty.
- Section 52.410 Deputies and assistants.
- Section 52.430 Compensation, limitation on.
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