2021 Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 52 - County Collectors

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GENERAL PROVISIONS

Section 52.010 - Election — term — residency — other requirements. (8/28/2013)
Section 52.015 - Term — expiration. (8/28/1959)
Section 52.020 - Bonds — deposits of collections. (6/19/1989)
Section 52.030 - Bond in duplicate — where filed. (8/28/1945)
Section 52.040 - Bond — duties of director of revenue — penalty for evasion. (8/28/1957)
Section 52.050 - Failure to give bond — penalty. (8/28/1939)
Section 52.060 - Bond — lien against real estate. (8/28/1939)
Section 52.070 - Bond — validity. (8/28/1939)
Section 52.080 - Bond — examination by commission. (8/28/1959)
Section 52.090 - Failure to give additional bond — penalty. (8/28/1939)
Section 52.100 - Discharge of sureties — attachment of collector's goods and chattels. (8/28/1959)
Section 52.110 - Office, location — exception. (8/28/1939)
Section 52.120 - Branch office — location (certain third class counties). (1/2/1979)
Section 52.130 - Branch office — records — deputies (certain third class counties). (1/2/1979)
Section 52.140 - Branch office — expenses (third class counties). (3/6/1979)
Section 52.150 - Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure. (8/28/1982)
Section 52.160 - Expiration of term, resignation or removal — disposition of moneys. (8/28/1959)
Section 52.170 - Payment of moneys to director of revenue. (8/28/1945)
Section 52.180 - Disposition and audit of tax books in case of vacancy. (8/28/1939)
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). (8/28/2003)
Section 52.200 - New collector — receipts for tax book. (8/28/1959)
Section 52.210 - Contents of receipt. (8/28/1939)
Section 52.220 - Collector of St. Louis City — duties. (8/28/1939)
Section 52.230 - Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification). (8/28/2013)
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. (8/28/2013)
Section 52.245 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties). (8/28/1984)
Section 52.250 - Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties). (8/28/2002)
Section 52.260 - Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties). (8/28/2015)
Section 52.265 - Notary in office, when. (8/28/1959)
Section 52.269 - Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties). (8/28/2004)
Section 52.271 - Deputies and assistants, compensation. (8/28/2004)
Section 52.275 - Drainage and levee tax commissions. (8/28/1998)
Section 52.285 - Delinquent taxes — notice (second class counties). (1/1/1988)
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. (1/1/2018)
Section 52.295 - Determination of compensation. (8/28/1959)
Section 52.300 - Deputies and assistants — appointment — powers — collector responsible for — bond requirements. (8/28/2002)
Section 52.310 - Collector, deputy or assistant not eligible to office, when. (8/28/1939)
Section 52.312 - Tax maintenance fund established, use of money. (8/28/2010)
Section 52.315 - Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. (8/28/2007)
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. (8/28/2007)

COUNTIES OF THE FIRST CLASSIFICATION

SECOND CLASSIFICATION AND CERTAIN FIRST CLASSIFICATION COUNTIES

Section 52.360 - Daily deposits and reports — interest. (8/28/1985)
Section 52.361 - Back tax books, duty to prepare. (8/28/2010)
Section 52.370 - Disbursements, how made. (8/28/2010)
Section 52.380 - Bond, amount, how set. (8/28/1973)
Section 52.385 - Collector may maintain branch office, where. (8/28/1999)
Section 52.390 - Depositaries, advertising for, procedure. (8/28/1973)
Section 52.400 - Violation — penalty. (8/28/1939)
Section 52.410 - Deputies and assistants. (8/28/1945)
Section 52.430 - Compensation, limitation on. (8/28/1973)

CHAPTER CROSS REFERENCES

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

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2021 Missouri Revised StatutesTitle VI - County, Township and Political Subdivision GovernmentChapter 52 - County Collectors

2021 Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 52 - County Collectors