Effective – 28 Aug 2013, 2 histories 52.010. Election — term — residency — other requirements. — 1. At the general election in 1906, and every four years thereafter, a collector, to be styled the collector of the revenue, shall be elected in each of the counties of this state, except counties under township organization, […]
Effective – 28 Aug 1959 52.015. Term — expiration. — The terms for which collectors are elected expire on the first Monday in March of the year in which they are required to make their last final settlement for the tax book collected by them. ——– (RSMo 1939 § 11073, A.L. 1959 S.B. 62)
Effective – 19 Jun 1989 52.020. Bonds — deposits of collections. — 1. Every collector of the revenue in the various counties in this state, and the collector of the revenue in the City of St. Louis, before entering upon the duties of his office, shall give bond and security to the state, to the […]
Effective – 28 Aug 1945 52.030. Bond in duplicate — where filed. — Such bond shall be executed in duplicate; one part thereof shall be deposited and recorded in the office of the clerk of the county commission, and the other part shall be transmitted by the clerk to the director of revenue. ——– (RSMo […]
Effective – 28 Aug 1957 52.040. Bond — duties of director of revenue — penalty for evasion. — 1. The collector’s bond, when received by the director of revenue, shall be carefully examined, and if found to be made in conformity to law, and the sureties satisfactory, the director of revenue shall file the same […]
Effective – 28 Aug 1939 52.050. Failure to give bond — penalty. — If any collector shall neglect or refuse to give bond, as required by section 52.020, his office shall, immediately upon such neglect or refusal, be vacant. ——– (RSMo 1939 § 11058) Prior revisions: 1929 § 9887; 1919 § 12879; 1909 § 11436
Effective – 28 Aug 1939 52.060. Bond — lien against real estate. — Said bond, when approved and recorded, shall be a lien against the real estate of such collector until he shall have complied with the conditions thereof. ——– (RSMo 1939 § 11060) Prior revisions: 1929 § 9889; 1919 § 12881; 1909 § 11438
Effective – 28 Aug 1939 52.070. Bond — validity. — Any bonds given in pursuance of sections 52.010 to 52.310 shall not be considered void, nor shall any surety be released from any liability thereon in consequence of any informality in the assessment, or in making out the assessment lists, nor of any change or […]
Effective – 28 Aug 1959 52.080. Bond — examination by commission. — The county commission shall examine the collector’s bond each year of his term before the tax book is delivered to him to ascertain whether the bond is sufficient and the sureties still solvent. If found necessary, the commission shall require the collector to […]
Effective – 28 Aug 1939 52.090. Failure to give additional bond — penalty. — If such collector shall fail to give such additional bond and security for ten days after he shall be required to do so by law, his office of collector shall be vacant. ——– (RSMo 1939 § 11064) Prior revisions: 1929 § […]
Effective – 28 Aug 1959 52.100. Discharge of sureties — attachment of collector’s goods and chattels. — 1. The sureties on any bond given in pursuance of sections 52.010 to 52.310, or any of them, may, at any time after the execution of the bond, if they have good reason to believe that the collector […]
Effective – 28 Aug 1939 52.110. Office, location — exception. — The collector shall keep his office at the county seat, except when meeting the taxpayers; provided, that in all counties in this state in which there is no bank located at the county seat and in which, according to law, two or more terms […]
Effective – 02 Jan 1979 52.120. Branch office — location (certain third class counties). — In all counties of the third class in this state that may now or hereafter have a population of twenty-five thousand and less than forty thousand, and in which there is a city of over fifteen thousand population, and in […]
Effective – 02 Jan 1979 52.130. Branch office — records — deputies (certain third class counties). — It shall be the duty of the collectors of the revenue of such counties to keep the tax books of such townships as may be under the jurisdiction of said district number 2 of the circuit court of […]
Effective – 06 Mar 1979 52.140. Branch office — expenses (third class counties). — In all such counties where the collector of the revenue is required by section 52.120 to maintain a branch office as provided in section 52.120, he shall be allowed to retain, in addition to the amount now authorized by law, three-fourths […]
Effective – 28 Aug 1982 52.150. Appointee to fill vacancy — powers and duties — audit of collector’s office required, procedure. — 1. The person appointed to fill a vacancy in the office of collector shall execute a bond and collect and pay over the taxes in the manner required of the collector subject to […]
Effective – 28 Aug 1959 52.160. Expiration of term, resignation or removal — disposition of moneys. — If any collector resigns, dies or is removed from office for any cause, he, or his legal representatives, shall pay over immediately all moneys which are in his or their hands, due the state, to his successor in […]
Effective – 28 Aug 1945 52.170. Payment of moneys to director of revenue. — It shall be the duty of the collector charged with the moneys mentioned in section 52.160 to pay the same to the director of revenue in the same manner and at the same time as they are required to pay their […]
Effective – 28 Aug 1939 52.180. Disposition and audit of tax books in case of vacancy. — In case of the death, resignation, removal or other disability of any county collector, during the time the tax books are in his hands, and before the time specified for making settlements, the county clerk shall demand and […]
Effective – 28 Aug 2003 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). — 1. In all counties, other than counties of the first classification having a charter form of government, using data processing systems of record keeping, […]
