Effective – 28 Aug 1959 52.200. New collector — receipts for tax book. — The new collector shall execute receipts in triplicate, to be attested by the clerk of the county commission, for the tax book so delivered, and showing the amount already collected upon the same; also receipts in triplicate for the amount of […]
Effective – 28 Aug 1939 52.210. Contents of receipt. — In the receipts mentioned in section 52.200, it shall be specified particularly on what account the moneys mentioned were received, whether for taxes on lands, or from merchants’, dramshops or peddlers’ licenses, or from other sources. ——– (RSMo 1939 § 11078) Prior revisions: 1929 § […]
Effective – 28 Aug 1939 52.220. Collector of St. Louis City — duties. — The collector of the City of St. Louis shall collect the state taxes in the limits of said city in the same manner and to the same extent, and do and perform all other things and matters appertaining thereto, as fully […]
Effective – 28 Aug 2013, 3 histories 52.230. Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification). — 1. Each year the collectors of revenue in all counties of the first class not having a charter form of government, and in all second, third […]
Effective – 28 Aug 2013, 2 histories 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. — 1. The statement and receipt required by section 52.230 shall be mailed to the address of the taxpayer as shown […]
Effective – 28 Aug 1984 52.245. Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties). — Each county collector, except in counties of the first class with a charter form of government, upon certification by the association of county collectors of attendance at a training program required […]
Effective – 28 Aug 2002 52.250. Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties). — The collectors in third class counties shall collect a fee of one-half of one percent of all current taxes collected, including current delinquent taxes, exclusive of all current railroad and utility […]
Effective – 28 Aug 2015 52.260. Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties). — The collector in counties not having township organization shall collect on behalf of the county the following fees for collecting all state, county, bridge, road, school, back and delinquent, and all […]
Effective – 28 Aug 1959 52.265. Notary in office, when. — In each county wherein all taxes and licenses levied for any one year exceed two million dollars, the collector shall keep a notary public in his office at all times, who shall administer oaths and take notarial acknowledgments in connection with the office without […]
Effective – 28 Aug 2004 52.269. Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties). — 1. In all counties, except first classification counties having a charter form of government and first classification counties not having a charter form of government and not containing […]
Effective – 28 Aug 2004 52.271. Deputies and assistants, compensation. — 1. Notwithstanding any provisions of law to the contrary, or any other provision of law in conflict with the provisions of this section, the county collector in each county shall be allowed to employ not less than one full-time deputy and is entitled to […]
Effective – 28 Aug 1998 52.275. Drainage and levee tax commissions. — The county and township collectors for collecting taxes for drainage and levee districts shall collect on behalf of the county and pay into the county general fund the following amounts: in counties of the first class, except first class counties with a charter […]
Effective – 01 Jan 1988 52.285. Delinquent taxes — notice (second class counties). — The collector of revenue in all counties of the second class shall on or before December thirty-first of each year send appropriate notices of the total amount of delinquent real estate taxes due and owing to each person shown by his […]
Effective – 01 Jan 2018, 3 histories 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. In all counties except counties having a charter form of government before January 1, 2008, and any city not […]
Effective – 28 Aug 1959 52.295. Determination of compensation. — For the purpose of enabling the state auditor to determine the compensation of the collector to be paid by this state, the clerk of the county commission, immediately after the annual settlement is made by the collector, shall make out and forward a statement to […]
Effective – 28 Aug 2002 52.300. Deputies and assistants — appointment — powers — collector responsible for — bond requirements. — Collectors may appoint deputies and assistants, by an instrument in writing, duly signed, and may also revoke any such appointment at their pleasure. Each such deputy or assistant shall have like authority, in every […]
Effective – 28 Aug 1939 52.310. Collector, deputy or assistant not eligible to office, when. — No collector or holder of public moneys, or any assistant or deputy of such holder or collector of public moneys, shall be eligible or appointed to any office of trust or profit until he shall have accounted for and […]
Effective – 28 Aug 2010, 2 histories 52.312. Tax maintenance fund established, use of money. — Notwithstanding any provisions of law to the contrary, in addition to fees provided for in this chapter, or any other provisions of law in conflict with the provisions of this section, all counties, including any county adopting a charter […]
Effective – 28 Aug 2007, 2 histories 52.315. Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. — 1. The two-sevenths collected to fund the tax maintenance fund pursuant to section 52.290 and all moneys collected to fund the tax maintenance fund under subsection 2 of section 52.290 shall […]
Effective – 28 Aug 2007, 2 histories 52.317. Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted. — 1. Any county subject to the provisions of section 52.312 shall provide moneys for budget purposes in an amount not less than the […]
