Section 52.312 – Tax maintenance fund established, use of money.
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 […]
Section 52.220 – Collector of St. Louis City — duties.
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 […]
Section 52.230 – Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification).
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 […]
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.
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 […]
Section 52.245 – Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties).
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 […]
Section 52.250 – Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties).
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 […]
Section 52.260 – Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties).
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 […]
Section 52.265 – Notary in office, when.
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 […]
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).
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, […]
Section 52.200 – New collector — receipts for tax book.
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 […]