Section 52.110 – Office, location — exception.
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 […]
Section 52.010 – Election — term — residency — other requirements.
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, […]
Section 52.015 – Term — expiration.
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)
Section 52.020 – Bonds — deposits of collections.
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 […]
Section 52.030 – Bond in duplicate — where filed.
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 […]
Section 52.040 – Bond — duties of director of revenue — penalty for evasion.
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 […]
Section 52.050 – Failure to give bond — penalty.
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
Section 52.060 – Bond — lien against real estate.
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
Section 52.070 – Bond — validity.
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 […]
Section 52.080 – Bond — examination by commission.
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 […]