Section 52.275 – Drainage and levee tax commissions.
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 […]
Section 52.285 – Delinquent taxes — notice (second class counties).
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 […]
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.
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 […]
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 […]
Section 52.210 – Contents of receipt.
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 § […]
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 […]