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 52.120 – Branch office — location (certain third class counties).
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 […]
Section 52.130 – Branch office — records — deputies (certain third class counties).
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 […]
Section 52.140 – Branch office — expenses (third class counties).
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 […]
Section 52.150 – Appointee to fill vacancy — powers and duties — audit of collector’s office required, procedure.
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 […]
Section 52.160 – Expiration of term, resignation or removal — disposition of moneys.
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 […]
Section 52.170 – Payment of moneys to director of revenue.
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 […]
Section 52.180 – Disposition and audit of tax books in case of vacancy.
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 […]