Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
22 chapters · 1,849 sections in this title.
§ 52.010 RSMo Election — term — residency — other requirements
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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 organiza…
§ 52.015 RSMo Term — expiration
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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)
§ 52.020 RSMo Bonds — deposits of collections
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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 satisfac…
§ 52.030 RSMo Bond in duplicate — where filed
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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. -------- (…
§ 52.040 RSMo Bond — duties of director of revenue — penalty for evasion
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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 th…
§ 52.050 RSMo Failure to give bond — penalty
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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 §…
§ 52.060 RSMo Bond — lien against real estate
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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 § …
§ 52.070 RSMo Bond — validity
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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 ch…
§ 52.080 RSMo Bond — examination by commission
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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 …
§ 52.090 RSMo Failure to give additional bond — penalty
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52.090. Failure to give additional bond — penalty. — If such collector shall fail to give such additional bond and security for ten days after he shall be required to do so by law, his office of collector shall be vacant. -------- (RSMo 1939 § 11064) Prior revisions: 1929 § 989…
§ 52.100 RSMo Discharge of sureties — attachment of collector's goods and chattels
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52.100. Discharge of sureties — attachment of collector's goods and chattels. — 1. The sureties on any bond given in pursuance of sections 52.010 to 52.310, or any of them, may, at any time after the execution of the bond, if they have good reason to believe that the collector is…
§ 52.110 RSMo Office, location — exception
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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 o…
§ 52.120 RSMo Branch office — location (certain third class counties)
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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, …
§ 52.130 RSMo Branch office — records — deputies (certain third class counties)
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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 that coun…
§ 52.140 RSMo Branch office — expenses (third class counties)
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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 l…
§ 52.150 RSMo Appointee to fill vacancy — powers and duties — audit of collector's office
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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 …
§ 52.160 RSMo Expiration of term, resignation or removal — disposition of moneys
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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 suc…
§ 52.170 RSMo Payment of moneys to director of revenue
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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 regular revenue there…
§ 52.180 RSMo Disposition and audit of tax books in case of vacancy
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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 de…
§ 52.185 RSMo Adequate bookkeeping and accounting system to be established by county
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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 go…
§ 52.200 RSMo New collector — receipts for tax book
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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 th…
§ 52.210 RSMo Contents of receipt
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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. -------- (R…
§ 52.220 RSMo Collector of St. Louis City — duties
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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 to all intents…
§ 52.230 RSMo Statements and receipts mailed to taxpayers, when, contents — electronic
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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…
§ 52.240 RSMo Tax statements and receipts, mailed or electronically transmitted where —
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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 a…
§ 52.245 RSMo Compensation for attendance at training session for county officials
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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…
§ 52.250 RSMo Fees for mailing statements and receipts to be deposited in county treasury
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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, exclu…
§ 52.260 RSMo Fees for collecting certain taxes and fees to be deposited in county
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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, ro…
§ 52.265 RSMo Notary in office, when
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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…
§ 52.269 RSMo Compensation of county collector — training program, attendance required,
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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 classificatio…
§ 52.271 RSMo Deputies and assistants, compensation
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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 dep…
§ 52.275 RSMo Drainage and levee tax commissions
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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 cl…
§ 52.285 RSMo Delinquent taxes — notice (second class counties)
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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 perso…
§ 52.290 RSMo Collection of back taxes, certain counties — fee deposited in county
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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, …
§ 52.295 RSMo Determination of compensation
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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…
§ 52.300 RSMo Deputies and assistants — appointment — powers — collector responsible for
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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 assi…
§ 52.310 RSMo Collector, deputy or assistant not eligible to office, when
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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 f…
§ 52.312 RSMo Tax maintenance fund established, use of money
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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 ad…
§ 52.315 RSMo Monthly deposits in tax maintenance fund — additional uses of money — audit
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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 …
§ 52.317 RSMo Moneys provided for budget purposes, requirements — moneys remaining in
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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 am…
§ 52.320 RSMo Record-keeping duties — contracts for collection of municipal taxes,
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52.320. Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties). — 1. The collector of revenue in counties using data processing systems of record keeping, except counties of the first class having a charter form of governme…
§ 52.325 RSMo Additional compensation of county collectors, effective when (certain first
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52.325. Additional compensation of county collectors, effective when (certain first class counties). — In addition to all other compensation provided by law, the collector of revenue in all first class counties not having a charter form of government and adjoining a first class c…
§ 52.340 RSMo Deputies, appointment, compensation
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52.340. Deputies, appointment, compensation. — The collector of revenue of counties of the first class not having a charter form of government shall appoint such clerks and deputies as he deems necessary for the prompt and proper discharge of the duties of his office and may set …
§ 52.360 RSMo Daily deposits and reports — interest
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52.360. Daily deposits and reports — interest. — The county collector, in all counties of the first class not having a charter form of government and in all counties of the second class, shall deposit each day in the depositaries selected by the county for the deposit of county f…
§ 52.361 RSMo Back tax books, duty to prepare
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52.361. Back tax books, duty to prepare. — It shall be the duty of the county collector in all counties of the first class not having a charter form of government and in class two counties to prepare and keep in the collector's office, electronically or otherwise, back tax books …
§ 52.370 RSMo Disbursements, how made
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52.370. Disbursements, how made. — All money disbursed by the county collector in counties of the first class not having a charter form of government and in counties of the second class by virtue of the collector's office shall be paid by electronic transfer of funds from the col…
§ 52.380 RSMo Bond, amount, how set
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52.380. Bond, amount, how set. — The bond of the county collector in all counties of the first class not having a charter form of government and in all counties of the second class shall be not less than fifty thousand dollars nor more than seven hundred and fifty thousand dollar…
§ 52.385 RSMo Collector may maintain branch office, where
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52.385. Collector may maintain branch office, where. — 1. In every county of the first classification without a charter form of government and every county of the second classification, the county collector may, upon approval of the county governing body, maintain a branch office…
§ 52.390 RSMo Depositaries, advertising for, procedure
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52.390. Depositaries, advertising for, procedure. — It is the duty of the county commission in all counties of the first class not having a charter form of government and in all counties of the second class when advertising for the depositaries of the county funds to include in t…
§ 52.400 RSMo Violation — penalty
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52.400. Violation — penalty. — Any county collector who shall violate any of the provisions of section 52.360 or 52.370 may be removed from office upon information being filed by the prosecuting attorney of the county before any judge of the circuit court of said county. If the j…