Title VI, COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

53.200. Failure to perform duties — penalty. — Any assessor failing to accurately compile the "real estate book" in manner and form as set forth in section 137.225, or to carefully enter the names of the owners and the descriptions of the property or to neglect any other duty req…

53.250. Definitions. — As used in sections 53.250 to 53.265, unless the context clearly indicated otherwise, the following words mean: (1) "Assessor or assessing officer", county assessor of all second, third, and fourth class counties, and all first class counties without a char…

53.255. Study required, when — certificate issued, when — minimum requirements — state funds withheld, when. — 1. In addition to all other qualifications imposed by law, it shall be a qualification of the office of assessor that he shall, no earlier than his becoming an assessor-…

53.260. Expenses to be paid by state. — Subject to appropriation, expenses incurred by the assessor or assessor-elect in attending courses of study and additional courses referred to in sections 53.250 to 53.265* shall be paid by the state. Fees for registration, books and materi…

53.270. Exemption from continuing education courses, when — effect. — Any county assessor who has served for sixteen or more years as an assessor shall be exempt from attending or completing any course of study or classroom instruction required by this chapter to receive any addi…

54.010. Office created — election. — 1. There is created in all the counties of this state the office of county treasurer, except that in those counties having adopted the township alternative form of county government the qualified electors shall elect a county collector-treasur…

54.030. Term of office. — The county treasurer so elected shall be commissioned by the governor, shall enter upon the discharge of the duties of his office on the first day of January following his election, and shall hold his office for a term of four years, except as is provide…

54.033. County treasurer vacancy caused by death, interim treasurer appointed, how. — In the event of a vacancy caused by death, resignation, or otherwise, in the office of county treasurer in any county except a county having a township form of government with an office of colle…

54.040. Qualifications of county treasurer. — Except in a county with a charter form of government, a candidate for county treasurer shall be at least twenty-one years of age and a resident of the state of Missouri and the county in which he or she is a candidate for at least one…

54.070. Bond. — The person elected or appointed county treasurer under the provisions of this chapter, shall, within ten days after his election or appointment as such, enter into a surety bond or bonds with a surety company or surety companies, authorized to do business in Misso…

54.080. New bond or additional security to be given, when. — The county commission, at any semiannual settlement with such treasurer, or at any other time, may, if his bond be deemed insufficient, order him to give a new bond or additional security; and if such new bond or additi…

54.090. Oath to be taken. — The person elected or appointed county treasurer shall, after giving bond according to law, take the oath prescribed by the constitution of this state, which oath shall be endorsed on his commission. The commission and endorsement shall be promptly rec…

54.100. To keep office at county seat — county commission to provide vault. — The county treasurer shall keep his office at the county seat of the county for which he was elected, and shall attend the same during the usual business hours. The county commission shall provide said …

54.110. Shall provide books and stationery. — He shall provide, under the direction of the county commission, suitable books and stationery for his office, and preserve the same; and the commission shall audit his account, and allow such sum as shall be reasonable, which shall be…

54.120. Shall give duplicate receipts — inspection of books. — He shall make duplicate receipts in favor of the proper person, for all moneys paid into the treasury, and keep the books, papers and moneys pertaining to his office at all times ready for the inspection of the commis…

54.130. Shall report receipts and expenditures to commission. — As often and in such manner as may be required by the commission, he shall furnish an account of the receipts and expenditures of the county. ­­-------- (RSMo 1939 § 13813) Prior revisions: 1929 § 12151; 1919 § 9549;…

54.140. County revenue to be kept separate; warrants, how paid out, violation, penalty. — It shall be the duty of the county treasurer to separate and divide the revenues of such county in his hands and as they come into his hands in compliance with the provision of law; and it s…

54.145. Certain accounts and reports to be certified (second class and certain first class counties). — The county treasurer in counties of the first class not having a charter form of government and in counties of the second class shall keep an accurate account of all receipts a…

54.150. Accounts settled with commission semiannually — death, interim treasurer appointed, how — duty of commission. — The county treasurer shall settle his accounts with the commission semiannually, in June and December in each year. In the event of a vacancy caused by death, r…

54.160. Custodians of school funds — township organization counties excepted — bond required. — The county treasurer in each county is the custodian of all moneys for school purposes, belonging to the different districts, until paid out on warrants duly issued by order of the boa…

54.170. Settlement of county or township treasurer with the county commission for school moneys — vacancy caused by death, interim treasurer appointed, how. — The county or township treasurer shall, semiannually, settle his accounts with the county commission in June and December…

54.180. Statement of accounts delivered to clerk of each school district. — The said county or township treasurer shall, on the twenty-fifth day of March and the first Monday in October of each year, deliver or mail to the clerk of each school district in the county or township a…

54.190. Penalty for failure to make settlement. — In case the county or township treasurer shall fail to make such semiannual settlement with the county commission within the time prescribed in sections 54.170, 54.180 and 54.200, he shall, in addition to the sum remaining unaccou…

54.200. Treasurer shall turn over papers, equipment to successor. — The said treasurer shall, within five days after his final settlement, or at the expiration of his term of office, turn over to his successor in office all moneys, funds, records, papers, furniture and fixtures b…

54.230. Deputies and assistants, compensation (second, third and certain first class counties). — The county treasurer of a county of the first class not having a charter form of government, and of a county of the second or third class shall be entitled to have and to appoint suc…

54.243. Additional compensation of county treasurers, effective when (certain first class counties). — In addition to all other compensation provided by law, the county treasurer in all first class counties not having a charter form of government and adjoining a first class count…

54.245. Additional duty (certain first class counties). — Each county treasurer in counties of class one not having a charter form of government shall receive and make duplicate receipts for all moneys received by the county from the federal government under the general revenue s…

54.261. Compensation — training program, attendance required, when, expenses, compensation — vacancy, procedure (counties of the second, third and fourth classification and Clay County). — 1. The county treasurer in counties of the first classification, not having a charter form …

54.265. County governing body may authorize additional compensation for county treasurer — maximum allowed (second class and certain first, third and fourth class counties). — 1. In addition to the compensation otherwise authorized by the provisions of this chapter, the governing…

54.267. Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties) — Each county treasurer, except in counties of the first class with a charter form of government, upon certification by the association of county …

54.280. County collector-treasurer, duties — fees authorized. — 1. The county collector-treasurer of counties having adopted or which may hereafter adopt township organization shall have the power to collect all current, back, and delinquent real and personal property taxes, incl…

54.290. Annual settlements. — At the meeting of the county commission on the first Monday in March in each year, or at such other time as may be directed by law, the county treasurer shall make a full and complete settlement of his accounts, and exhibit his books and vouchers rel…

54.300. Suit on official bond. — If any county treasurer fails or refuses to pay over the public revenue when lawfully required to do so, the county commission shall cause suit to be prosecuted on his bond, and the state director of revenue may prosecute suit against county treas…

54.310. Appropriation of moneys recovered. — All moneys recovered in any such action shall be paid or appropriated for the use contemplated or directed by law. ­­-------- (RSMo 1939 § 13992) Prior revisions: 1929 § 12315; 1919 § 13228; 1909 § 11716

54.320. Collector-treasurer, compensation — fees — deputies and assistants, compensation — training program, attendance required, expenses, compensation (township counties). — 1. The county collector-treasurer in counties of the third and fourth classifications adopting township …

54.323. Tax maintenance fund established in certain counties of the third and fourth classification. — 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 s…

54.325. Delinquent and back taxes, additional amount to be collected by ex officio collector, use of moneys — audit of fund. — 1. In addition to the fees collected on all delinquent and back taxes by any treasurer ex officio collector pursuant to the provisions of this chapter an…

54.327. Moneys provided for budget purposes in certain counties of the third and fourth classification — moneys remaining in fund at end of calendar year, requirements. — Any county of the third and fourth classification adopting township organization shall provide moneys for bud…

54.330. Candidate requirements and bonds of collector-treasurers — bond requirements for deputies and assistants — vacancies. — 1. A candidate for county collector-treasurer shall be at least twenty-one years of age and a resident of the county in which he or she is a candidate f…

55.010. Office authorized (certain first class counties). — In all counties of the first class having a charter form of government there shall be a county auditor who is the budget officer and accounting officer of the county and who shall perform all the duties imposed by the co…

55.020. Bond (certain first class counties). — Before taking over his duties, the county auditor of a county of the first class having a charter form of government shall give bond to the county in such amount and with such surety as shall be required by the county commission. The…

55.030. To prescribe accounting system — other duties (certain first class counties). — The county auditor of a county having a charter form of government shall prescribe, with the approval of the governing body of the county and the state auditor, the accounting system of the co…

55.040. Office created (second class and certain first class counties). — The office of county auditor is hereby created in all counties of the first class not having a charter form of government and in all counties of the second class in this state, and the provisions of section…

55.045. Election of county auditor prior to becoming second class county. — In any county of the third class which will become a county of the second class on the first day of January next following the general election at which a county auditor would normally be elected for a co…

55.050. Term of office — vacancy, how filled (second class and certain first class counties). — At the general election in the year 1946, and every four years thereafter, a county auditor shall be elected in each county of the first class not having a charter form of government a…

55.060. Qualifications (second class and certain first class counties). — No person shall be elected or appointed county auditor of a county of the first class not having a charter form of government or of a county of the second class unless he is a citizen of the United States a…