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 satisfaction of the county commission, and, in the city of St. Louis, to the satisfaction of the mayor of the city, in a sum for any one month equal to the average total monthly collection for the same month during the preceding four years, but not to exceed the largest total collections made during any one month of the year preceding his election or appointment, plus ten percent of the amount and no collector shall be required to give bond in excess of seven hundred and fifty thousand dollars. The bond shall be conditioned that he will faithfully and punctually collect and pay over all state, county and other revenue for the four years constituting his term of office, and that he will in all things faithfully perform all the duties of the office of collector according to law. The official bond shall be a surety bond with a surety company authorized to do business in this state. The premium of the bond shall be paid by the county or city protected by it.
2. In all third and fourth class counties the county commission may require the county collector to deposit daily all collections of money in the depositaries selected by the county commission in accordance with the provisions of sections 110.130 to 110.150 to the credit of a fund to be known as "County Collector's Fund". The depositaries are bound to account for the moneys in the county collector's fund in the same manner as the public funds of every kind and description going into the hands of the county treasurer and shall provide security for the deposits in the manner required by section 110.010. If daily deposits are required to be made, the county commission may also require that the bond of the county collector be written on a monthly basis and such bond shall be in the sum equal to one-fourth of the amount collected during the same month of the year immediately preceding his election or appointment, plus ten percent of the amount. No county collector shall be required to make daily deposits for days when his collections do not total at least one hundred dollars.
3. The collector shall not check on the county collector's fund except for the purpose of making the monthly distribution of taxes and licenses collected for distribution as provided by law or for balancing accounts among different depositaries.
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(RSMo 1939 § 11056, A.L. 1943 p. 1062, A.L. 1951 p. 385, A.L. 1959 S.B. 62, A.L. 1961 p. 286, A.L. 1979 S.B. 385, A.L. 1988 H.B. 1464, A.L. 1989 H.B. 612)
Prior revisions: 1929 § 9885; 1919 § 12877; 1909 § 11434
Effective 6-19-89
Structure Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 52 - County Collectors
Section 52.010 - Election — term — residency — other requirements.
Section 52.015 - Term — expiration.
Section 52.020 - Bonds — deposits of collections.
Section 52.030 - Bond in duplicate — where filed.
Section 52.040 - Bond — duties of director of revenue — penalty for evasion.
Section 52.050 - Failure to give bond — penalty.
Section 52.060 - Bond — lien against real estate.
Section 52.070 - Bond — validity.
Section 52.080 - Bond — examination by commission.
Section 52.090 - Failure to give additional bond — penalty.
Section 52.100 - Discharge of sureties — attachment of collector's goods and chattels.
Section 52.110 - Office, location — exception.
Section 52.120 - Branch office — location (certain third class counties).
Section 52.130 - Branch office — records — deputies (certain third class counties).
Section 52.140 - Branch office — expenses (third class counties).
Section 52.160 - Expiration of term, resignation or removal — disposition of moneys.
Section 52.170 - Payment of moneys to director of revenue.
Section 52.180 - Disposition and audit of tax books in case of vacancy.
Section 52.200 - New collector — receipts for tax book.
Section 52.210 - Contents of receipt.
Section 52.220 - Collector of St. Louis City — duties.
Section 52.265 - Notary in office, when.
Section 52.271 - Deputies and assistants, compensation.
Section 52.275 - Drainage and levee tax commissions.
Section 52.285 - Delinquent taxes — notice (second class counties).
Section 52.295 - Determination of compensation.
Section 52.310 - Collector, deputy or assistant not eligible to office, when.
Section 52.312 - Tax maintenance fund established, use of money.
Section 52.340 - Deputies, appointment, compensation.
Section 52.360 - Daily deposits and reports — interest.
Section 52.361 - Back tax books, duty to prepare.
Section 52.370 - Disbursements, how made.
Section 52.380 - Bond, amount, how set.
Section 52.385 - Collector may maintain branch office, where.
Section 52.390 - Depositaries, advertising for, procedure.
Section 52.400 - Violation — penalty.