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 and fourth class counties of the state, not under township organization, shall mail to all resident taxpayers, at least thirty days prior to delinquent date, a statement of all real and tangible personal property taxes due and assessed on the current tax books in the name of the taxpayers. Such statement shall also include the amount of real and tangible personal property taxes delinquent at the time of the mailing of the statement, including any interest and penalties associated with the delinquent taxes. Such statement shall declare upon its face, or by an attachment thereto, that they are delinquent at the time such statement is mailed for an amount of real or tangible personal property taxes, or both. A collector of revenue or other collection authority charged with the duty of tax or license collection may refuse to accept payment not accompanied by such statement. Refusal by the collector of revenue to accept payment not accompanied by such statement shall not relieve or delay the levy of interest and penalty on any overdue unpaid tax or license. Collectors shall also mail tax receipts for all the taxes received by mail.
2. The collectors of revenue may electronically transmit the statement required under subsection 1 of this section to the electronic address provided and authorized by the taxpayer to the collector of revenue. Any electronic address provided by a taxpayer to the collector of revenue for purposes of this subsection shall be a closed record under chapter 610.
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(L. 1949 p. 541 § 1, L. 1949 p. 542 § 1, A. 1949 H.B. 2166, L. 1951 p. 403 §§ 52.361, 52.362, A.L. 1959 S.B. 62, A.L. 1973 H.B. 644, A.L. 1996 S.B. 914, A.L. 1997 S.B. 11, A.L. 2006 S.B. 932, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 128)
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.