Missouri Revised Statutes
Chapter 52 - County Collectors
Section 52.269 - Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties).

Effective - 28 Aug 2004
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 classification counties not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, the county collector shall receive an annual salary which shall be paid in equal monthly installments by the county. The salary shall be computed on an assessed valuation basis as provided in this subsection. The assessed valuation factor shall be the amount as shown for the year next preceding the annual salary computation. A county collector subject to the provisions of this section shall not receive an annual compensation less than the total compensation being received by the county collector in that county for services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The county collector shall receive the same percentage adjustments provided by the county salary commissions for county officers in that county pursuant to section 50.333. The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of county collector on January 1, 1997, or less than the total compensation being received for the services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The salary shall be computed on the basis of the following schedule:
2. Two thousand dollars of the salary authorized in this section shall be payable to the collector only if the collector has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the collector's office when approved by a professional association of the county collectors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each collector who completes the training program and shall send a list of certified collectors to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county collector in the same manner as other expenses as may be appropriated for that purpose.
3. Any provision of law to the contrary notwithstanding, any fee provided for in section 52.250 or 52.275, when collected on ditch and levee taxes, shall not be collected on behalf of the county and deposited into the county general revenue fund. Such fee shall be retained by the collector as compensation for his services, in addition to any amount provided for such collector in this section.
4. Except as provided in subsection 3 of this section, after the next general election following January 1, 1988, all fees collected by the collector shall be collected on behalf of the county and deposited in the county general revenue fund.
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(L. 1987 S.B. 65, et al., A.L. 1988 S.B. 431, A.L. 1990 H.B. 1452, A.L. 1993 S.B. 250, A.L. 1997 S.B. 11, A.L. 2004 H.B. 795, et al.)
CROSS REFERENCE:
Compensation in certain first classification counties, 50.343

Structure Missouri Revised Statutes

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 52.150 - Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure.

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 52.185 - Adequate bookkeeping and accounting system to be established by county collector in certain counties using data processing system of record keeping (all noncharter counties).

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 52.230 - Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification).

Section 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.

Section 52.245 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties).

Section 52.250 - Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties).

Section 52.260 - Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties).

Section 52.265 - Notary in office, when.

Section 52.269 - Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties).

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 52.290 - Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee.

Section 52.295 - Determination of compensation.

Section 52.300 - Deputies and assistants — appointment — powers — collector responsible for — bond requirements.

Section 52.310 - Collector, deputy or assistant not eligible to office, when.

Section 52.312 - Tax maintenance fund established, use of money.

Section 52.315 - Monthly deposits in tax maintenance fund — additional uses of money — audit of fund.

Section 52.317 - Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted.

Section 52.320 - Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties).

Section 52.325 - Additional compensation of county collectors, effective when (certain first class counties).

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.

Section 52.410 - Deputies and assistants.

Section 52.430 - Compensation, limitation on.