Effective - 28 Aug 1998
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 class counties with a charter form of government, one percent on current taxes; in counties of the second class having less than one hundred thousand inhabitants and in counties of the third class, one and one-half percent of the amount he collects on current taxes; in counties of the third class where the collector is required by law to maintain a branch office, two and one-fourth percent of the amount he collects on current taxes; in counties of the fourth class, two percent of the amount he collects on current taxes; and in counties of the second class having less than one hundred thousand inhabitants and in all counties of the third and fourth classes, two percent of the amount he collects on delinquent drainage and levee taxes.
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(RSMo 1939 § 11106, A.L. 1955 p. 368, A.L. 1959 S.B. 62, A.L. 1961 p. 281, A.L. 1987 S.B. 65, et al., A.L. 1998 S.B. 597)
Prior revisions: 1929 § 9935; 1919 § 12927; 1909 § 11481
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.