Missouri Revised Statutes
Chapter 52 - County Collectors
Section 52.285 - Delinquent taxes — notice (second class counties).

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.