Effective - 28 Aug 2010, 2 histories
52.312. Tax maintenance fund established, use of money. — Notwithstanding any provisions of law to the contrary, in addition to fees provided for in this chapter, or any other provisions of law in conflict with the provisions of this section, all counties, including any county adopting a charter form of government after January 1, 2008, and any county with a charter form of government and with more than two hundred fifty thousand but less than seven hundred thousand inhabitants, other than counties having a charter form of government before January 1, 2008, and any city not within a county, subject to the provisions of this section, shall establish a fund to be known as the "Tax Maintenance Fund" to be used solely as a depository for funds received or collected for the purpose of funding additional costs and expenses incurred in the office of collector.
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(L. 2002 H.B. 1634, A.L. 2007 S.B. 22 merged with S.B. 497, A.L. 2010 H.B. 1316)
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.