Effective - 28 Aug 2007, 2 histories
52.315. Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. — 1. The two-sevenths collected to fund the tax maintenance fund pursuant to section 52.290 and all moneys collected to fund the tax maintenance fund under subsection 2 of section 52.290 shall be transmitted monthly for deposit into the tax maintenance fund and used for additional administration and operation costs for the office of collector. Any costs shall include, but shall not be limited to, those costs that require any additional out-of-pocket expense by the office of collector and it may include reimbursement to county general revenue for the salaries of employees of the office of collector for hours worked and any other expenses necessary to conduct and execute the duties and responsibilities of such office.
2. The tax maintenance fund may also be used by the collector for training, purchasing new or upgrading information technology, equipment or other essential administrative expenses necessary to carry out the duties and responsibilities of the office of collector, including anything necessarily pertaining thereto.
3. The collector has the sole responsibility for all expenditures made from the tax maintenance fund and shall approve all expenditures from such fund. All such expenditures from the tax maintenance fund shall not be used to substitute for or subsidize any allocation of county general revenue for the operation of the office of collector.
4. The tax maintenance fund may be audited by the appropriate auditing agency. Any unexpended balance shall be left in the tax maintenance fund, to accumulate from year to year with interest.
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(L. 2002 H.B. 1634, A.L. 2007 S.B. 22 and A.L. 2007 S.B. 497, A.L. 2011 H.B. 315)
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.