Missouri Revised Statutes
Chapter 54 - County Treasurers
Section 54.150 - Accounts settled with commission semiannually — death, interim treasurer appointed, how — duty of commission.

Effective - 28 Aug 2004
54.150. Accounts settled with commission semiannually — death, interim treasurer appointed, how — duty of commission. — The county treasurer shall settle his accounts with the commission semiannually, in June and December in each year. In the event of a vacancy caused by death, resignation, or otherwise, in any county except a county with a charter form of government, the county commission shall appoint a deputy treasurer or a qualified person to serve as an interim treasurer until said treasurer returns or the unexpired term is filled under section 105.030. The treasurer or interim treasurer shall immediately make such settlement, and deliver to his successor in office all things pertaining thereto, together with all money belonging to the county; and at each settlement the commission shall immediately proceed to ascertain, by actual examination, the amount of balances and funds in the hands of such treasurer to be accounted for, and to what particular fund or funds it appertains, and cause to be spread on its records, in connection with the entry of such settlement, the result of such examination and count.
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(RSMo 1939 § 13814, A.L. 2004 S.B. 782)
Prior revisions: 1929 § 12152; 1919 § 9550; 1909 § 3771

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title VI - County, Township and Political Subdivision Government

Chapter 54 - County Treasurers

Section 54.010 - Office created — election.

Section 54.030 - Term of office.

Section 54.033 - County treasurer vacancy caused by death, interim treasurer appointed, how.

Section 54.040 - Qualifications of county treasurer.

Section 54.070 - Bond.

Section 54.080 - New bond or additional security to be given, when.

Section 54.090 - Oath to be taken.

Section 54.100 - To keep office at county seat — county commission to provide vault.

Section 54.110 - Shall provide books and stationery.

Section 54.120 - Shall give duplicate receipts — inspection of books.

Section 54.130 - Shall report receipts and expenditures to commission.

Section 54.140 - County revenue to be kept separate; warrants, how paid out, violation, penalty.

Section 54.145 - Certain accounts and reports to be certified (second class and certain first class counties).

Section 54.150 - Accounts settled with commission semiannually — death, interim treasurer appointed, how — duty of commission.

Section 54.160 - Custodians of school funds — township organization counties excepted — bond required.

Section 54.170 - Settlement of county or township treasurer with the county commission for school moneys — vacancy caused by death, interim treasurer appointed, how.

Section 54.180 - Statement of accounts delivered to clerk of each school district.

Section 54.190 - Penalty for failure to make settlement.

Section 54.200 - Treasurer shall turn over papers, equipment to successor.

Section 54.230 - Deputies and assistants, compensation (second, third and certain first class counties).

Section 54.243 - Additional compensation of county treasurers, effective when (certain first class counties).

Section 54.245 - Additional duty (certain first class counties).

Section 54.261 - Compensation — training program, attendance required, when, expenses, compensation — vacancy, procedure (counties of the second, third and fourth classification and Clay County).

Section 54.265 - County governing body may authorize additional compensation for county treasurer — maximum allowed (second class and certain first, third and fourth class counties).

Section 54.267 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties)

Section 54.280 - County collector-treasurer, duties — fees authorized.

Section 54.290 - Annual settlements.

Section 54.300 - Suit on official bond.

Section 54.310 - Appropriation of moneys recovered.

Section 54.320 - Collector-treasurer, compensation — fees — deputies and assistants, compensation — training program, attendance required, expenses, compensation (township counties).

Section 54.323 - Tax maintenance fund established in certain counties of the third and fourth classification.

Section 54.325 - Delinquent and back taxes, additional amount to be collected by ex officio collector, use of moneys — audit of fund.

Section 54.327 - Moneys provided for budget purposes in certain counties of the third and fourth classification — moneys remaining in fund at end of calendar year, requirements.

Section 54.330 - Candidate requirements and bonds of collector-treasurers — bond requirements for deputies and assistants — vacancies.