Effective - 28 Aug 2013, 2 histories
54.280. County collector-treasurer, duties — fees authorized. — 1. The county collector-treasurer of counties having adopted or which may hereafter adopt township organization shall have the power to collect all current, back, and delinquent real and personal property taxes, including merchants' and manufacturers' licenses, taxes on railroads and utilities, and other corporations, the current and delinquent or nonresident lands or town lots, and all other local taxes, including ditch and levee taxes, and to prosecute for and make sale thereof, the same that is now or may hereafter be vested in the county collectors under the general laws of this state. The collector-treasurer shall, at the time of making his annual settlement in each year, deposit the tax books in the office of the county clerk, and within thirty days thereafter the clerk shall make, in a book to be called "the back tax book", a correct list, in numerical order, of all tracts of land and town lots which have been returned delinquent, and return said list to the collector-treasurer, taking his or her receipt therefor.
2. Notwithstanding any other provision of law to the contrary, for the collection of all current real estate and personal property taxes and current delinquent real estate and personal property taxes, the collector-treasurer shall collect on behalf of the county the following fees to be deposited into the county general fund:
(1) In any county in which the total amount of real estate and personal property taxes levied for any one year is five million dollars or less, a fee of three percent on the total amount of real estate and personal property taxes levied;
(2) In any county in which the total amount of real estate and personal property taxes levied for any one year exceeds five million dollars but is equal to or less than nine million dollars, a fee of two and one-half percent on the total amount of real estate and personal property taxes levied;
(3) In any county in which the total amount of real estate and personal property taxes levied for any one year is greater than nine million dollars but equal to or less than thirteen million dollars, a fee of two percent on the total amount of real estate and personal property taxes levied;
(4) In any county in which the total amount of real estate and personal property taxes levied for any one year is greater than thirteen million dollars, a fee of one and one-half percent on the total amount of real estate and personal property taxes levied.
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(RSMo 1939 § 13989, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2013 H.B. 175)
Prior revisions: 1929 § 12312; 1919 § 13225; 1909 § 11713
Structure 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 54.080 - 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 54.180 - 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 54.245 - Additional duty (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.