Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 52 - County Collectors

Section 52.010 - Election — term — residency — other requirements. - Effective - 28 Aug 2013, 2 histories 52.010. Election —...

Section 52.015 - Term — expiration. - Effective - 28 Aug 1959 52.015. Term — expiration. —...

Section 52.020 - Bonds — deposits of collections. - Effective - 19 Jun 1989 52.020. Bonds — deposits of...

Section 52.030 - Bond in duplicate — where filed. - Effective - 28 Aug 1945 52.030. Bond in duplicate —...

Section 52.040 - Bond — duties of director of revenue — penalty for evasion. - Effective - 28 Aug 1957 52.040. Bond — duties of...

Section 52.050 - Failure to give bond — penalty. - Effective - 28 Aug 1939 52.050. Failure to give bond...

Section 52.060 - Bond — lien against real estate. - Effective - 28 Aug 1939 52.060. Bond — lien against...

Section 52.070 - Bond — validity. - Effective - 28 Aug 1939 52.070. Bond — validity. —...

Section 52.080 - Bond — examination by commission. - Effective - 28 Aug 1959 52.080. Bond — examination by...

Section 52.090 - Failure to give additional bond — penalty. - Effective - 28 Aug 1939 52.090. Failure to give additional...

Section 52.100 - Discharge of sureties — attachment of collector's goods and chattels. - Effective - 28 Aug 1959 52.100. Discharge of sureties —...

Section 52.110 - Office, location — exception. - Effective - 28 Aug 1939 52.110. Office, location — exception....

Section 52.120 - Branch office — location (certain third class counties). - Effective - 02 Jan 1979 52.120. Branch office — location...

Section 52.130 - Branch office — records — deputies (certain third class counties). - Effective - 02 Jan 1979 52.130. Branch office — records...

Section 52.140 - Branch office — expenses (third class counties). - Effective - 06 Mar 1979 52.140. Branch office — expenses...

Section 52.150 - Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure. - Effective - 28 Aug 1982 52.150. Appointee to fill vacancy...

Section 52.160 - Expiration of term, resignation or removal — disposition of moneys. - Effective - 28 Aug 1959 52.160. Expiration of term, resignation...

Section 52.170 - Payment of moneys to director of revenue. - Effective - 28 Aug 1945 52.170. Payment of moneys to...

Section 52.180 - Disposition and audit of tax books in case of vacancy. - Effective - 28 Aug 1939 52.180. Disposition and audit of...

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). - Effective - 28 Aug 2003 52.185. Adequate bookkeeping and accounting...

Section 52.200 - New collector — receipts for tax book. - Effective - 28 Aug 1959 52.200. New collector — receipts...

Section 52.210 - Contents of receipt. - Effective - 28 Aug 1939 52.210. Contents of receipt. —...

Section 52.220 - Collector of St. Louis City — duties. - Effective - 28 Aug 1939 52.220. Collector of St. Louis...

Section 52.230 - Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification). - Effective - 28 Aug 2013, 3 histories 52.230. Statements and...

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. - Effective - 28 Aug 2013, 2 histories 52.240. Tax statements...

Section 52.245 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties). - Effective - 28 Aug 1984 52.245. Compensation for attendance at...

Section 52.250 - Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties). - Effective - 28 Aug 2002 52.250. Fees for mailing statements...

Section 52.260 - Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties). - Effective - 28 Aug 2015 52.260. Fees for collecting certain...

Section 52.265 - Notary in office, when. - Effective - 28 Aug 1959 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). - Effective - 28 Aug 2004 52.269. Compensation of county collector...

Section 52.271 - Deputies and assistants, compensation. - Effective - 28 Aug 2004 52.271. Deputies and assistants, compensation....

Section 52.275 - Drainage and levee tax commissions. - Effective - 28 Aug 1998 52.275. Drainage and levee tax...

Section 52.285 - Delinquent taxes — notice (second class counties). - Effective - 01 Jan 1988 52.285. Delinquent taxes — notice...

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. - Effective - 01 Jan 2018, 3 histories 52.290. Collection of...

Section 52.295 - Determination of compensation. - Effective - 28 Aug 1959 52.295. Determination of compensation. —...

Section 52.300 - Deputies and assistants — appointment — powers — collector responsible for — bond requirements. - Effective - 28 Aug 2002 52.300. Deputies and assistants —...

Section 52.310 - Collector, deputy or assistant not eligible to office, when. - Effective - 28 Aug 1939 52.310. Collector, deputy or assistant...

Section 52.312 - Tax maintenance fund established, use of money. - Effective - 28 Aug 2010, 2 histories 52.312. Tax maintenance...

Section 52.315 - Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. - Effective - 28 Aug 2007, 2 histories 52.315. Monthly deposits...

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. - Effective - 28 Aug 2007, 2 histories 52.317. Moneys provided...

Section 52.320 - Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties). - Effective - 28 Aug 2012 52.320. Record-keeping duties — contracts...

Section 52.325 - Additional compensation of county collectors, effective when (certain first class counties). - Effective - 28 Aug 1981 52.325. Additional compensation of county...

Section 52.340 - Deputies, appointment, compensation. - Effective - 28 Aug 1973 52.340. Deputies, appointment, compensation. —...

Section 52.360 - Daily deposits and reports — interest. - Effective - 28 Aug 1985 52.360. Daily deposits and reports...

Section 52.361 - Back tax books, duty to prepare. - Effective - 28 Aug 2010 52.361. Back tax books, duty...

Section 52.370 - Disbursements, how made. - Effective - 28 Aug 2010 52.370. Disbursements, how made. —...

Section 52.380 - Bond, amount, how set. - Effective - 28 Aug 1973 52.380. Bond, amount, how set....

Section 52.385 - Collector may maintain branch office, where. - Effective - 28 Aug 1999 52.385. Collector may maintain branch...

Section 52.390 - Depositaries, advertising for, procedure. - Effective - 28 Aug 1973 52.390. Depositaries, advertising for, procedure....

Section 52.400 - Violation — penalty. - Effective - 28 Aug 1939 52.400. Violation — penalty. —...

Section 52.410 - Deputies and assistants. - Effective - 28 Aug 1945 52.410. Deputies and assistants. —...

Section 52.430 - Compensation, limitation on. - Effective - 28 Aug 1973 52.430. Compensation, limitation on. —...