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U.S. State Codes
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Missouri
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Title VI - County, Township...
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Chapter 52 - County Collectors
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 52.150 Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure.
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 52.185 Adequate bookkeeping and accounting system to be established by county collector in certain counties using data processing system of record keeping (all noncharter counties).
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 52.230 Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification).
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.
Section 52.245 Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties).
Section 52.250 Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties).
Section 52.260 Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties).
Section 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).
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 52.290 Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee.
Section 52.295 Determination of compensation.
Section 52.300 Deputies and assistants — appointment — powers — collector responsible for — bond requirements.
Section 52.310 Collector, deputy or assistant not eligible to office, when.
Section 52.312 Tax maintenance fund established, use of money.
Section 52.315 Monthly deposits in tax maintenance fund — additional uses of money — audit of fund.
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.
Section 52.320 Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties).
Section 52.325 Additional compensation of county collectors, effective when (certain first class counties).
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.
Section 52.410 Deputies and assistants.
Section 52.430 Compensation, limitation on.