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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 52 County Collectors
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At the general election in 1906, and every four years thereafter,
a collector, to be styled the collector of the revenue, shall be elected
in each of the counties of this state, except counties under township
organization, who shall hold his office for four years and until his
successor is duly elected and qualified. The collector shall be a
resident of the county from which such person was elected. (RSMo 1939 §
11055, A.L. 1959 S.B. 62, A.L. 1992 S.B. 833)
Prior revisions: 1929 § 9883; 1919 § 12875; 1909 § 11432
CROSS REFERENCES: Consolidation of offices, certain cities may require
certain officers to perform like duties for cities, RSMo 82.280 Ex
officio collector, county treasurer in township counties, RSMo 54.280 to
54.330 Township organization on adoption by county, term of collector,
RSMo 65.600
The terms for which collectors are elected expire on the first
Monday in March of the year in which they are required to make their last
final settlement for the tax book collected by them. (RSMo 1939 § 11073,
A.L. 1959 S.B. 62)
1. Every collector of the revenue in the various counties in this
state, and the collector of the revenue in the city of St. Louis, before
entering upon the duties of his office, shall give bond and security to
the state, to the satisfaction of the county commission, and, in the city
of St. Louis, to the satisfaction of the mayor of the city, in a sum for
any one month equal to the average total monthly collection for the same
month during the preceding four years, but not to exceed the largest
total collections made during any one month of the year preceding his
election or appointment, plus ten percent of the amount and no collector
shall be required to give bond in excess of seven hundred and fifty
thousand dollars. The bond shall be conditioned that he will faithfully
and punctually collect and pay over all state, county and other revenue
for the four years constituting his term of office, and that he will in
all things faithfully perform all the duties of the office of collector
according to law. The official bond shall be a surety bond with a surety
company authorized to do business in this state. The premium of the bond
shall be paid by the county or city protected by it.
2. In all third and fourth class counties the county commission may
require the county collector to deposit daily all collections of money in
the depositaries selected by the county commission in accordance with the
provisions of sections 110.130 to 110.150, RSMo, to the credit of a fund
to be known as "County Collector's Fund". The depositaries are bound to
account for the moneys in the county collector's fund in the same manner
as the public funds of every kind and description going into the hands of
the county treasurer and shall provide security for the deposits in the
manner required by section 110.010, RSMo. If daily deposits are required
to be made, the county commission may also require that the bond of the
county collector be written on a monthly basis and such bond shall be in
the sum equal to one-fourth of the amount collected during the same month
of the year immediately preceding his election or appointment, plus ten
percent of the amount. No county collector shall be required to make
daily deposits for days when his collections do not total at least one
hundred dollars.
3. The collector shall not check on the county collector's fund except
for the purpose of making the monthly distribution of taxes and licenses
collected for distribution as provided by law or for balancing accounts
among different depositaries. (RSMo 1939 § 11056, A.L. 1943 p. 1062, A.L.
1951 p. 385, A.L. 1959 S.B. 62, A.L. 1961 p. 286, A.L. 1979 S.B. 385,
A.L. 1988 H.B. 1464, A.L. 1989 H.B. 612)
Prior revisions: 1929 § 9885; 1919 § 12877; 1909 § 11434
Effective 6-19-89
Such bond shall be executed in duplicate; one part thereof shall
be deposited and recorded in the office of the clerk of the county
commission, and the other part shall be transmitted by the clerk to the
director of revenue. (RSMo 1939 § 11059, A.L. 1945 p. 1820)
Prior revisions: 1929 § 9888; 1919 § 12880; 1909 § 11437
1. The collector's bond, when received by the director of
revenue, shall be carefully examined, and if found to be made in
conformity to law, and the sureties satisfactory, the director of revenue
shall file the same with the secretary of state, and immediately certify
the fact thereof to the clerk of the county commission; but if the
director of revenue finds the bond to be not in accordance with law, or
if he has reason to doubt the sufficiency of the security, he shall
immediately return the bond to the clerk of the county commission, who
shall notify the collector to correct the bond, or make a new bond, as
may be required by the director of revenue. If a new bond is required, it
shall be approved, recorded and subject to the requirements of this
section, the same as the first bond given by the collector.
2. No tax books or lists shall be placed in the hands of the county
collector until a certificate of the secretary of state, under the seal
of his office, has been received by the clerk of the county commission,
showing that the collector's bond has been received and filed in the
office of the secretary of state.
3. Any evasion of this section by the clerk of the county commission or
collector shall subject them each to a penalty of not less than five
hundred dollars, and all damages and costs, to be recovered before any
court of competent jurisdiction in this state; and the attorney general
by direction of the director of revenue is required to bring suit,
without delay, for every evasion of the requirements of this section, as
soon as the same comes to the knowledge of the director; the amount
recovered on such fines to be paid into the state treasury as general
revenue.
4. Nothing in this section shall be construed as relieving the sureties
of a collector from liabilities incurred under a bond not approved by the
director of revenue and filed with the secretary of state. (RSMo 1939 §
11062, A.L. 1945 p. 1820, A.L. 1957 p. 322)
Prior revisions: 1929 § 9891; 1919 § 12883; 1909 § 11440
If any collector shall neglect or refuse to give bond, as
required by section 52.020, his office shall, immediately upon such
neglect or refusal, be vacant. (RSMo 1939 § 11058)
Prior revisions: 1929 § 9887; 1919 § 12879; 1909 § 11436
Said bond, when approved and recorded, shall be a lien against
the real estate of such collector until he shall have complied with the
conditions thereof. (RSMo 1939 § 11060)
Prior revisions: 1929 § 9889; 1919 § 12881; 1909 § 11438
Any bonds given in pursuance of sections 52.010 to 52.310 shall
not be considered void, nor shall any surety be released from any
liability thereon in consequence of any informality in the assessment, or
in making out the assessment lists, nor of any change or alteration in
the law made by the general assembly, although the same may be made after
the execution of said bond. (RSMo 1939 § 11061)
Prior revisions: 1929 § 9890; 1919 § 12882; 1909 § 11439
The county commission shall examine the collector's bond each
year of his term before the tax book is delivered to him to ascertain
whether the bond is sufficient and the sureties still solvent. If found
necessary, the commission shall require the collector to give an
additional bond with good security to be approved by the county
commission. (RSMo 1939 § 11063, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9892; 1919 § 12884; 1909 § 11441
If such collector shall fail to give such additional bond and
security for ten days after he shall be required to do so by law, his
office of collector shall be vacant. (RSMo 1939 § 11064)
Prior revisions: 1929 § 9893; 1919 § 12885; 1909 § 11442
1. The sureties on any bond given in pursuance of sections 52.010
to 52.310, or any of them, may, at any time after the execution of the
bond, if they have good reason to believe that the collector is about to
fail to comply with the conditions thereof, file with the clerk of the
county commission a notice, in writing, verified under oath by the person
asking to be discharged, setting forth the facts in the case, and asking
to be released from any further liability on the bond. The clerk with
whom the notice is filed shall notify the collector to give additional
security, equal to the security about to be released by the county
commission. The notice may be served by the clerk, or by any person
appointed by the commission or clerk. If the collector does not appear
and give additional security within ten days from the time he is so
notified, the county commission may remove him from office.
2. If the sureties on any collector's bond, or any of them, are satisfied
that the collector is making improper use of the funds collected by him,
or has absconded or is about to abscond from this state, whereby the
sureties may become liable to pay any sum of money, the surety may sue
out a writ of attachment against the goods and chattels of the collector,
in the manner that he would be authorized to do if the collector was
personally indebted to the surety; and the money collected on the
attachment shall be paid into the state, county, town or city treasury,
by the officer collecting it as if paid over by the collector. (RSMo 1939
§ 11065, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9894; 1919 § 12886; 1909 § 11443
The collector shall keep his office at the county seat, except
when meeting the taxpayers; provided, that in all counties in this state
in which there is no bank located at the county seat and in which,
according to law, two or more terms of the circuit court are held each
year in some other town or city than the county seat and in which town or
city are located one or more banks, the county collector may, at his
option, keep his office in such town or city. (RSMo 1939 § 11069)
Prior revisions: 1929 § 9898; 1919 § 12890; 1909 § 11447
In all counties of the third class in this state that may now or
hereafter have a population of twenty-five thousand and less than forty
thousand, and in which there is a city of over fifteen thousand
population, and in which said city there is a courthouse, more than seven
miles distant from the courthouse in the county seat, and in which said
courthouse in said city there are held regular and legally established
sessions of court of district number 2 of the circuit court of that
county, it shall be the duty of the collector of the revenues of such
county to maintain in addition to his office at the county seat a branch
office in the courthouse located in the said city of fifteen thousand
population or more, for the convenience of the taxpayers of said county
living within the jurisdiction of said district number 2 of the circuit
court of that county. (RSMo 1939 § 11070, A.L. 1945 p. 1772, A.L. 1978
H.B. 1634)
Prior revisions: 1929 § 9899; 1919 § 12891
Effective 1-2-79
It shall be the duty of the collectors of the revenue of such
counties to keep the tax books of such townships as may be under the
jurisdiction of said district number 2 of the circuit court of that
county in said branch office, and to keep one or more deputies in said
office to attend to the duties thereof. (RSMo 1939 § 11071, A.L. 1978
H.B. 1634)
Prior revisions: 1929 § 9900; 1919 § 12892
Effective 1-2-79
In all such counties where the collector of the revenue is
required by section 52.120 to maintain a branch office as provided in
section 52.120, he shall be allowed to retain, in addition to the amount
now authorized by law, three-fourths of one percent of all taxes
collected to cover the additional expense of maintaining such branch
office. If the amount retained under this section is more than sufficient
to pay the salaries for the deputy and clerical hire in the branch office
and for the mileage of the collector in traveling to and from such branch
office at the rate allowed as the established per-mile allowance as a
deduction by the Internal Revenue Service and other necessary travel
expenses, all excess amounts shall be paid into the county treasury.
(RSMo 1939 § 11072, A.L. 1977 S.B. 9, A.L. 1979 S.B. 385)
Prior revisions: 1929 § 9901; 1919 § 12893
Effective 3-6-79 See section 52.276
1. The person appointed to fill a vacancy in the office of
collector shall execute a bond and collect and pay over the taxes in the
manner required of the collector subject to the provisions of subsections
2, 3, 4 and 6 of this section, and his acts shall be as binding and
effectual as acts of the regularly elected collector. He may obtain
judgment and sell delinquent lands and lots in the manner in which the
collector is authorized to act.
2. The person appointed to fill a vacancy in the office of collector
shall within five days after assuming the duties of the office notify the
state auditor of the need for an audit of the office. The state auditor
shall within twenty days of receipt of the notice commence an audit of
the collector's office.
3. The state auditor shall:
(1) Determine the financial condition of the accounts of the office of
the collector;
(2) Determine the proper compensation that should have been paid to the
replaced collector in the past three years and the compensation actually
paid during such period; and
(3) File a report of his finding with the county governing body and the
person appointed to fill the vacancy in the office of the collector.
4. The county governing body shall notwithstanding any other provision of
law to the contrary:
(1) Accept the report of the state auditor; and
(2) If necessary order the newly appointed collector to withhold and pay
any funds owing to the county and the past collector or his estate from
current tax revenue; or
(3) Direct the prosecuting attorney to file suit against the past
collector or his estate or against his bond to recover any overpayment.
5. The prosecuting attorney shall represent the county, the county
governing body and the newly appointed collector without additional
compensation in any civil action arising as a result of this section.
6. Any moneys recovered pursuant to this section due the county or any
political subdivision within the county shall be paid in the year of
recovery as if the funds were collected in the current year.
7. The county governing body shall pay to the state auditor from county
general revenue the costs of the audit conducted pursuant to subsections
2 and 3 of this section. (RSMo 1939 § 11066, A.L. 1959 S.B. 62, A.L. 1982
S.B. 800)
Prior revisions: 1929 § 9895; 1919 § 12887; 1909 § 11444
If any collector resigns, dies or is removed from office for any
cause, he, or his legal representatives, shall pay over immediately all
moneys which are in his or their hands, due the state, to his successor
in office and deliver the tax books to the county clerk. (RSMo 1939 §
11073, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9902; 1919 § 12894; 1909 § 11448
It shall be the duty of the collector charged with the moneys
mentioned in section 52.160 to pay the same to the director of revenue in
the same manner and at the same time as they are required to pay their
regular revenue therein. (RSMo 1939 § 11074, A.L. 1945 p. 1907)
Prior revisions: 1929 § 9903; 1919 § 12895; 1909 § 11449
In case of the death, resignation, removal or other disability of
any county collector, during the time the tax books are in his hands, and
before the time specified for making settlements, the county clerk shall
demand and take charge of the tax books. Said clerk shall appoint one
competent person, the legal representatives of the collector may choose a
second, and the sureties of the collector may choose a third, and the
persons so appointed and chosen shall examine said tax books, and it
shall be their duty to ascertain the amount remaining uncollected, and
make out a correct abstract of the same. If the representatives or
sureties of such collector shall fail or refuse to choose persons to make
such examination, then the person appointed by the county clerk shall
proceed to make the same and report the same to the county clerk;
provided, that should there be but a small portion of the taxes collected
at the time of the death of the collector, then the amount actually
collected shall be ascertained and the same books used in completing the
collections. (RSMo 1939 § 11075)
Prior revisions: 1929 § 9904; 1919 § 12896; 1909 § 11450
1. In all counties, other than counties of the first
classification having a charter form of government, using data processing
systems of record keeping, in addition to other duties provided by law,
the county collector and treasurer ex officio collector shall from the
inception establish an adequate system of bookkeeping and accounting,
authorize and prescribe the method and manner of calculation, extension
and collection of taxes, and specify the format of the tax books, and the
form and manner of preparation of tax bills.
2. Any computer enhancements, changes, modifications, or any purchases of
new or additional computer software or equipment shall interface with the
computer software and equipment in use, so that any such changes and
procedures shall not interrupt, cause suffering or any loss of mechanical
or electronic performances to the office or offices whose duties are
directly affected by such procedural changes. (L. 2003 H.B. 267 § 1)
The new collector shall execute receipts in triplicate, to be
attested by the clerk of the county commission, for the tax book so
delivered, and showing the amount already collected upon the same; also
receipts in triplicate for the amount of taxes collected by his
predecessor in office, from all sources, and paid over to him by the
predecessor or his administrator or executor; one of each of the receipts
shall be certified by the clerk to the director of revenue, who shall
thereupon charge the new collector with the balance of the state taxes
due on the tax book, and the amount paid over to him by his predecessor
or the executor or administrator thereof; another shall be filed in the
office of the clerk of the county commission, upon which to charge the
new collector with the county revenue; and the third shall be given to
the collector who resigned or was removed or to the executor or
administrator of the deceased collector. (RSMo 1939 § 11077, A.L. 1945 p.
1907, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9906; 1919 § 12898; 1909 § 11452
In the receipts mentioned in section 52.200, it shall be
specified particularly on what account the moneys mentioned were
received, whether for taxes on lands, or from merchants', dramshops or
peddlers' licenses, or from other sources. (RSMo 1939 § 11078)
Prior revisions: 1929 § 9907; 1919 § 12899; 1909 § 11453
The collector of the city of St. Louis shall collect the state
taxes in the limits of said city in the same manner and to the same
extent, and do and perform all other things and matters appertaining
thereto, as fully to all intents and purposes as now required, or which
may be required, of the county collectors. (RSMo 1939 § 11235)
Prior revisions: 1929 § 10004; 1919 § 12994; 1909 § 11546
CROSS REFERENCE: Collector of revenue and deputies in St. Louis
City--compensation, RSMo 82.605 to 82.680
Each year the collectors of revenue in all counties of the first
class not having a charter form of government, and in all second, third
and fourth class counties of the state, not under township organization,
shall mail to all resident taxpayers, at least fifteen days prior to
delinquent date, a statement of all real and tangible personal property
taxes due and assessed on the current tax books in the name of the
taxpayers. Such statement shall also include the amount of real and
tangible personal property taxes delinquent at the time of the mailing of
the statement, including any interest and penalties associated with the
delinquent taxes. Such statement shall declare upon its face, or by an
attachment thereto, that they are delinquent at the time such statement
is mailed for an amount of real or tangible personal property taxes, or
both. Collectors shall also mail tax receipts for all the taxes received
by mail. (L. 1949 p. 541 § 1, L. 1949 p. 542 § 1, A. 1949 H.B. 2166, L.
1951 p. 403 §§ 52.361, 52.362, A.L. 1959 S.B. 62, A.L. 1973 H.B. 644,
A.L. 1996 S.B. 914, A.L. 1997 S.B. 11)
The statement and receipt required by section 52.230 shall be
mailed to the address of the taxpayer as shown by the county assessor on
the current tax books, and postage for the mailing of the statements and
receipts shall be furnished by the county commission. The failure of the
taxpayer to receive the notice provided for in section 52.230 in no case
relieves the taxpayer of any tax liability imposed on him by law. (L.
1949 p. 541 § 2, L. 1949 p. 542 § 2, A. 1949 H.B. 2166, L. 1951 p. 403 §§
52.362, 52.363, A.L. 1959 S.B. 62, A.L. 1973 H.B. 644)
Each county collector, except in counties of the first class with
a charter form of government, upon certification by the association of
county collectors of attendance at a training program required by the
provisions of section 67.130, RSMo, shall receive annual compensation of
four thousand dollars for the year 1985, and a proportionate part of four
thousand dollars for that part of the year 1984 when this section is in
effect, for the added duty of attending the training program required by
the provisions of section 67.130, RSMo. This additional compensation
shall be paid in the same manner and at the same times as his other
compensation is paid. (L. 1984 S.B. 601 § 7)
CROSS REFERENCE: Training commission, county officials, appointment of
members, duties, RSMo 67.130, 67.133
The collectors in third class counties shall collect a fee of
one-half of one percent of all current taxes collected, including current
delinquent taxes, exclusive of all current railroad and utility taxes
collected on behalf of the county, as compensation for mailing the
statements and receipts. All fees collected pursuant to this section
shall be collected on behalf of the county and shall be paid into the
county treasury. Notwithstanding any provisions of law to the contrary,
or any other provision of law in conflict with the provisions of this
section, in all counties which become counties of the second or fourth
classification after December 31, 2000, one-half of one percent of all
current taxes collected, including current delinquent taxes allocable to
each taxing authority within the county and the county shall continue to
be deducted each year for mailing the statements and receipts, exclusive
of all current railroad and utility taxes collected, and shall be
deposited into the county general fund as required by this section as if
the county had retained its classification as a county of either the
third or the fourth classification. Collectors in third and fourth class
counties are entitled to collect such fees immediately upon an order of
the circuit court pursuant to section 139.031, RSMo. If the protest is
later sustained and a portion of the taxes so paid is returned to the
taxpayer the county shall return that portion of the fee collected on the
amount returned to the taxpayer. Such county collector may accept credit
cards as proper form of payment of outstanding taxes due. No county
collector may charge a surcharge for payment by credit card which exceeds
the fee or surcharge charged by the credit card bank for its service. (L.
1949 p. 541 § 3, L. 1949 p. 542 § 3, A. 1949 H.B. 2166, A.L. 1953 p. 379,
A.L. 1955 p. 368, A.L. 1977 S.B. 9, A.L. 1986 S.B. 707, A.L. 1987 S.B.
65, et al., A.L. 2002 H.B. 1634)
The collector in counties not having township organization shall
collect on behalf of the county the following fees for collecting all
state, county, bridge, road, school, back and delinquent, and all other
local taxes, including merchants', manufacturers' and liquor and beer
licenses, other than ditch and levee taxes, and the fees collected shall
be deposited in the county general fund:
(1) In all counties wherein the total amount levied for any one year
exceeds two hundred and fifty thousand dollars and is less than three
hundred and fifty thousand dollars, a fee of two and one-half percent on
the amount collected;
(2) In all counties wherein the total amount levied for any one year
exceeds three hundred and fifty thousand dollars and is less than two
million dollars, a fee of two and one-half percent on the first three
hundred and fifty thousand dollars collected and one percent on whatever
amount may be collected over three hundred and fifty thousand dollars;
(3) In all counties wherein the total amount levied for any one year
exceeds two million dollars, a fee of one percent on the amounts
collected. (RSMo 1939 § 11106, A.L. 1959 S.B. 62, A.L. 1963 p. 110, A.L.
1973 H.B. 644, A.L. 1977 S.B. 9, A.L. 1983 H.B. 310, A.L. 1987 S.B. 65,
et al.)
Prior revisions: 1929 § 9935; 1919 § 12927; 1909 § 11481
Effective 1-1-88
In each county wherein all taxes and licenses levied for any one
year exceed two million dollars, the collector shall keep a notary public
in his office at all times, who shall administer oaths and take notarial
acknowledgments in connection with the office without charge. (RSMo 1939
§ 11106, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9935; 1919 § 12927; 1909 § 11481
1. In all counties, except first classification counties having a
charter form of government and first classification counties not having a
charter form of government and not containing any part of a city with a
population of three hundred thousand or more, the county collector shall
receive an annual salary which shall be paid in equal monthly
installments by the county. The salary shall be computed on an assessed
valuation basis as provided in this subsection. The assessed valuation
factor shall be the amount as shown for the year next preceding the
annual salary computation. A county collector subject to the provisions
of this section shall not receive an annual compensation less than the
total compensation being received by the county collector in that county
for services rendered or performed for the period beginning March 1,
1987, and ending February 29, 1988. The county collector shall receive
the same percentage adjustments provided by the county salary commissions
for county officers in that county pursuant to section 50.333, RSMo. The
provisions of this section shall not permit or require a reduction in the
amount of compensation being paid for the office of county collector on
January 1, 1997, or less than the total compensation being received for
the services rendered or performed for the period beginning March 1,
1987, and ending February 29, 1988. The salary shall be computed on the
basis of the following schedule:
Assessed Valuation Salary $ 18,000,000 to 40,999,999 $29,000 41,000,000
to 53,999,999 30,000 54,000,000 to 65,999,999 32,000 66,000,000 to
85,999,999 34,000 86,000,000 to 99,999,999 36,000 100,000,000 to
130,999,999 38,000 131,000,000 to 159,999,999 40,000 160,000,000 to
189,999,999 41,000 190,000,000 to 249,999,999 41,500 250,000,000 to
299,999,999 43,000 300,000,000 or more 45,000
2. Two thousand dollars of the salary authorized in this section shall be
payable to the collector only if the collector has completed at least
twenty hours of classroom instruction each calendar year relating to the
operations of the collector's office when approved by a professional
association of the county collectors of Missouri unless exempted from the
training by the professional association. The professional association
approving the program shall provide a certificate of completion to each
collector who completes the training program and shall send a list of
certified collectors to the treasurer of each county. Expenses incurred
for attending the training session may be reimbursed to the county
collector in the same manner as other expenses as may be appropriated for
that purpose.
3. Any provision of law to the contrary notwithstanding, any fee provided
for in section 52.250 or 52.275, when collected on ditch and levee taxes,
shall not be collected on behalf of the county and deposited into the
county general revenue fund. Such fee shall be retained by the collector
as compensation for his services, in addition to any amount provided for
such collector in this section.
4. Except as provided in subsection 3 of this section, after the next
general election following January 1, 1988, all fees collected by the
collector shall be collected on behalf of the county and deposited in the
county general revenue fund. (L. 1987 S.B. 65, et al., A.L. 1988 S.B.
431, A.L. 1990 H.B. 1452, A.L. 1993 S.B. 250, A.L. 1997 S.B. 11, A.L.
2004 H.B. 795, et al.)
CROSS REFERENCE: Compensation in certain first class, noncharter
counties, RSMo 50.343
1. Notwithstanding any provisions of law to the contrary, or any
other provision of law in conflict with the provisions of this section,
the county collector in each county shall be allowed to employ not less
than one full-time deputy and is entitled to employ such number of
deputies and assistants as may be necessary to promptly and correctly
perform the duties of the collector's office, and for the deputies and
assistants is allowed not less than the amount allowed in 2001 or 2002,
whichever is greater.
2. For the purpose of computing the various amounts under the provisions
of subsection 1 of this section, the salary of the county collector is
the total compensation provided in section 52.269. (L. 1988 S.B. 431 § 5,
A.L. 1993 S.B. 250, A.L. 2004 H.B. 795, et al.)
The county and township collectors for collecting taxes for
drainage and levee districts shall collect on behalf of the county and
pay into the county general fund the following amounts: in counties of
the first class, except first class counties with a charter form of
government, one percent on current taxes; in counties of the second class
having less than one hundred thousand inhabitants and in counties of the
third class, one and one-half percent of the amount he collects on
current taxes; in counties of the third class where the collector is
required by law to maintain a branch office, two and one-fourth percent
of the amount he collects on current taxes; in counties of the fourth
class, two percent of the amount he collects on current taxes; and in
counties of the second class having less than one hundred thousand
inhabitants and in all counties of the third and fourth classes, two
percent of the amount he collects on delinquent drainage and levee taxes.
(RSMo 1939 § 11106, A.L. 1955 p. 368, A.L. 1959 S.B. 62, A.L. 1961 p.
281, A.L. 1987 S.B. 65, et al., A.L. 1998 S.B. 597)
Prior revisions: 1929 § 9935; 1919 § 12927; 1909 § 11481
Sections 52.140, 52.260, 52.270 and section 1 shall become
effective on the first Monday in March* in the year 1979. Section 52.274
shall become effective September 29, 1977. (L. 1977 S.B. 9 § A)
*Effective 3-6-79
The collector of revenue in all counties of the second class
shall on or before December thirty-first of each year send appropriate
notices of the total amount of delinquent real estate taxes due and owing
to each person shown by his records as owing delinquent taxes. (L. 1979
S.B. 385, A.L. 1987 S.B. 65, et al.)
Effective 1-1-88
1. In all counties except counties of the first classification
having a charter form of government and any city not within a county, the
collector shall collect on behalf of the county a fee for the collection
of delinquent and back taxes of seven percent on all sums collected to be
added to the face of the tax bill and collected from the party paying the
tax. Two-sevenths of the fees collected pursuant to the provisions of
this section shall be paid into the county general fund, two- sevenths of
the fees collected pursuant to the provisions of this section shall be
paid into the tax maintenance fund of the county as required by section
52.312 and three-sevenths of the fees collected pursuant to the
provisions of this section shall be paid into the county employees'
retirement fund created by sections 50.1000 to 50.1200, RSMo.
2. In all counties of the first classification having a charter form of
government and any city not within a county, the collector shall collect
on behalf of the county and pay into the county general fund a fee for
the collection of delinquent and back taxes of two percent on all sums
collected to be added to the face of the tax bill and collected from the
party paying the tax except that in a county with a charter form of
government and with more than two hundred fifty thousand but less than
three hundred fifty thousand inhabitants, the collector shall collect on
behalf of the county a fee for the collection of delinquent and back
taxes of three percent on all sums collected to be added to the face of
the tax bill and collected from the party paying the tax. Two-thirds of
the fees collected pursuant to the provisions of this section shall be
paid into the county general fund and one-third of the fees collected
pursuant to this section shall be paid into the tax maintenance fund of
the county as required by section 52.312, RSMo.
3. Such county collector may accept credit cards as proper form of
payment of outstanding delinquent and back taxes due. No county collector
may charge a surcharge for payment by credit card. (RSMo 1939 § 11182,
A.L. 1945 p. 1847, A. 1949 H.B. 2010, A.L. 1957 p. 332, A.L. 1959 S.B.
62, A.L. 1987 S.B. 65, et al., A.L. 1994 S.B. 579, A.L. 2002 H.B. 1634)
Prior revisions: 1929 § 9969; 1919 § 12959; 1909 § 11511
For the purpose of enabling the state auditor to determine the
compensation of the collector to be paid by this state, the clerk of the
county commission, immediately after the annual settlement is made by the
collector, shall make out and forward a statement to the state auditor,
under the seal of the commission, showing the aggregate of all the taxes
and licenses levied for the year for which the settlement was made,
including local, special and school and all other taxes. (RSMo 1939 §
11106, A.L. 1955 p. 368, A.L. 1959 S.B. 62)
Prior revisions: 1929 § 9935; 1919 § 12927; 1909 § 11481
Collectors may appoint deputies and assistants, by an instrument
in writing, duly signed, and may also revoke any such appointment at
their pleasure. Each such deputy or assistant shall have like authority,
in every respect, to collect the taxes levied or assessed within the
portion of the county, town, district or city assigned to such deputy or
assistant, which, by law, is vested in the collector; but each collector
shall, in every respect, be responsible to the state, county, towns,
cities, districts and individuals, companies, corporations, as the case
may be, for all moneys collected, and for every act done by any deputy or
assistant when acting as a deputy or assistant, and for any omission of
duty of such deputy or assistant. Before entering upon the duties for
which they are employed, deputies and assistants shall give bond and
security to the satisfaction of the collector. The bond for each
individual deputy or assistant shall not exceed one-half of the amount of
the maximum bond required for any collector pursuant to sections 52.020
to 52.100. The official bond required pursuant to this section shall be a
surety bond with a surety company authorized to do business in this
state. The premium of the bond shall be paid by the county or city being
protected. Any bond or security taken from a deputy or assistant by a
collector, pursuant to this chapter, shall be available to such collector
or the collector's representatives and sureties, to indemnify them for
any loss or damage accruing from any act of such deputy. (RSMo 1939 §
11067, A.L. 2002 S.B. 720)
Prior revisions: 1929 § 9896; 1919 § 12888; 1909 § 11445
No collector or holder of public moneys, or any assistant or
deputy of such holder or collector of public moneys, shall be eligible or
appointed to any office of trust or profit until he shall have accounted
for and paid over all sums for which he may be accountable. (RSMo 1939 §
11068)
Prior revisions: 1929 § 9897; 1919 § 12889; 1909 § 11446
Notwithstanding any provisions of law to the contrary, in
addition to fees provided for in this chapter, or any other provisions of
law in conflict with the provisions of this section, all counties,
including a county with a charter form of government and with more than
two hundred fifty thousand but less than three hundred fifty thousand
inhabitants other than counties of the first classification having a
charter form of government and any city not within a county, subject to
the provisions of this section, shall establish a fund to be known as the
"Tax Maintenance Fund" to be used solely as a depository for funds
received or collected for the purpose of funding additional costs and
expenses incurred in the office of collector. (L. 2002 H.B. 1634)
1. The two-sevenths collected to fund the tax maintenance fund
pursuant to 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. (L. 2002 H.B. 1634)
1. Any county subject to the provisions of section 52.312 shall
provide moneys for budget purposes in an amount not less than the
approved budget in the previous year and shall include the same
percentage adjustments in compensation as provided for other county
employees as effective January first each year. Any moneys accumulated
and remaining in the tax maintenance fund as of December thirty-first
each year in all counties of the first classification without a charter
form of government and any county with a charter form of government and
with more than two hundred fifty thousand but less than three hundred
fifty thousand inhabitants shall be limited to an amount equal to
one-half of the previous year's approved budget for the office of
collector, and any moneys accumulated and remaining in the tax
maintenance fund as of December thirty-first each year in all counties
other than counties of the first classification and any city not within a
county, which collect more than four million dollars of all current taxes
charged to be collected, shall be limited to an amount equal to the
previous year's approved budget for the office of collector. Any moneys
remaining in the tax maintenance fund as of December thirty-first each
year that exceed the above-established limits shall be transferred to
county general revenue by the following January fifteenth of each year.
2. For one-time expenditures directly attributable to any department,
office, institution, commission, or county court, the county commission
may budget such expenses in a common fund or account so that any such
expenditures separately budgeted do not appear in any specific
department, county office, institution, commission, or court budget. (L.
2002 H.B. 1634, A.L. 2005 H.B. 58 merged with S.B. 210)
1. The collector of revenue in counties using data processing
systems of record keeping, except counties of the first class having a
charter form of government, in addition to other duties provided by law,
shall coordinate the purification of the tax data flows from the offices
of the recorder, county clerk and assessor with that of the collector of
revenue in cooperation with the data processing center handling such
records.
2. In all counties of the first class not having a charter form of
government the collector of revenue may enter into a contract with a city
providing for the collection of municipal taxes by the collector. Any
compensation paid by a city for services rendered pursuant to this
section shall be paid directly to the county, or collector, or both, as
provided in the contract, and all compensation, not to exceed three
thousand dollars annually from all such contracts, allowed the collector
under any such contract may be retained by the collector in addition to
all other compensation provided by law. (L. 1945 p. 574 §§ 2, 3, A. 1949
H.B. 2010, A.L. 1957 p. 346, A.L. 1971 H.B. 484, A.L. 1973 H.B. 644, A.L.
1978 S.B. 775, A.L. 1987 S.B. 65, et al.)
Effective 1-1-88
In addition to all other compensation provided by law, the
collector of revenue in all first class counties not having a charter
form of government and adjoining a first class county having a charter
form of government shall receive four thousand dollars annually, payable
in equal installments at the same time and in the same manner as other
compensation for such collectors. The provisions of this section shall
not become effective until the supreme court of the state of Missouri has
issued an opinion stating that the state of Missouri is not required
under the provisions of sections 16 to 24 of article X of the Missouri
Constitution to pay increases in compensation granted to county officials
by state statutes, when such increases in compensation are not granted
because of the imposition of additional duties. Once the opinion of the
supreme court required herein has been issued, this section shall be
effective as of the date such opinion was issued or as of September 28,
1981, whichever date later occurs. (L. 1981 S.B. 388 § 3)
The collector of revenue of counties of the first class not
having a charter form of government shall appoint such clerks and
deputies as he deems necessary for the prompt and proper discharge of the
duties of his office and may set their compensation within the limits of
the allocations made for that purpose by the county commission. The
compensation for the assistant clerks and deputies shall be paid in equal
installments out of the county treasury in the same manner as other
county employees are paid. (RSMo 1939 § 13466, A.L. 1945 p. 1566 § 13135,
A.L. 1937 V. I p. 520, A. 1949 H.B. 2010, A.L. 1951 p. 388, A.L. 1955 p.
368, A.L. 1961 p. 267, A.L. 1971 H.B. 484, A.L. 1973 H.B. 644)
Prior revisions: 1929 § 11834; 1919 § 11042; 1909 § 10738
The county collector, in all counties of the first class not
having a charter form of government and in all counties of the second
class, shall deposit each day in the depositaries selected by the county
for the deposit of county funds, all money received by him as county
collector during the day previous, and make a daily report thereof to the
county auditor, as provided in section 55.190, RSMo. The interest on all
money deposited by the county collector shall be computed upon the daily
balances of the deposits, and all of the interest shall be paid and
turned over to the county treasurer at the time and in the manner that
the monthly settlement and payment are made by the collector, and the
interest shall go to the general revenue fund of the county except as
otherwise provided by law. (RSMo 1939 § 13909, A.L. 1945 p. 1405, A.L.
1959 S.B. 62, A.L. 1973 H.B. 644, A.L. 1985 H.B. 568)
Prior revision: 1929 § 12246
It shall be the duty of the county collector in all counties of
the first class not having a charter form of government and in class two
counties to prepare and keep in his office back tax books which shall
contain and list all delinquent taxes on real and personal property
levied and assessed in the county which remain due and unpaid after the
first day of January of each year. Such back tax books shall replace and
be in lieu of all "delinquent lists" and other back tax books heretofore
prepared by the collector or other county officer. (L. 1951 p. 403, A.L.
1973 H.B. 644)
All money disbursed by the county collector in counties of the
first class not having a charter form of government and in counties of
the second class by virtue of his office shall be paid by check signed by
the collector and countersigned by the auditor of the county. (RSMo 1939
§ 13910, A.L. 1973 H.B. 644)
Prior revision: 1929 § 12247
The bond of the county collector in all counties of the first
class not having a charter form of government and in all counties of the
second class shall be not less than fifty thousand dollars nor more than
seven hundred and fifty thousand dollars; the amount of the bond shall be
fixed by the county commission; the cost of the bond shall be paid out of
the general revenue fund of the county; and the bond shall otherwise be
executed and subject to the provisions of this chapter. (RSMo 1939 §
13911, A.L. 1973 H.B. 644)
Prior revision: 1929 § 12248
1. In every county of the first classification without a charter
form of government and every county of the second classification, the
county collector may, upon approval of the county governing body,
maintain a branch office for the convenience of taxpayers in any city in
such county in addition to the collector's office in the county seat.
2. The county commission shall provide suitable office space and
equipment for the branch office.
3. The collector, subject to the approval of the county commission, shall
employ necessary deputies, assistants, or clerks to operate the branch
office, and shall fix their compensation which shall be paid from the
county treasury in the same manner as other county employees are paid.
4. The collector shall not receive any additional compensation for
maintaining this branch office. (L. 1967 p. 129 § 1, A.L. 1978 H.B. 1634,
A.L. 1999 H.B. 366)
It is the duty of the county commission in all counties of the
first class not having a charter form of government and in all counties
of the second class when advertising for the depositaries of the county
funds to include in the advertisement a proposal for the deposits of the
county collector of the county, and to select in like manner and at the
same time the depositaries for the funds of the county collector. (RSMo
1939 § 13912, A.L. 1973 H.B. 644)
Prior revision: 1929 § 12249
Any county collector who shall violate any of the provisions of
section 52.360 or 52.370 may be removed from office upon information
being filed by the prosecuting attorney of the county before any judge of
the circuit court of said county. If the judge of the circuit court upon
hearing shall find that the collector has violated any of the provisions
of section 52.360 or 52.370 he shall declare the office of said county
collector forfeited, and a vacancy shall be deemed to exist in said
office. (RSMo 1939 § 13913)
Prior revision: 1929 § 12250
The county collector, in all counties of the second class, shall
be entitled to have and to appoint such deputies and assistants as the
county collector, with the approval of the county commission, shall deem
necessary for the prompt and proper discharge of the office, and such
deputies and assistants, so appointed, shall receive such salaries as may
be fixed by the county collector, with the approval of the county
commission. The salaries of all such deputies and assistants shall be
paid by the county in the same manner as the salary of the county
collector is paid. (L. 1945 p. 1556 § 3)
No compensation shall be allowed or paid the collector of any
county of the first class not having a charter form of government or of
any county of the second class, his deputies or assistants, except that
and to those expressly provided for, and no amount shall be charged to
the county or drawn out of the treasury for the services of any deputy or
assistant which is not the exact amount due such deputy or assistant. The
county collector and all his employees are forbidden, under penalty of
forfeiture of office, to collect, charge or retain, directly or
indirectly, any compensation other than that allowed by law. (L. 1945 p.
1556 § 4, A.L. 1973 H.B. 644)
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