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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 54 County Treasurers
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1. There is created in all the counties of this state the office
of county treasurer, except that in those counties having adopted the
township alternative form of county government the qualified electors
shall elect a county collector-treasurer.
2. In counties of classes one and two the qualified electors shall elect
a county treasurer at the general election in 1956 and every four years
thereafter.
3. In counties of the third and fourth classifications the qualified
electors shall elect a county treasurer at the general election in the
year 1954, and every four years thereafter, except that in those counties
having adopted the township alternative form of county government the
qualified electors shall elect a county collector-treasurer at the
November election in 1956, and every four years thereafter.
4. Laws generally applicable to county collectors, their offices, clerks,
and deputies shall apply to and govern county collector-treasurers in
counties having township organization, except when such general laws and
such laws applicable to counties of the third and fourth classification
conflict with the laws specifically applicable to county collector-
treasurers, their offices, clerks, and deputies in counties having
township organization, in which case, such laws shall govern. (RSMo 1939
§ 13789, A.L. 1945 p. 1392, A.L. 1947 V. I p. 429; L. 1947 V. I p. 429 §§
13789a, 13789b, A. 1949 H.B. 2159; A.L. 1959 S.B. 66, A.L. 2005 H.B. 58
merged with S.B. 210)
The county treasurer so elected shall be commissioned by the
governor, shall enter upon the discharge of the duties of his office on
the first day of January following his election, and shall hold his
office for a term of four years, except as is provided in section 48.053,
RSMo, and until his successor is elected and qualified unless sooner
removed from office. In counties which have adopted the township
alternative form of county government the treasurer's term shall extend
until the first day of April next after the election of his successor.
(L. 1947 V. I p. 429 §§ 13789a, 13789b, A. 1949 H.B. 2159, A.L. 1959 S.B.
66, A.L. 1973 S.B. 226, A.L. 1986 S.B. 519)
In the event of a vacancy caused by death, resignation, or
otherwise, in the office of county treasurer 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, RSMo. Such individual must be eligible to serve as
a county treasurer under section 54.040, and must comply with section
54.090. (L. 2004 S.B. 782)
No sheriff, marshal, clerk or collector, or the deputy of any
such officer, shall be eligible to the office of treasurer of any county.
(RSMo 1939 § 13799)
Prior revisions: 1929 § 12137; 1919 § 9535; 1909 § 3756
The person elected or appointed county treasurer under the
provisions of this chapter, shall, within ten days after his election or
appointment as such, enter into a surety bond or bonds with a surety
company or surety companies, authorized to do business in Missouri, to
the county in a sum not less than twenty thousand dollars nor more than
the highest amount of money held by the treasurer at any one time during
the year prior to his election or appointment, to be fixed and approved
by the county commission, conditioned for the faithful performance of the
duties of his office, and the cost of said bond shall be paid out of the
general revenue fund of the county; provided, that the county treasurer
in any county of the third class or fourth class may furnish either a
personal bond or a surety bond and in case a surety bond is required by
the county commission in said county said surety bond shall be paid for
by said county. (RSMo 1939 § 13795, A.L. 1945 p. 1968)
Prior revisions: 1929 § 12133; 1919 § 9531; 1909 § 3752
CROSS REFERENCE: Official bonds, regulations governing, RSMo 107.010 to
107.110
The county commission, at any semiannual settlement with such
treasurer, or at any other time, may, if his bond be deemed insufficient,
order him to give a new bond or additional security; and if such new bond
or additional security be not given within twenty days after a copy of
such order has been served on the treasurer, his office shall thereby
become vacant, and suit may be forthwith begun on the official bond of
such officer for any breach thereof. (RSMo 1939 § 13796)
Prior revisions: 1929 § 12134; 1919 § 9532; 1909 § 3753
The person elected or appointed county treasurer shall, after
giving bond according to law, take the oath prescribed by the
constitution of this state, which oath shall be endorsed on his
commission. The commission and endorsement shall be promptly recorded in
the recorder's office of the proper county. (RSMo 1939 § 13797, A.L. 1959
S.B. 66)
Prior revisions: 1929 § 12135; 1919 § 9533; 1909 § 3754
The county treasurer shall keep his office at the county seat of
the county for which he was elected, and shall attend the same during the
usual business hours. The county commission shall provide said county
treasurer with suitable rooms, and a secure vault in the courthouse or
other building occupied by other county officers, and the county
treasurer shall keep his office and records in such rooms and vault
provided by the county commission. He shall receive all moneys payable
into the county treasury, and disburse the same on warrants drawn by
order of the county commission. (RSMo 1939 § 13798)
Prior revisions: 1929 § 12136; 1919 § 9534; 1909 § 3755
He shall provide, under the direction of the county commission,
suitable books and stationery for his office, and preserve the same; and
the commission shall audit his account, and allow such sum as shall be
reasonable, which shall be paid by the county. (RSMo 1939 § 13812)
Prior revisions: 1929 § 12150; 1919 § 9548; 1909 § 3769
He shall make duplicate receipts in favor of the proper person,
for all moneys paid into the treasury, and keep the books, papers and
moneys pertaining to his office at all times ready for the inspection of
the commission, or any commissioner thereof. (RSMo 1939 § 13811)
Prior revisions: 1929 § 12149; 1919 § 9547; 1909 § 3768
CROSS REFERENCE: Records, authorizing use of photographic, microfilm or
photostatic reproduction, RSMo 109.130
As often and in such manner as may be required by the commission,
he shall furnish an account of the receipts and expenditures of the
county. (RSMo 1939 § 13813)
Prior revisions: 1929 § 12151; 1919 § 9549; 1909 § 3770
CROSS REFERENCES: Depositaries, transfer of funds, liability of
treasurer, RSMo 110.170 Report monthly to county auditor, certain
counties, RSMO 55.200 Settlement with county commission, RSMo 49.260
It shall be the duty of the county treasurer to separate and
divide the revenues of such county in his hands and as they come into his
hands in compliance with the provision of law; and it shall be his duty
to pay out the revenues thus subdivided, on warrants issued by order of
the commission, on the respective funds so set apart and subdivided, and
not otherwise; and for this purpose the treasurer shall keep a separate
account with the county commission of each fund which several funds shall
be known and designated as provided by law; and no warrant shall be paid
out of any fund other than that upon which it has been drawn by order of
the commission as aforesaid. Any county treasurer or other county
officer, who shall fail or refuse to perform the duties required of him
or them under the provisions of this section and chapters 136 to 154,
RSMo, and in the express manner provided and directed, shall be guilty of
a misdemeanor, and, upon conviction thereof, shall be punished by a fine
of not less than one hundred dollars, and not more than five hundred
dollars, and in addition to such punishment, his office shall become
vacant. (RSMo 1939 § 11219)
Prior revisions: 1929 § 9986; 1919 § 12976; 1909 § 11528
CROSS REFERENCES: Fees, account to be kept, RSMo 50.480, 50.490 Fees in
criminal cases not to be paid to persons owing state or county, RSMo
550.270
The county treasurer in counties of the first class not having a
charter form of government and in counties of the second class shall keep
an accurate account of all receipts and disbursements of funds of the
county health center, county planning and zoning commission and the
county building commission, and shall certify the accounts and reports
relating thereto which are required by the county commission. (L. 1965 p.
150 § 5, A.L. 1973 H.B. 671)
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, RSMo. 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. (RSMo 1939 § 13814, A.L. 2004 S.B. 782)
Prior revisions: 1929 § 12152; 1919 § 9550; 1909 § 3771
The county treasurer in each county is the custodian of all
moneys for school purposes, belonging to the different districts, until
paid out on warrants duly issued by order of the board of directors or to
the treasurer of some town, city or consolidated school district, as
authorized by law, except in counties having adopted the township
organization law, in which counties the township trustee is the custodian
of all school moneys belonging to the township, and is subject to
corresponding duties as the county treasurer. On such official's
election, before entering upon the duties of the official's office, the
official shall give a surety bond, with sufficient security, for the
school moneys that shall come into the official's hands, payable to the
state of Missouri, to be approved by the county commission, and paid for
by the county commission out of the county common school funds,
conditioned for the faithful disbursement, according to law, of all the
moneys that from time to time come into the official's hands except that
no county treasurer shall be required to give bond in excess of
one-fourth of the amount collected during the same month of the year
immediately preceding. On the forfeiture of the bond the county clerk
shall collect the same for the use of the schools in the various
districts. If the county clerk neglects or refuses to prosecute, then any
resident of the county may cause prosecution to be instituted. The county
treasurer in any county of the third or fourth classification may furnish
either a personal or surety bond. (RSMo 1939 § 10400, A.L. 1945 p. 1708,
A. 1949 H.B. 2012, A.L. 1959 S.B. 66, A.L. 1988 H.B. 1464, A.L. 1990 H.B.
1070, A.L. 1993 S.B. 339, A.L. 1996 H.B. 1221)
Prior revisions: 1929 § 9266; 1919 § 11188; 1909 § 10830
CROSS REFERENCES: Rural rehabilitation, payment in lieu of taxes,
disposition of proceeds, RSMo 70.150, 70.160 School moneys Investment of
excess moneys, RSMo 50.040, 50.050 Seven-director districts, county
treasurer to pay over monthly, RSMo 165.081
(1971) County treasurer's duty to pay school district's money on warrant
of school board is purely ministerial and fact that state board of
education has ordered dissolving of school district does not relieve him
of that duty. State ex rel. Sch. Dist. No. 15, Pleasant Val. v. Baker
(A), 472 S.W.2d 865.
The county or township treasurer shall, semiannually, settle his
accounts with the county commission in June and December. 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 the
interim treasurer until said treasurer returns or the* unexpired term is
filled pursuant to section 105.030, RSMo. The treasurer or interim
treasurer shall account for all school moneys or funds of any and all
kinds received by him, from whom and on what account, and the particular
fund to which each of said funds was entered and charged, and the amount
paid out for school purposes to the various districts of the county, and
for any and all other purposes. The county commission shall make an order
attesting the same, which order shall be entered of record and shall be
prima facie a discharge of the liability of said treasurer. (RSMo 1939 §
10401, A.L. 2004 S.B. 782)
Prior revisions: 1929 § 9267; 1919 § 11189; 1909 § 10831
*Word "the" does not appear in original rolls.
CROSS REFERENCE: County commission shall settle with officers, RSMo 49.260
The said county or township treasurer shall, on the twenty-fifth
day of March and the first Monday in October of each year, deliver or
mail to the clerk of each school district in the county or township an
accurate and detailed statement, showing the actual amount of cash on
hand to the credit of each of the district funds; and the statement made
in October, as herein provided, shall show the amount of cash on hand on
the day of the approval of the last settlement made by the said treasurer
with the county commission, and shall be jointly made and signed by the
said county treasurer and clerk of the county commission, and shall be a
full exhibit, showing the amount of public money, railroad taxes, and all
other moneys on hand or due the district by taxation, the levies made,
the assessed valuation of each of said districts for the year, and the
balance on hand to the credit of each district fund. (RSMo 1939 § 10401)
Prior revisions: 1929 § 9267; 1919 § 11189; 1909 § 10831
In case the county or township treasurer shall fail to make such
semiannual settlement with the county commission within the time
prescribed in sections 54.170, 54.180 and 54.200, he shall, in addition
to the sum remaining unaccounted for, forfeit the sum of five hundred
dollars, to be recovered in a civil action, in the name of the state of
Missouri, and when collected, to be applied to the use of public schools
in such county; and it is hereby made the duty of the county clerk to
proceed forthwith, in case of such failure, by suit, against such
treasurer, before any proper tribunal, to recover the penalty aforesaid;
but when it appears on trial, to the satisfaction of said court, that
said treasurer was prevented from making such settlement within the time
by sickness or unavoidable absence from home, it shall be the duty of the
court to direct a verdict for such treasurer on his paying the costs.
(RSMo 1939 § 10402)
Prior revisions: 1929 § 9268; 1919 § 11190; 1909 § 10832
The said treasurer shall, within five days after his final
settlement, or at the expiration of his term of office, turn over to his
successor in office all moneys, funds, records, papers, furniture and
fixtures belonging to said office, and take his receipt therefor, and
within five days file a duplicate of said receipt with the clerk of the
county commission of said county. (RSMo 1939 § 10401)
Prior revisions: 1929 § 9267; 1919 § 11189; 1909 § 10831
The county treasurer of a county of the first class not having a
charter form of government, and of a county of the second or third class
shall be entitled to have and to appoint such a number of deputies and
assistants as the county treasurer, with the approval of the county
commission, deems necessary for the prompt and proper discharge of his
office, and the treasurer's deputies and assistants shall be paid such
salaries as are fixed by the county treasurer 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
treasurer is paid. (L. 1945 p. 1561 § 2, A.L. 1973 H.B. 671, A.L. 1986
S.B. 518, A.L. 1993 S.B. 250)
In addition to all other compensation provided by law, the county
treasurer 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 seven thousand dollars annually, payable in
equal installments at the same time and in the same manner as other
compensation for such treasurers. 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 § 4)
Each county treasurer in counties of class one not having a
charter form of government shall receive and make duplicate receipts for
all moneys received by the county from the federal government under the
general revenue sharing law, Public Law 92-512. Each county treasurer
shall separate and divide all funds received under that law, and shall
establish a separate account therefor. He shall pay out the revenues thus
separated on warrants issued by order of the county commission, on the
respective funds so separated, and not otherwise, and for this purpose
the treasurer shall keep a separate account with the county commission of
such fund. (L. 1978 S.B. 775)
*No continuity with § 54.245 as repealed by L. 1973 H.B. 671 § 1.
1. The county treasurer in counties of the first classification,
not having a charter form of government and containing a portion of a
city with a population of three hundred thousand or more, and in counties
of the second, third and fourth classifications of this state, shall
receive as compensation for services performed by the treasurer an annual
salary based upon the assessed valuation of the county. The provisions of
this section shall not permit or require a reduction, nor shall require
an increase, in the amount of compensation being paid for the office of
treasurer on January 1, 2002.
2. The amount of salary based upon assessed valuation shall be computed
according to 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
3. Two thousand dollars of the salary authorized in this section shall be
payable to the treasurer only if the treasurer has completed at least
twenty hours of classroom instruction each calendar year relating to the
operations of the treasurer's office when approved by a professional
association of the county treasurers or 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 treasurer who completes the training
program and shall send a list of certified treasurers to the county
commission of each county. Expenses incurred for attending the training
session may be reimbursed to the county treasurer in the same manner as
other expenses as may be appropriated for that purpose.
4. The county treasurer in any county, other than a county of the first
classification having a charter form of government or a county of the
first classification not having a charter form of government and not
containing any part of a city with a population of three hundred thousand
or more, shall not, except upon two-thirds vote of all the members of the
commission, receive an annual compensation in an amount less than the
total compensation being received for the office of county treasurer in
the particular county for services rendered or performed on the date the
salary commission votes.
5. In the event of a vacancy due to death, resignation, or otherwise in
the office of treasurer in any county except a county with a charter form
of government, and when there is no deputy treasurer, the county
commission shall appoint a qualified acting treasurer until such time as
the vacancy is filled by the governor pursuant to section 105.030, RSMo,
or the elected treasurer returns to work. The county commission shall
employ and fix the compensation of clerical and other assistants
necessary to enable the interim treasurer to efficiently perform the
duties of the office. (L. 1987 S.B. 65, et al., A.L. 1988 S.B. 431, A.L.
1997 S.B. 11, A.L. 2002 H.B. 2137, A.L. 2003 S.B. 547, A.L. 2004 S.B. 782)
CROSS REFERENCE: Compensation in certain counties of the first
classification, RSMo 50.343
1. In addition to the compensation otherwise authorized by the
provisions of this chapter, the governing body of each county of the
first class not having a charter form of government, and of each county
of the second class may authorize additional compensation for the county
treasurer, to be paid from county funds, but in no event shall the total
compensation for that officer, including any additional compensation
which may be authorized by the governing body, exceed twenty-four
thousand dollars for treasurers in such first class counties, and twenty
thousand dollars for treasurers in second class counties.
2. In addition to other compensation which may be authorized under this
chapter, the county governing body may authorize additional compensation
in an amount not to exceed five thousand dollars per annum for the county
treasurer in all counties of the third and fourth class, except counties
under township organization. (L. 1982 S.B. 478 § 54.270)
(1983) Statutes which purport to delegate to county commissions the
authority to award additional compensation for certain county officers
violate state constitutional provisions requiring that the compensation
for county officers be uniform in each class of counties. Baumli v.
Howard County (Mo. banc), 660 S.W.2d 702.
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 and current delinquent 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 taxes levied for any one
year is five million dollars or less, a fee of three percent on the total
amount of taxes levied;
(2) In any county in which the total amount of 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
taxes levied;
(3) In any county in which the total amount of 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
taxes levied;
(4) In any county in which the total amount of 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 taxes levied. (RSMo 1939 § 13989, A.L.
2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12312; 1919 § 13225; 1909 § 11713
At the meeting of the county commission on the first Monday in
March in each year, or at such other time as may be directed by law, the
county treasurer shall make a full and complete settlement of his
accounts, and exhibit his books and vouchers relating to the same, which
settlement of his accounts, when accepted by the commission, shall be
entered of record by the county clerk. (RSMo 1939 § 13990)
Prior revisions: 1929 § 12313; 1919 § 13226; 1909 § 11714
If any county treasurer fails or refuses to pay over the public
revenue when lawfully required to do so, the county commission shall
cause suit to be prosecuted on his bond, and the state director of
revenue may prosecute suit against county treasurers on a copy of their
bond in the manner allowed by law for prosecuting suits against county
collectors. (RSMo 1939 § 13991, A.L. 1959 S.B. 66)
Prior revisions: 1929 § 12314; 1919 § 13227; 1909 § 11715
All moneys recovered in any such action shall be paid or
appropriated for the use contemplated or directed by law. (RSMo 1939 §
13992)
Prior revisions: 1929 § 12315; 1919 § 13228; 1909 § 11716
1. The county collector-treasurer in counties of the third and
fourth classifications adopting township organization shall receive an
annual salary as set forth in the following schedule. The assessed
valuation factor shall be the amount thereof as shown for the year next
preceding the computation. A county collector-treasurer subject to the
provisions of this section shall not receive an annual compensation less
than the total compensation being received by the county treasurer ex
officio collector in that county for services rendered or performed for
the period beginning March 1, 1987, and ending February 29, 1988. The
county collector-treasurer shall receive the same percentage adjustments
provided by 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 treasurer ex officio 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 to 449,999,999 45,000
In addition, the collector-treasurer shall collect on behalf of the
county a fee for the collection of all back taxes and all delinquent
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. The
collector-treasurer shall collect on behalf of the county a fee of three
percent on all licenses, including current railroad and utility taxes,
surtax, back taxes, delinquent taxes and interest collected by the
collector-treasurer, to be deducted from the amounts collected. The
collector-treasurer shall collect on behalf of the county for the purpose
of mailing statements and receipts required by section 139.350, RSMo, a
fee of one-half of one percent on all licenses and all taxes, including
current taxes, back taxes, delinquent taxes, and interest collected by
the collector-treasurer, to be deducted from the amounts collected. All
fees collected under this section shall be collected on behalf of the
county and shall be deposited in the county treasury or as provided by
law. Collector-treasurers in counties having a township form of
government are entitled to collect such fees immediately upon an order of
the circuit court under 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. The collector-treasurer in each of the third
and fourth classification counties which have adopted the township form
of county government is entitled to employ deputies and assistants, and
for the deputies and assistants is allowed not less than the amount
allowed in 2003-2004, whichever is greater.
2. Notwithstanding any provisions of law to the contrary, the
collector-treasurer in each county of the third or fourth classification
having a township form of government shall employ not fewer than one
full- time deputy. The collector-treasurer may employ such number of
deputies and assistants as may be necessary to perform the duties of the
office of collector-treasurer promptly and correctly, as determined by
the collector- treasurer. The office of the collector-treasurer shall be
funded sufficiently to compensate deputies and assistants at a level no
less than the compensation provided for other county employees. Such
deputies and assistants shall be allowed adjustments in compensation at
the same percentage as provided for other county employees, as effective
January first each year.
3. Two thousand dollars of the salary authorized in this section shall be
payable to the collector-treasurer only if such officer has completed at
least twenty hours of classroom instruction each calendar year relating
to the operations of the collector-treasurer's office when approved by a
professional association of the county treasurers or 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- treasurer who
completes the training program and shall send a list of certified
collector-treasurers to the county commission of each county. Expenses
incurred for attending the training session may be reimbursed to the
county collector-treasurer in the same manner as other expenses as may be
appropriated for that purpose. (RSMo 1939 § 13993, A.L. 1949 p. 626, A.
1949 H.B. 2012, A.L. 1951 p. 377, A.L. 1973 H.B. 265, A.L. 1979 H.B. 256,
A.L. 1987 S.B. 65, et al., A.L. 1988 S.B. 431, A.L. 1990 H.B. 1452
subsecs. 1, 2, A.L. 1993 S.B. 250, A.L. 1997 S.B. 11, A.L. 2005 H.B. 58
merged with S.B. 210)
Prior revisions: 1929 § 12316; 1919 § 13229; 1909 § 11717
CROSS REFERENCE: Compensation in certain first class, noncharter
counties, RSMo 50.343
(1994) Where salary for treasurer and ex officio collector of revenue for
county was fixed by statute, treasurer and ex officio collector was
entitled to $45,590 as yearly compensation as directed by statute and was
not estopped from claiming such amount because she had only claimed
$25,833 due to error in calculating her compensation. State ex rel.
Sprouse v. Carroll County, 889 S.W.2d (Mo. App. W.D.).
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 of the
third and fourth classification adopting township organization 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 treasurer ex officio collector. (L.
2002 H.B. 1634)
1. In addition to the fees collected on all delinquent and back
taxes by any treasurer ex officio collector pursuant to the provisions of
this chapter and chapter 50, RSMo, such ex officio collector shall
collect an additional two percent on all delinquent and back taxes and
these additional fees shall be transmitted monthly for deposit into the
tax maintenance fund pursuant to the provisions of section 54.323 and
used for additional administration and operation costs for the office of
treasurer ex officio 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 treasurer ex officio collector and it may include
reimbursement to county general revenue for the salaries of employees of
the office of treasurer ex officio 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 treasurer ex officio
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
treasurer ex officio collector, including anything necessarily pertaining
thereto.
3. The treasurer ex officio 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
treasurer ex officio 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)
Any county of the third and fourth classification adopting
township organization 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 third and fourth
classification adopting township organization shall be limited to an
amount equal to the previous year's approved budget for the office of
treasurer ex officio 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. (L. 2002 H.B. 1634)
1. County collector-treasurers in a county having township
organization, shall be required to give bonds as other county collectors
under the general revenue law.
2. Before entering upon the duties for which they are employed, deputies
and assistants employed in the office of any collector-treasurer shall
give bond and security to the satisfaction of the collector- treasurer.
The bond for each individual deputy or assistant shall not exceed
one-half of the amount of the maximum bond required for any
collector-treasurer. 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. (RSMo 1939 § 13994, A.L. 2002 S.B. 720, A.L. 2005 H.B.
58 merged with S.B. 210)
Prior revisions: 1929 § 12317; 1919 § 13230; 1909 § 11718
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