reglab/housing_qa huggingface dataset:
MO Rev Stat § 50.057 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.057 - Audit, when, by whom (certain counties of the first classification).

Effective - 28 Aug 2013   50.057. Audit, when, by whom (certain counties of the first classification). — The accounts of any county of the first class not having a charter form of government, or the accounts of any officer or office of such county, may be audited at any time, if the county commission determines such an audit desirable or necessary, either by a certified public accountant employed by the county commission or by the state auditor, as the county commission may determine. If the audit is to be made by the state auditor, the state auditor shall be requested by the county commission to make the audit, as provided by law. Unless the audit is requested only for a particular officer or office, the audit shall also review the records of the receipts and disbursements and the property inventory of every officer or office of the county which receives or disburses money on behalf of the county or which holds property belonging to the county. Upon completion of the investigation, the certified public accountant or the state auditor, as the case may be, shall render a report to the county commission together with a statement showing under appropriate classifications the receipts and disbursements of the county or of the particular officer or office of the county for which the audit was requested, as the case may be, during the period covered by the audit. For audits performed by the state auditor, all expenses incurred in performing the audit, including salaries of auditors, examiners, clerks, and other employees of the state auditor, shall be paid by the county or county commission and the moneys are to be deposited in the petition audit revolving trust fund pursuant to section 29.230. ­­-------- (L. 1973 H.B. 662, A.L. 2013 H.B. 116)
MO Rev Stat § 50.059 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.059 - Counties with federal highways, or weigh stations to receive additional funds, allocation.

Effective - 28 Aug 1997   50.059. Counties with federal highways, or weigh stations to receive additional funds, allocation. — In any county through which a federal interstate highway passes, or in any county which has an official weigh station, the county may receive an additional two thousand five hundred dollars for duties associated with offenses originating on the federal interstate highway or at a weigh station. The county shall allocate these moneys for the compensation of the sheriff and prosecuting or circuit attorney in the proportion sixty percent to the prosecuting or circuit attorney and forty percent to the sheriff. ­­-------- (L. 1997 S.B. 11 § 2)
MO Rev Stat § 50.060 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.060 - County commission may borrow money — amount (first and second class counties).

Effective - 28 Aug 1949   50.060. County commission may borrow money — amount (first and second class counties). — The county commission of counties of classes one and two may borrow money in anticipation of the collection of taxes and revenues for the current fiscal year. The amount of such loans shall at no time exceed ninety percent of the estimated collectible taxes and revenues for the year yet uncollected. The county commission shall determine the amount and terms of such loans, and shall execute and issue warrants of the county for all money so borrowed to the lenders thereof as evidence of such loans and of the terms of the county's obligation to repay the same; and immediately before their delivery to such lenders such warrants shall be registered in the office of the clerk of the county commission, and upon delivery shall also be registered in the office of the county treasurer by entry upon the books provided pursuant to section 50.220, correctly stating the date, amount, serial number, in whose favor drawn, by whom presented and the date presented to the treasurer for registration, and such warrants so issued and registered in connection with such loans shall have preference and priority in payment, from the date of their registration by the treasurer over all warrants subsequently issued, and over all prior issued and then unregistered warrants. ­­-------- (RSMo 1939 § 10930, A.L. 1945 p. 603, A. 1949 H.B. 2007)
MO Rev Stat § 50.065 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.065 - Borrowing by first class counties authorized, limitations on — tax anticipation warrants, procedure for issue and redemption.

Effective - 28 Aug 1977   50.065. Borrowing by first class counties authorized, limitations on — tax anticipation warrants, procedure for issue and redemption. — The county commission or other governing body of counties of the first class may borrow money in anticipation of the collection of taxes and revenues for the current fiscal year. The amount of such loans shall at no time exceed ninety-five percent of the estimated collectible taxes and revenues for the year yet uncollected. The county commission or other governing body of the county shall determine the amount and terms of such loans, and shall execute and issue warrants of the county for all money so borrowed to the lenders thereof as evidence of such loans and of the terms of the county's obligation to repay the same; and immediately before their delivery to such lenders such warrants shall be registered in the office of the clerk of the county commission or of any other governing body of the county, and upon delivery shall also be registered in the office of the county treasurer by entry upon the books provided pursuant to section 50.220, correctly stating the date, amount, serial number, in whose favor drawn, by whom presented and the date presented to the treasurer for registration, and such warrants so issued and registered in connection with such loans shall have preference and priority in payment, from the date of their registration by the treasurer, over all warrants subsequently issued, and over all prior issued and then unregistered warrants. ­­-------- (L. 1965 p. 154 § 1, A.L. 1977 S.B. 314)
MO Rev Stat § 50.070 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.070 - Tax anticipation notes may be issued in counties of first, third and fourth class.

Effective - 28 Aug 1949   50.070. Tax anticipation notes may be issued in counties of first, third and fourth class. — The county commission in counties of class one, class three and class four may, by resolution, duly passed by a majority of the commissioners thereof, and upon order of said commission, issue negotiable notes payable in one year or less from the date of issue out of the current county revenues, respectively, to be derived from taxes or other revenues of the county of the year in which said notes are issued; but where taxes are levied for special purposes or revenues derived from special sources other than taxes resulting from a levy, the notes issued against the anticipated revenues derived therefrom shall bear a statement that the said notes are to be paid out of said special taxes or special revenues. ­­-------- (L. 1945 p. 1411 § 13927a, A. 1949 H.B. 2007)
MO Rev Stat § 50.080 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.080 - Tax anticipation notes — how made, signed and attested.

Effective - 28 Aug 1945   50.080. Tax anticipation notes — how made, signed and attested. — Said notes shall be known as tax anticipation notes, and by no other name, and on the back of each of said notes there shall appear a certificate that it is issued pursuant to an order of the county commission, the total borrowing power herein authorized and the aggregate principal amount of all prior notes and warrants theretofore issued and registered at that date. Such certificate shall be made by the treasurer of the county wherein such notes are issued and his signature thereto shall constitute conclusive evidence to the holder of such note that the same was duly authorized under and within the powers, limitations and provisions of sections 50.070 to 50.140. Said notes shall be signed by the presiding commissioner of the county commission, attested by the county clerk with the seal of his office affixed thereto. ­­-------- (L. 1945 p. 1411 § 13927b)
MO Rev Stat § 50.090 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.090 - Estimate of county revenue to be basis for issuing anticipated notes.

Effective - 28 Aug 1945   50.090. Estimate of county revenue to be basis for issuing anticipated notes. — The notes herein authorized shall not be issued until after the anticipated revenue for the year has been estimated, as herein provided in section 50.110, and when issued shall be in proportion to the total estimated revenue as follows: Not to exceed ten percent in any one month in any year and the total of such notes issued shall not exceed ninety percent of the total anticipated revenue in any county in any one year, but if said notes, or any thereof, shall not be issued within or at the times so fixed, they may be subsequently issued to the amount so limited, but in no event shall said notes be issued if there be on hand general revenues sufficient to pay the general operating expenses of the county. ­­-------- (L. 1945 p. 1411 § 13927c)
MO Rev Stat § 50.095 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.095 - Notes not to issue until revenue estimate made — limitation on amount issued — form of note (first class counties).

Effective - 28 Aug 1986   50.095. Notes not to issue until revenue estimate made — limitation on amount issued — form of note (first class counties). — In counties of the first class authorized to borrow in anticipation of revenue pursuant to section 50.065, the notes authorized pursuant to section 50.070 shall not be issued until after the anticipated revenue for the year has been estimated, as herein provided in section 50.110. The total principal amount of such notes issued shall not exceed ninety-five percent of the total anticipated revenue in any such county in any one year but in no event shall said notes be issued if there be on hand general revenues sufficient to pay the general operating expenses of the county. Tax anticipation notes issued by counties of the first class pursuant to sections 50.065 and 50.080 shall be entitled "(Name of county) County Tax Anticipation Note" and shall not be further identified as to a particular county fund or purpose. ­­-------- (L. 1977 S.B. 314, A.L. 1986 H.B. 1554 Revision)
MO Rev Stat § 50.100 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.100 - Note provisions.

Effective - 10 Jun 1980   50.100. Note provisions. — Said notes shall be issued to mature in one or more months, but not to exceed twelve months, after date of issue, shall be payable to bearer, shall bear a rate of interest not to exceed fourteen percent per annum from date until maturity, and shall be in such form as the county commission may prescribe. If sufficient funds shall not be on hand to pay any of said notes at maturity the same shall continue to bear interest at the rate therein provided until necessary funds are available for the payment thereof. ­­-------- (L. 1945 p. 1411 § 13927d, A.L. 1980 H.B. 1582 & 1277)  Effective 6-10-80
MO Rev Stat § 50.110 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.110 - Board of estimate of anticipated revenue.

Effective - 28 Aug 1945   50.110. Board of estimate of anticipated revenue. — The commissioners of the county commission, the clerk of the county commission the assessor, the collector and the treasurer of the county shall constitute a board of estimate of anticipated revenue. In each year, after the tax levy shall have been made by the county commission said board shall make an estimate of the revenues of the county for the current year; provided, however, that such estimate may be made at any time during the year prior to the making of such tax levy upon the basis of a tentative levy made by the county commission, but if the estimate shall in due course be thereafter changed or such levy shall be changed when made at the time provided by law, then such prior estimate shall be changed and corrected accordingly to conform to the facts, and the amount of the notes to be subsequently issued shall be limited or may be enlarged to conform to such subsequent or corrected estimate, so that in no event will the aggregate of all notes issued exceed ninety percent of the revenues as finally so estimated. In determining the percentage of the taxes which will be collected for the current year, the board in making said estimate will use the average percentage of collections of general county taxes of the prior three years. ­­-------- (L. 1945 p. 1411 § 13927e)
MO Rev Stat § 50.120 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.120 - County treasurer to sell notes — publication — private sale.

Effective - 28 Aug 1949   50.120. County treasurer to sell notes — publication — private sale. — The county treasurer is authorized to sell such notes upon the order and under the direction of the county commission and shall cause notice to be published in first class counties for ten days in at least two daily papers of general circulation published in the county, or in third and fourth class counties for two weeks in two weekly papers of general circulation published in the county; that sealed proposals for the purchase of all or any part of said notes will be received at his office, and that the same will be opened by him in the presence of the county commission on the day and hour mentioned in the notice. Said treasurer shall, under the direction of the commission, reject any or all bids that the commission may not deem satisfactory as to price or otherwise, and in case of rejection, he may again advertise and sell said notes in the same manner. Or, if the commission so order, the county treasurer may sell the said notes or any part thereof at not less than their face value, at private sale without advertisement, and report the same to the commission at the next term thereafter. ­­-------- (L. 1945 p. 1411 § 13927f, A. 1949 H.B. 2007)
MO Rev Stat § 50.130 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.130 - Registration of notes.

Effective - 28 Aug 1945   50.130. Registration of notes. — The faith and credit of the county shall be deemed to be pledged for the payment of said notes with interest in the manner and from the funds herein specified as though a statement to that effect were endorsed thereon. All notes issued under sections 50.070 to 50.140 shall be registered immediately before delivery in the office of the county treasurer and the clerk of the county commission, in books kept for that purpose, which registry shall show the number, date, amount, date of sale, name of the purchaser and the amount for which the notes were severally sold, and such notes shall have preference and priority in payment, from the date of registration, over all notes and warrants subsequently issued and registered in such counties and over all prior issued unregistered warrants. ­­-------- (L. 1945 p. 1411 § 13927g)
MO Rev Stat § 50.140 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.140 - Proceeds from sale of notes to be deposited in county treasury — used only to pay warrants — use of surplus.

Effective - 28 Aug 1945   50.140. Proceeds from sale of notes to be deposited in county treasury — used only to pay warrants — use of surplus. — The moneys derived from the sale of the tax anticipation notes herein authorized shall be deposited with the county treasurer, and the clerk of the county commission shall charge the treasurer of the county therewith; and said moneys shall be used solely for the payment of county warrants of such counties issued for the payment of the expenses and obligations of the county of the fiscal year in which said notes are issued; but should there remain a surplus after all said warrants have been paid, the said surplus may be applied on the order of the county commission to the payment of maturing anticipation notes if any or transferred to the various county funds respectively according to law. ­­-------- (L. 1945 p. 1411 § 13927h)
MO Rev Stat § 50.150 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.150 - County warrants may be pledged — for what purpose — redemption.

Effective - 28 Aug 1939   50.150. County warrants may be pledged — for what purpose — redemption. — County warrants issued under the authority of sections 50.160 to 50.320, issued to pay any legal indebtedness of a county may be pooled by the holders thereof and assigned to such county and be pledged by the county commission to any corporation, commission or agency created or authorized by congress or the state of Missouri to accept a pledge of such warrants, and the county commission is authorized to pledge the warrants of any county issued under sections 50.160 to 50.320 in a manner to conform to the requirements, rules and/or regulations of any such corporation, commission or agency. Upon a pledge of any such warrants, as by this section authorized, funds available or to be available shall be segregated and set apart for the redemption of such warrants and interest thereon from the terms of such pledge in the same manner as if said warrants had been sold, and the lien of such pledged warrants and interest thereon shall be enforced in the same manner as provided in sections 50.160 to 50.320 for warrants sold. Funds derived from a pledge of any such warrants shall be deposited, accounted for and paid to parties so pooling them in the same manner as if such warrants had been sold or as may be provided by the requirements, rules and/or regulations of the corporation, commission or agency accepting a pledge of such warrants and advancing funds thereon. ­­-------- (RSMo 1939 § 13847)
MO Rev Stat § 50.160 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.160 - Powers of county commission — auditing and enforcement of claims of county — refusal to testify, penalty.

Effective - 28 Aug 1992   50.160. Powers of county commission — auditing and enforcement of claims of county — refusal to testify, penalty. — The county commission may:  (1) Audit, adjust and settle all accounts to which the county is a party;  (2) Order the payment out of the county treasury of any sum of money found to be due by the county on such accounts;  (3) Enforce the collection of money due the county;  (4) Order suit to be brought on the bond of any delinquent and require the prosecuting attorney for the county to commence and prosecute the same;  (5) Issue all necessary process to secure the attendance of any person, whether party or witness, whom it deems necessary to examine in the investigation of any accounts;  (6) In order to procure the exhibition or delivery to it of any accounts, books, documents or other papers, it may issue process directed to the person in whose custody or care the accounts, books, documents or other papers may be, commanding him to deliver or transmit the same to such commission, which process shall be served by the sheriff;  (7) * Examine all parties and witnesses on oath, touching the investigation of any accounts, and if any person being served with such process shall not appear according to the command thereof, without reasonable cause, or if any person in attendance at any hearing or proceeding shall, without reasonable cause, refuse to be sworn or to be examined, or to answer a question or to produce a book or paper, or to subscribe or swear to his deposition, he shall be deemed guilty of a misdemeanor;  (8) If it finds it necessary to do so, it may employ an accountant to audit the accounts of the various county officers. ­­-------- (RSMo 1939 §13824, A.L. 1945 p. 1386, A.L. 1992 S.B. 833)  Prior revisions: 1929 § 12162; 1919 § 9560; 1909 § 3781  *Word "May" appears here in original rolls.  CROSS REFERENCES:  Audit of county offices, duty of state auditor, 29.230  County auditor, counties of class one and two, duties, Chap. 55  County contracts, may be inquired into on petition, 49.500  Fines and forfeitures, officers collecting to settle, when, 105.060 to 105.090  Settlement with treasurer, county commission to count money, 49.260
MO Rev Stat § 50.166 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 50 - County Finances, Budget and Retirement Systems|Section 50.166 - Clerk may fill in warrant for expenses — form, negotiable instrument — county treasurer access to financially relevant documents.

Effective - 28 Aug 2021, 2 histories   50.166. Clerk may fill in warrant for expenses — form, negotiable instrument — county treasurer access to financially relevant documents. — 1. In all cases of claims allowed against the county, and in all cases of grants, salaries, pay and expenses allowed by law, the county clerk may fill in on a form of warrant the amount due as approved by the county commission and other necessary information. The form of the warrant thus filled in by the county clerk may be transmitted to the county treasurer. The warrant may be in such form that a single instrument may serve as the warrant and the county treasurer's draft or check, and may be so designed that it is a nonnegotiable warrant when signed by the county clerk and becomes a negotiable check or draft after it has been signed by the county treasurer.  2. Upon request, the county treasurer shall have access to any financially relevant document in the possession of any county official for the purposes of processing a warrant, unless such warrant is received in the absence of a check then the county treasurer shall have access to the information necessary to process the warrant.  3. No official of any county shall refuse a request from the county treasurer for access to or a copy of any document in the possession of a county official that is financially relevant to his or her duties under section 50.330, except that any county official may redact, remove, or delete any personal identifying information, including a Social Security number, financial account numbers, medical information, or any other personal identifying information, before submission to the county treasurer.  4. No county treasurer shall refuse to release funds for the payment of any properly approved expenditure. ­­-------- (L. 1992 S.B. 833, A.L. 2021 H.B. 271)