reglab/housing_qa huggingface dataset:
MO Rev Stat § 55.010 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.010 - Office authorized (certain first class counties).

Effective - 28 Aug 1973   55.010. Office authorized (certain first class counties). — In all counties of the first class having a charter form of government there shall be a county auditor who is the budget officer and accounting officer of the county and who shall perform all the duties imposed by the county budget law upon the budget officer and accounting officer. The county commission shall appoint and fix the compensation of some competent person as county auditor, who shall serve for a term of four years from and after the first day of January, 1947, and until his successor is duly appointed and qualified. In case of a vacancy in the office of county auditor caused by death, resignation or otherwise, the county commission shall appoint some qualified person for the unexpired term of the county auditor. The county commission shall employ and fix the compensation of clerical and other assistants to the county auditor necessary to enable him to efficiently perform his duties. ­­-------- (L. 1945 p. 611 § 10919a, A. 1949 H.B. 2013, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)
MO Rev Stat § 55.020 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.020 - Bond (certain first class counties).

Effective - 28 Aug 1973   55.020. Bond (certain first class counties). — Before taking over his duties, the county auditor of a county of the first class having a charter form of government shall give bond to the county in such amount and with such surety as shall be required by the county commission. The bond shall be conditioned upon the faithful performance by such county auditor of all those duties which are imposed upon him by section 55.030, and by chapter 50, and which are or may hereafter be imposed upon him by any other statutory provision relating to county auditors. The cost of the bond shall be paid from the general revenue fund of the county. ­­-------- (RSMo 1939 § 10921, A.L. 1945 p. 611, A.L. 1973 H.B. 678)
MO Rev Stat § 55.030 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.030 - To prescribe accounting system — other duties (certain first class counties).

Effective - 28 Aug 2011   55.030. To prescribe accounting system — other duties (certain first class counties). — The county auditor of a county having a charter form of government shall prescribe, with the approval of the governing body of the county and the state auditor, the accounting system of the county. He shall keep accounts of all appropriations and expenditures made by the governing body of the county; and no warrant shall be drawn or obligation incurred without his certification that an unencumbered balance, sufficient to pay the same, remains in the appropriation account against which such warrant or obligation is to be charged. He shall audit and examine all accounts, demands, and claims of every kind and character presented for payment against such county, and shall approve to the governing body of the county all lawful, true, and just accounts, demands, and claims of every kind and character payable out of the county revenue or out of any county funds before the same shall be allowed and a warrant issued therefor. Whenever the county auditor deems it necessary to the proper examination of any account, demand, or claim, he may examine the parties, witnesses, and others on oath or affirmation touching any matter or circumstance in the examination of such account, demand, or claim. At the direction of the governing body of the county, he shall audit the accounts of all officers and employees of the county and upon their retirement from office and shall keep a correct account between the county and all county officers; and he shall examine all records and settlements made by them for and with the governing body of the county or with each other; and the county auditor shall, at all reasonable times, have access to all books, county records, or papers kept by any county or township officer, employee, or road overseer. He may keep an inventory of all county property under the control and management of the various officers and departments and shall annually take an inventory of any such property at an original value of one thousand dollars or more showing the amount, location and estimated value thereof. He shall perform such other duties in relation to the fiscal administration of the county as the governing body of the county shall from time to time prescribe. The county auditor shall not be personally liable for any costs for any proceeding instituted against him in his official capacity. ­­-------- (RSMo 1939 § 10920, A.L. 1945 p. 611, A.L. 1973 H.B. 678, A.L. 1989 H.B. 294, A.L. 2011 H.B. 142)
MO Rev Stat § 55.040 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.040 - Office created (second class and certain first class counties).

Effective - 28 Aug 1973   55.040. Office created (second class and certain first class counties). — The office of county auditor is hereby created in all counties of the first class not having a charter form of government and in all counties of the second class in this state, and the provisions of sections 55.050 to 55.300, except the provisions of section 55.125, shall apply to all such counties. ­­-------- (RSMo 1939 § 13862, A.L. 1945 p. 1406, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12199; 1919 § 9597; 1909 § 3818
MO Rev Stat § 55.045 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.045 - Election of county auditor prior to becoming second class county.

Effective - 28 Aug 1978   55.045. Election of county auditor prior to becoming second class county. — In any county of the third class which will become a county of the second class on the first day of January next following the general election at which a county auditor would normally be elected for a county of the second class, candidates may file and stand for election for the office of county auditor in such third class county and the winner of the election for each office shall assume his duties on the first day of January next following the election for the full four-year term of office. ­­-------- (L. 1974 H.B. 1497, A.L. 1978 H.B. 971)
MO Rev Stat § 55.050 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.050 - Term of office — vacancy, how filled (second class and certain first class counties).

Effective - 28 Aug 1973   55.050. Term of office — vacancy, how filled (second class and certain first class counties). — At the general election in the year 1946, and every four years thereafter, a county auditor shall be elected in each county of the first class not having a charter form of government and in each county of the second class. He shall be commissioned by the governor and shall enter upon the discharge of his duties on the first Monday in January next ensuing his election. He shall hold his office for the term of four years and until his successor is duly elected and qualified, unless he is sooner removed from office. If a vacancy occurs in the office by death, resignation, removal, refusal to act, or otherwise, the governor shall fill the vacancy by appointing some eligible person to the office, who shall discharge the duties thereof until the next general election, at which time an auditor shall be chosen for the remainder of the term, who shall hold his office until his successor is duly elected and qualified, unless sooner removed. ­­-------- (RSMo 1939 § 13863, A.L. 1945 p. 1406, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12200; 1919 § 9598; 1909 § 3819
MO Rev Stat § 55.060 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.060 - Qualifications (second class and certain first class counties).

Effective - 28 Aug 1973   55.060. Qualifications (second class and certain first class counties). — No person shall be elected or appointed county auditor of a county of the first class not having a charter form of government or of a county of the second class unless he is a citizen of the United States above the age of twenty-one years, and has resided within the state for one whole year and within the county for which he is elected or appointed for three months immediately preceding the election or his appointment. He shall also be a person familiar with the theory and practice of accounting by education, training and experience and able to perform the duties imposed upon the county auditor by the provisions of this chapter. The county auditor shall, after his appointment or election, reside in the county for which he is auditor. ­­-------- (RSMo 1939 § 13864, A.L. 1945 p. 1406, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12201; 1919 § 9599; 1909 § 3820
MO Rev Stat § 55.070 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.070 - Bond (second class and certain first class counties).

Effective - 28 Aug 1973   55.070. Bond (second class and certain first class counties). — The county auditor of each county of the first class not having a charter form of government and of each county of the second class, before he enters on the duties of his office, shall enter into bond, payable to the county, in the sum of ten thousand dollars, to be approved by the county commission, conditioned that he will faithfully perform the duties of his office and deliver to his successor, safe and undefaced, all books, records, papers, and furniture belonging to his office; which bond shall be recorded in the recorder's office of the county and then deposited and safely kept in the office of the clerk of the county commission. ­­-------- (RSMo 1939 § 13865, A.L. 1945 p. 1406, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12202; 1919 § 9600; 1909 § 3821  CROSS REFERENCE:  Bonds of county officers, 107.010 to 107.110
MO Rev Stat § 55.080 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.080 - Certificate of election — oath of office.

Effective - 28 Aug 1978   55.080. Certificate of election — oath of office. — The auditor shall, before entering upon the duties of his office, take and subscribe to an oath endorsed on his certificate of election that he will support the Constitution of the United States and of the state of Missouri, and faithfully and impartially discharge all the duties of his office; which certificate and the oath of office endorsed thereon shall be recorded in the recorder's office of the county and then deposited and safely kept in the office of the clerk of the county commission. ­­-------- (RSMo 1939 § 13866, A.L. 1973 H.B. 678, A.L. 1978 H.B. 971)  Prior revisions: 1929 § 12203; 1919 § 9601; 1909 § 3822
MO Rev Stat § 55.091 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.091 - Compensation of county auditor — training program, attendance required, when, expenses, compensation (second, third and fourth class counties and Clay County).

Effective - 28 Aug 1997   55.091. Compensation of county auditor — training program, attendance required, when, expenses, compensation (second, third and fourth class counties and Clay County). — 1. The county auditor in any county, other than in a first classification chartered county or a first classification county 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 receive an annual salary computed on an assessed valuation basis 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. The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of auditor on January 1, 1997.     Assessed Valuation Salary       $131,000,000 to 189,999,999 $40,500       190,000,000 to 249,999,999 41,500       250,000,000 to 299,999,999 43,000       300,000,000 to 399,999,999 45,000       400,000,000 to 499,999,999 46,000       500,000,000 or more 47,000      2. Two thousand dollars of the salary authorized in this section shall be payable to the auditor only if the auditor has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the auditor's office when approved by a professional association of the county auditors 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 auditor who completes the training program and shall send a list of certified auditors to the treasurer of each county. Expenses incurred attending the training session may be reimbursed to the county auditor in the same manner as other expenses as may be appropriated for that purpose.  3. The county auditor in any county, other than a first classification charter county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation less than the total compensation being received for the office of county auditor in the particular county for services rendered or performed on the date the salary commission votes. ­­-------- (L. 1987 S.B. 65, et al. § 2, A.L. 1988 S.B. 431, A.L. 1997 S.B. 11)  CROSS REFERENCE:  Compensation in certain first classification counties, 50.343
MO Rev Stat § 55.100 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.100 - Appointment of deputies (second class and certain first class counties).

Effective - 28 Aug 1973   55.100. Appointment of deputies (second class and certain first class counties). — The county auditor, in counties of the first class not having a charter form of government and in counties of the second class, may appoint with the approval of the county commission the deputies that are necessary for the efficient operation of his office. Any deputy shall possess the same qualifications as the auditor and take a like oath of office, and may in the name of his principal perform the duties of the auditor. The auditor and his sureties are responsible for the conduct of any deputy. A deputy shall receive the salary fixed by the county auditor, with the approval of the county commission. ­­-------- (RSMo 1939 § 13885, A.L. 1945 p. 1406, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12222; 1919 § 9620; 1909 § 3841
MO Rev Stat § 55.110 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.110 - Appointment of clerical assistants (second class and certain first class counties).

Effective - 28 Aug 1973   55.110. Appointment of clerical assistants (second class and certain first class counties). — The county auditor in counties of the first class not having a charter form of government and in counties of the second class may also employ the office and clerical assistants, with the approval of the county commission, that are deemed necessary for the proper and efficient operation of his office, at the salaries fixed by the county auditor, with the approval of the county commission. ­­-------- (L. 1945 p. 1406 § 13885a, A.L. 1959 S.B. 60, A.L. 1973 H.B. 678)
MO Rev Stat § 55.120 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.120 - Office and supplies to be furnished by county (second class and certain first class counties).

Effective - 28 Aug 1973   55.120. Office and supplies to be furnished by county (second class and certain first class counties). — The county commission of each county of the first class not having a charter form of government and of each county of the second class shall provide, at the expense of the county, suitable books, stationery and furniture for the office of county auditor, and the commission shall also furnish the auditor with a suitable office, and the auditor shall keep his office at such place as the commission directs, and shall there keep the records, books, papers and property belonging to his office. ­­-------- (RSMo 1939 § 13867, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12204; 1919 § 9602; 1909 § 3823
MO Rev Stat § 55.125 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.125 - Auditor shall maintain branch office, where (second class counties).

Effective - 02 Jan 1979   55.125. Auditor shall maintain branch office, where (second class counties). — 1. In every county of the second class which prior to January 2, 1979, had a court of common pleas, the county auditor shall maintain a branch office for the convenience of taxpayers in the city where the court of common pleas was located in addition to his office in the county if the county collector maintains a branch office in that city.  2. The county commission shall provide suitable office space and equipment for the office, and may require the office to be located in the same place as the branch collector's office is located.  3. The auditor, 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 auditor shall not receive any additional compensation for maintaining this branch office. ­­-------- (L. 1967 p. 129 § 2, A.L. 1978 H.B. 1634)  Effective 1-02-79
MO Rev Stat § 55.130 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.130 - Shall countersign all warrants (second class and certain first class counties).

Effective - 28 Aug 1973   55.130. Shall countersign all warrants (second class and certain first class counties). — The county auditor of each county of the first class not having a charter form of government and of each county of the second class shall countersign all warrants issued by the county commission, and shall keep a record of the date thereof, the number of same, to whom issued, the amount thereof, and upon what fund drawn. ­­-------- (RSMo 1939 § 13870, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12207; 1919 § 9065; 1909 § 3826
MO Rev Stat § 55.140 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.140 - Access to all licenses (second class and certain first class counties).

Effective - 28 Aug 2010   55.140. Access to all licenses (second class and certain first class counties). — The county auditor of each county of the first class not having a charter form of government and of each county of the second class shall have access to all records, collections, and settlements for all licenses issued by the county and shall receive a monthly listing from each office issuing the licenses stating the name of the party or parties to whom issued. ­­-------- (RSMo 1939 § 13869, A.L. 1973 H.B. 678, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 12206; 1919 § 9604; 1909 § 3825
MO Rev Stat § 55.150 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 55 - County Auditors|Section 55.150 - Auditor to set up accounting system — requirements (second class and certain first class counties).

Effective - 28 Aug 1973   55.150. Auditor to set up accounting system — requirements (second class and certain first class counties). — The county auditor of each county of the first class not having a charter form of government and of each county of the second class shall set up and follow an accounting system in his office which shall comply with the following requirements: A double entry accounting system shall be provided. The system shall provide for each fund, appropriate accounts to record and classify the property, resources, and liabilities of the county; to record and classify the receipts for the fiscal period by sources or kind, and to record and classify the expenditures for the fiscal period according to the purpose and object for which incurred, and in such detail as to be conveniently comparable with budget appropriations for each purpose or object. Such accounting system shall be kept currently up to date, shall be in permanent form and shall be so established as to facilitate inspection and examination of county financial affairs. Such accounting system shall include and reflect accurately, in appropriate form, the current reports required of all officers of such county as provided in sections 55.190 to 55.270. The auditor in prescribing and setting up such accounting system shall adhere to the requirements herein set out for such a system as nearly as may be compatible with the makeup and provisions of each fund of such county, the budget system prescribed by statute for such county, and the otherwise applicable laws applying to such county. In any such county, the auditor shall install such accounting system in his office so that it shall be in operation and effect as soon as practicable. The county commission shall make provision for the cost of installing any such system, and in any such county it shall not be necessary for the auditor to obtain approval of the county commission before installing same as otherwise provided by section 55.160; except that the costs of installation of such system shall be subject to the approval of the county commission. ­­-------- (RSMo 1939 § 13881, A.L. 1945 p. 1406, A.L. 1973 H.B. 678)  Prior revisions: 1929 § 12218; 1919 § 9616; 1909 § 3837