reglab/housing_qa huggingface dataset:
MO Rev Stat § 54.170 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.170 - Settlement of county or township treasurer with the county commission for school moneys — vacancy caused by death, interim treasurer appointed, how.

Effective - 28 Aug 2004   54.170. Settlement of county or township treasurer with the county commission for school moneys — vacancy caused by death, interim treasurer appointed, how. — 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. 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, 49.260
MO Rev Stat § 54.180 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.180 - Statement of accounts delivered to clerk of each school district.

Effective - 28 Aug 1939   54.180. Statement of accounts delivered to clerk of each school district. — 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
MO Rev Stat § 54.190 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.190 - Penalty for failure to make settlement.

Effective - 28 Aug 1939   54.190. Penalty for failure to make settlement. — 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
MO Rev Stat § 54.200 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.200 - Treasurer shall turn over papers, equipment to successor.

Effective - 28 Aug 1939   54.200. Treasurer shall turn over papers, equipment to successor. — 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
MO Rev Stat § 54.230 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.230 - Deputies and assistants, compensation (second, third and certain first class counties).

Effective - 28 Aug 1993   54.230. Deputies and assistants, compensation (second, third and certain first class counties). — 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)
MO Rev Stat § 54.243 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.243 - Additional compensation of county treasurers, effective when (certain first class counties).

Effective - 28 Aug 1981   54.243. Additional compensation of county treasurers, effective when (certain first class counties). — 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)
MO Rev Stat § 54.245 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.245 - Additional duty (certain first class counties).

Effective - 28 Aug 1978, 2 histories   54.245. Additional duty (certain first class counties). — 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)
MO Rev Stat § 54.265 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.265 - County governing body may authorize additional compensation for county treasurer — maximum allowed (second class and certain first, third and fourth class counties).

Effective - 28 Aug 1982   54.265. County governing body may authorize additional compensation for county treasurer — maximum allowed (second class and certain first, third and fourth class counties). — 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.
MO Rev Stat § 54.267 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.267 - Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties)

Effective - 28 Aug 1984   54.267. Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties) — Each county treasurer, except in counties of the first class with a charter form of government, upon certification by the association of county treasurers of attendance at a training program required by the provisions of section 67.130, 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. 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 § 9)  CROSS REFERENCE:  Training commission, county officials, appointment of members, duties, 67.130
MO Rev Stat § 54.280 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.280 - County collector-treasurer, duties — fees authorized.

Effective - 28 Aug 2013   54.280. County collector-treasurer, duties — fees authorized. — 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 real estate and personal property taxes and current delinquent real estate and personal property 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 real estate and personal property taxes levied for any one year is five million dollars or less, a fee of three percent on the total amount of real estate and personal property taxes levied;  (2) In any county in which the total amount of real estate and personal property 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 real estate and personal property taxes levied;  (3) In any county in which the total amount of real estate and personal property 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 real estate and personal property taxes levied;  (4) In any county in which the total amount of real estate and personal property 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 real estate and personal property taxes levied. ­­-------- (RSMo 1939 § 13989, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2013 H.B. 175)  Prior revisions: 1929 § 12312; 1919 § 13225; 1909 § 11713
MO Rev Stat § 54.290 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.290 - Annual settlements.

Effective - 28 Aug 1939   54.290. Annual settlements. — 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
MO Rev Stat § 54.300 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.300 - Suit on official bond.

Effective - 28 Aug 1959   54.300. Suit on official bond. — 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
MO Rev Stat § 54.310 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.310 - Appropriation of moneys recovered.

Effective - 28 Aug 1939   54.310. Appropriation of moneys recovered. — 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
MO Rev Stat § 54.323 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.323 - Tax maintenance fund established in certain counties of the third and fourth classification.

Effective - 28 Aug 2002   54.323. Tax maintenance fund established in certain counties of the third and fourth classification. — 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)
MO Rev Stat § 54.325 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.325 - Delinquent and back taxes, additional amount to be collected by ex officio collector, use of moneys — audit of fund.

Effective - 28 Aug 2002   54.325. Delinquent and back taxes, additional amount to be collected by ex officio collector, use of moneys — audit of fund. — 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, 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)
MO Rev Stat § 54.327 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.327 - Moneys provided for budget purposes in certain counties of the third and fourth classification — moneys remaining in fund at end of calendar year, requirements.

Effective - 28 Aug 2002   54.327. Moneys provided for budget purposes in certain counties of the third and fourth classification — moneys remaining in fund at end of calendar year, requirements. — 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)
MO Rev Stat § 54.330 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 54 - County Treasurers|Section 54.330 - Candidate requirements and bonds of collector-treasurers — bond requirements for deputies and assistants — vacancies.

Effective - 28 Aug 2013, 2 histories   54.330. Candidate requirements and bonds of collector-treasurers — bond requirements for deputies and assistants — vacancies. — 1. A candidate for county collector-treasurer shall be at least twenty-one years of age and a resident of the county in which he or she is a candidate for at least one year prior to the date of filing for the office. The candidate shall also be a registered voter and shall be current in the payment of all state income taxes and personal and real property taxes. A collector-treasurer shall reside in the county throughout his or her term in office and shall remain in office until a successor is duly elected and qualified. Each candidate for county collector-treasurer shall also provide to the election authority a copy of a signed affidavit from a surety company authorized to do business in this state indicating that the candidate meets the bond requirements for the office of county collector-treasurer under this chapter.  2. County collector-treasurers shall be required to give bonds as other county collectors under the general revenue law, and shall have the sole authority to appoint deputies as provided to other county collectors under section 52.300.  3. 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.  4. In the event of a vacancy caused by death, resignation, or otherwise, in the office of collector-treasurer, the county clerk shall follow the procedures in section 52.180 that apply when there is a vacancy in the office of collector in other counties. ­­-------- (RSMo 1939 § 13994, A.L. 2002 S.B. 720, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2012 H.B. 1106, A.L. 2013 H.B. 235)  Prior revisions: 1929 § 12317; 1919 § 13230; 1909 § 11718