reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.300 - Deputies and assistants — appointment — powers — collector responsible for — bond requirements.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 2002
52.300. Deputies and assistants — appointment — powers — collector responsible for — bond requirements. —
Collectors may appoint deputies and assistants, by an instrument in writing, duly signed, and may also revoke any such appointment at their pleasure. Each such deputy or assistant shall have like authority, in every respect, to collect the taxes levied or assessed within the portion of the county, town, district or city assigned to such deputy or assistant, which, by law, is vested in the collector; but each collector shall, in every respect, be responsible to the state, county, towns, cities, districts and individuals, companies, corporations, as the case may be, for all moneys collected, and for every act done by any deputy or assistant when acting as a deputy or assistant, and for any omission of duty of such deputy or assistant. Before entering upon the duties for which they are employed, deputies and assistants shall give bond and security to the satisfaction of the collector. The bond for each individual deputy or assistant shall not exceed one-half of the amount of the maximum bond required for any collector pursuant to sections 52.020 to 52.100. The official bond required pursuant to this section shall be a surety bond with a surety company authorized to do business in this state. The premium of the bond shall be paid by the county or city being protected. Any bond or security taken from a deputy or assistant by a collector, pursuant to this chapter, shall be available to such collector or the collector's representatives and sureties, to indemnify them for any loss or damage accruing from any act of such deputy.
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(RSMo 1939 § 11067, A.L. 2002 S.B. 720)
Prior revisions: 1929 § 9896; 1919 § 12888; 1909 § 11445
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.310 - Collector, deputy or assistant not eligible to office, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 1939
52.310. Collector, deputy or assistant not eligible to office, when. —
No collector or holder of public moneys, or any assistant or deputy of such holder or collector of public moneys, shall be eligible or appointed to any office of trust or profit until he shall have accounted for and paid over all sums for which he may be accountable.
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(RSMo 1939 § 11068)
Prior revisions: 1929 § 9897; 1919 § 12889; 1909 § 11446
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.312 - Tax maintenance fund established, use of money.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 2010, 3 histories
52.312. Tax maintenance fund established, use of money. —
Notwithstanding any provisions of law to the contrary, in addition to fees provided for in this chapter, or any other provisions of law in conflict with the provisions of this section, all counties, including any county adopting a charter form of government after January 1, 2008, and any county with a charter form of government and with more than two hundred fifty thousand but less than seven hundred thousand inhabitants, other than counties having a charter form of government before January 1, 2008, and any city not within a county, subject to the provisions of this section, shall establish a fund to be known as the "Tax Maintenance Fund" to be used solely as a depository for funds received or collected for the purpose of funding additional costs and expenses incurred in the office of collector.
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(L. 2002 H.B. 1634, A.L. 2007 S.B. 22 merged with S.B. 497, A.L. 2010 H.B. 1316)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.315 - Monthly deposits in tax maintenance fund — additional uses of money — audit of fund.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 2007, 3 histories
52.315. Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. —
1. The two-sevenths collected to fund the tax maintenance fund pursuant to section 52.290 and all moneys collected to fund the tax maintenance fund under subsection 2 of section 52.290 shall be transmitted monthly for deposit into the tax maintenance fund and used for additional administration and operation costs for the office of collector. Any costs shall include, but shall not be limited to, those costs that require any additional out-of-pocket expense by the office of collector and it may include reimbursement to county general revenue for the salaries of employees of the office of collector for hours worked and any other expenses necessary to conduct and execute the duties and responsibilities of such office.
2. The tax maintenance fund may also be used by the collector for training, purchasing new or upgrading information technology, equipment or other essential administrative expenses necessary to carry out the duties and responsibilities of the office of collector, including anything necessarily pertaining thereto.
3. The collector has the sole responsibility for all expenditures made from the tax maintenance fund and shall approve all expenditures from such fund. All such expenditures from the tax maintenance fund shall not be used to substitute for or subsidize any allocation of county general revenue for the operation of the office of collector.
4. The tax maintenance fund may be audited by the appropriate auditing agency. Any unexpended balance shall be left in the tax maintenance fund, to accumulate from year to year with interest.
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(L. 2002 H.B. 1634, A.L. 2007 S.B. 22 and A.L. 2007 S.B. 497, A.L. 2011 H.B. 315)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.317 - Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 2007, 3 histories
52.317. Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted. —
1. Any county subject to the provisions of section 52.312 shall provide moneys for budget purposes in an amount not less than the approved budget in the previous year and shall include the same percentage adjustments in compensation as provided for other county employees as effective January first each year. Any moneys accumulated and remaining in the tax maintenance fund as of December thirty-first each year in all counties of the first classification and any county with a charter form of government and with more than two hundred fifty thousand but less than seven hundred thousand inhabitants shall be limited to an amount equal to one-half of the previous year's approved budget for the office of collector, and any moneys accumulated and remaining in the tax maintenance fund as of December thirty-first each year in all counties other than counties of the first classification and any city not within a county, which collect more than four million dollars of all current taxes charged to be collected, shall be limited to an amount equal to the previous year's approved budget for the office of collector. Any moneys remaining in the tax maintenance fund as of December thirty-first each year that exceed the above-established limits shall be transferred to county general revenue by the following January fifteenth of each year.
2. For one-time expenditures directly attributable to any department, office, institution, commission, or county court, the county commission may budget such expenses in a common fund or account so that any such expenditures separately budgeted do not appear in any specific department, county office, institution, commission, or court budget.
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(L. 2002 H.B. 1634, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2007 S.B. 22 merged with S.B. 497)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.320 - Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 2012
52.320. Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties). —
1. The collector of revenue in counties using data processing systems of record keeping, except counties of the first class having a charter form of government, in addition to other duties provided by law, shall coordinate the purification of the tax data flows from the offices of the recorder, county clerk and assessor with that of the collector of revenue in cooperation with the data processing center handling such records.
2. In all counties of the first class not having a charter form of government and in any county with a charter form of government and with more than two hundred thousand but fewer than three hundred fifty thousand inhabitants the collector of revenue may enter into a contract with a city providing for the collection of municipal taxes by the collector. Any compensation paid by a city for services rendered pursuant to this section shall be paid directly to the county, or collector, or both, as provided in the contract, and all compensation, not to exceed three thousand dollars annually from all such contracts, allowed the collector under any such contract may be retained by the collector in addition to all other compensation provided by law.
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(L. 1945 p. 574 §§ 2, 3, A. 1949 H.B. 2010, A.L. 1957 p. 346, A.L. 1971 H.B. 484, A.L. 1973 H.B. 644, A.L. 1978 S.B. 775, A.L. 1987 S.B. 65, et al., A.L. 2012 H.B. 1106)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.325 - Additional compensation of county collectors, effective when (certain first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1981
52.325. Additional compensation of county collectors, effective when (certain first class counties). —
In addition to all other compensation provided by law, the collector of revenue in all first class counties not having a charter form of government and adjoining a first class county having a charter form of government shall receive four thousand dollars annually, payable in equal installments at the same time and in the same manner as other compensation for such collectors. The provisions of this section shall not become effective until the supreme court of the state of Missouri has issued an opinion stating that the state of Missouri is not required under the provisions of Sections 16 to 24 of Article X of the Missouri Constitution to pay increases in compensation granted to county officials by state statutes, when such increases in compensation are not granted because of the imposition of additional duties. Once the opinion of the supreme court required herein has been issued, this section shall be effective as of the date such opinion was issued or as of September 28, 1981, whichever date later occurs.
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(L. 1981 S.B. 388 § 3)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.340 - Deputies, appointment, compensation.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1973
52.340. Deputies, appointment, compensation. —
The collector of revenue of counties of the first class not having a charter form of government shall appoint such clerks and deputies as he deems necessary for the prompt and proper discharge of the duties of his office and may set their compensation within the limits of the allocations made for that purpose by the county commission. The compensation for the assistant clerks and deputies shall be paid in equal installments out of the county treasury in the same manner as other county employees are paid.
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(RSMo 1939 § 13466, A.L. 1945 p. 1566 § 13135, A.L. 1937 V. I p. 520, A. 1949 H.B. 2010, A.L. 1951 p. 388, A.L. 1955 p. 368, A.L. 1961 p. 267, A.L. 1971 H.B. 484, A.L. 1973 H.B. 644)
Prior revisions: 1929 § 11834; 1919 § 11042; 1909 § 10738
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.360 - Daily deposits and reports — interest.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 1985
52.360. Daily deposits and reports — interest. —
The county collector, in all counties of the first class not having a charter form of government and in all counties of the second class, shall deposit each day in the depositaries selected by the county for the deposit of county funds, all money received by him as county collector during the day previous, and make a daily report thereof to the county auditor, as provided in section 55.190. The interest on all money deposited by the county collector shall be computed upon the daily balances of the deposits, and all of the interest shall be paid and turned over to the county treasurer at the time and in the manner that the monthly settlement and payment are made by the collector, and the interest shall go to the general revenue fund of the county except as otherwise provided by law.
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(RSMo 1939 § 13909, A.L. 1945 p. 1405, A.L. 1959 S.B. 62, A.L. 1973 H.B. 644, A.L. 1985 H.B. 568)
Prior revision: 1929 § 12246
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.361 - Back tax books, duty to prepare.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 2010
52.361. Back tax books, duty to prepare. —
It shall be the duty of the county collector in all counties of the first class not having a charter form of government and in class two counties to prepare and keep in the collector's office, electronically or otherwise, back tax books which shall contain and list all delinquent taxes on real and personal property levied and assessed in the county which remain due and unpaid after the first day of January of each year. Such back tax books shall replace and be in lieu of all "delinquent lists" and other back tax books heretofore prepared by the collector or other county officer.
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(L. 1951 p. 403, A.L. 1973 H.B. 644, A.L. 2010 H.B. 1316)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.370 - Disbursements, how made.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
• Effective - 28 Aug 2010
52.370. Disbursements, how made. —
All money disbursed by the county collector in counties of the first class not having a charter form of government and in counties of the second class by virtue of the collector's office shall be paid by electronic transfer of funds from the collector's account into the accounts of the appropriate taxing authorities or by check signed by the collector and countersigned by the auditor of the county. All disbursements shall be documented by the collector and certified by the auditor.
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(RSMo 1939 § 13910, A.L. 1973 H.B. 644, A.L. 2010 H.B. 1316)
Prior revision: 1929 § 12247
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.380 - Bond, amount, how set.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1973
52.380. Bond, amount, how set. —
The bond of the county collector in all counties of the first class not having a charter form of government and in all counties of the second class shall be not less than fifty thousand dollars nor more than seven hundred and fifty thousand dollars; the amount of the bond shall be fixed by the county commission; the cost of the bond shall be paid out of the general revenue fund of the county; and the bond shall otherwise be executed and subject to the provisions of this chapter.
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(RSMo 1939 § 13911, A.L. 1973 H.B. 644)
Prior revision: 1929 § 12248
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.385 - Collector may maintain branch office, where.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1999
52.385. Collector may maintain branch office, where. —
1. In every county of the first classification without a charter form of government and every county of the second classification, the county collector may, upon approval of the county governing body, maintain a branch office for the convenience of taxpayers in any city in such county in addition to the collector's office in the county seat.
2. The county commission shall provide suitable office space and equipment for the branch office.
3. The collector, subject to the approval of the county commission, shall employ necessary deputies, assistants, or clerks to operate the branch office, and shall fix their compensation which shall be paid from the county treasury in the same manner as other county employees are paid.
4. The collector shall not receive any additional compensation for maintaining this branch office.
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(L. 1967 p. 129 § 1, A.L. 1978 H.B. 1634, A.L. 1999 H.B. 366)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.390 - Depositaries, advertising for, procedure.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1973
52.390. Depositaries, advertising for, procedure. —
It is the duty of the county commission in all counties of the first class not having a charter form of government and in all counties of the second class when advertising for the depositaries of the county funds to include in the advertisement a proposal for the deposits of the county collector of the county, and to select in like manner and at the same time the depositaries for the funds of the county collector.
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(RSMo 1939 § 13912, A.L. 1973 H.B. 644)
Prior revision: 1929 § 12249
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.400 - Violation — penalty.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1939
52.400. Violation — penalty. —
Any county collector who shall violate any of the provisions of section 52.360 or 52.370 may be removed from office upon information being filed by the prosecuting attorney of the county before any judge of the circuit court of said county. If the judge of the circuit court upon hearing shall find that the collector has violated any of the provisions of section 52.360 or 52.370 he shall declare the office of said county collector forfeited, and a vacancy shall be deemed to exist in said office.
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(RSMo 1939 § 13913)
Prior revision: 1929 § 12250
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.410 - Deputies and assistants.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1945
52.410. Deputies and assistants. —
The county collector, in all counties of the second class, shall be entitled to have and to appoint such deputies and assistants as the county collector, with the approval of the county commission, shall deem necessary for the prompt and proper discharge of the office, and such deputies and assistants, so appointed, shall receive such salaries as may be fixed by the county collector, with the approval of the county commission. The salaries of all such deputies and assistants shall be paid by the county in the same manner as the salary of the county collector is paid.
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(L. 1945 p. 1556 § 3)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 52 - County Collectors › Section 52.430 - Compensation, limitation on.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 52
Effective - 28 Aug 1973
52.430. Compensation, limitation on. —
No compensation shall be allowed or paid the collector of any county of the first class not having a charter form of government or of any county of the second class, his deputies or assistants, except that and to those expressly provided for, and no amount shall be charged to the county or drawn out of the treasury for the services of any deputy or assistant which is not the exact amount due such deputy or assistant. The county collector and all his employees are forbidden, under penalty of forfeiture of office, to collect, charge or retain, directly or indirectly, any compensation other than that allowed by law.
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(L. 1945 p. 1556 § 4, A.L. 1973 H.B. 644)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.010 - Election — term — residency — exception, St. Louis City.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 28 Aug 1992
53.010. Election — term — residency — exception, St. Louis City. —
1. At the general election in the year 1948 and every four years thereafter the qualified voters in each county in this state shall elect a county assessor. Such county assessors shall enter upon the discharge of their duties on the first day of September next after their election, and shall hold office for a term of four years, and until their successors are elected and qualified, unless sooner removed from office; provided, that this section shall not apply to the City of St. Louis. The assessor shall be a resident of the county from which such person was elected.
2. The office of county assessor is created in each county having township organization and a county assessor shall be elected for each township organization county at the next general election, or at a special election called for that purpose by the governing body of such county. If a special election is called, the state and each political subdivision or special district submitting a candidate or question at such election shall pay its proportional share of the costs of the election, as provided by section 115.065. Such assessor shall assume office immediately upon his election and qualification, and shall serve until his successor is elected and qualified under the provisions of subsection 1 of this section. Laws generally applicable to county assessors, their offices, clerks, and deputies shall apply to and govern county assessors in township organization counties, and laws applicable to county assessors, their offices, clerks, and deputies in third class counties and laws applicable to county assessors, their offices, clerks, and deputies in fourth class counties shall apply to and govern county assessors, their offices, clerks, and deputies in township organization counties of the respective classes, except that when such general laws and such laws applicable to third and fourth class counties conflict with the laws specially applicable to county assessors, their offices, clerks, and deputies in township organization counties, the laws specially applicable to county assessors, their offices, clerks, and deputies in township organization counties shall govern.
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(RSMo 1939 §§ 10943, 10945, A.L. 1945 p. 1782 § 2, A.L. 1945 p. 1967 § 2, A. 1949 H.B. 2011, A.L. 1981 H.B. 114 & 146, A.L. 1992 S.B. 833)
Prior revisions: 1929 §§ 9749, 9751; 1919 §§ 12759, 12761; 1909 §§ 11341, 11343
CROSS REFERENCES:
Assessor in city of St. Louis appointed, duties and powers, 82.550 to 82.590
Term of office, when county adopts township organization, 65.600
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.020 - County clerks to issue certificate of election.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1978
53.020. County clerks to issue certificate of election. —
The clerks of the respective county commissions shall deliver to the persons appointed as provided in this chapter, immediately after their appointment, a certificate thereof, under the seal of their respective county commissions.
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(RSMo 1939 § 10944, A.L. 1945 p. 1782 § 3, A.L. 1978 H.B. 971)
Prior revisions: 1929 § 9750; 1919 § 12760; 1909 § 11342
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.030 - Oath.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1945
53.030. Oath. —
Every assessor shall take an oath or affirmation to support the Constitution of the United States and of this state, and to demean himself faithfully in office and to assess all of the real and tangible personal property in the county in which he assesses at what he believes to be the actual cash value. He shall endorse this oath on his certificate of election or appointment before entering upon the duties of his office.
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(RSMo 1939 § 10946, A.L. 1945 p. 1782 § 4)
Prior revisions: 1929 § 9752; 1919 § 12762; 1909 § 11344
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.040 - Bond.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1945
53.040. Bond. —
Every assessor (except the assessor of St. Louis City) before entering upon the duties of his office, shall give a surety company bond in a sum of not less than one thousand dollars, to be paid by the county or township, the amount to be fixed by the commission or clerk, as the case may require, conditioned for the faithful performance of the duties of his office, which bond shall be deposited in the office of the clerk of the county commission.
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(RSMo 1939 § 10948, A.L. 1945 p. 1782 § 6)
Prior revisions: 1929 § 9754; 1919 § 12764; 1909 § 11346
CROSS REFERENCE:
Surety bonds, regulations regarding, 107.010 to 107.110
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.050 - Bond (first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1949
53.050. Bond (first class counties). —
Every assessor, in counties of class one, before entering upon the duties of his office, shall give a surety bond to the state to the satisfaction of the county commission, with one or more solvent sureties, in the sum of not less than ten thousand dollars, the amount to be fixed by the county commission, conditioned upon the faithful performance of the duties of his office, which bond shall be recorded in the office of the recorder of deeds of the county and then deposited and kept in the office of the clerk of the county commission.
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(L. 1945 p. 1930 § 2, A. 1949 H.B. 2011)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.060 - Deputies — appointment — assessor responsible for official acts.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1959
53.060. Deputies — appointment — assessor responsible for official acts. —
Each deputy assessor shall take the same oath and have the same power and authority as the assessor himself. The assessor is responsible for the official acts of his deputies.
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(RSMo 1939 § 10946, A.L. 1945 p. 1782 § 5, A.L. 1959 S.B. 61)
Prior revisions: 1929 § 9752; 1919 § 12762; 1909 § 11344
CROSS REFERENCE:
Appointment, compensation, 137.715, 137.725
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.073 - Assessor to furnish collector a list of real property transfers (third, fourth and certain second class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1974
53.073. Assessor to furnish collector a list of real property transfers (third, fourth and certain second class counties). —
Each county assessor, except in counties of the first class and counties of the second class having an assessed valuation in excess of three hundred million dollars as of January 1, 1974, shall on or before October first of each year furnish to the county collector of the revenue of his county a list of all real property transfers occurring after January first of that year and before September first of that year. The list shall contain a description of the property transferred and the name of each grantor and grantee and their addresses, if known.
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(L. 1974 S.B. 373)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.075 - Additional duty (except first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1978
53.075. Additional duty (except first class counties). —
Each county assessor in all counties except counties of the first class with or without a charter form of government shall, in addition to all other duties provided by law, place identification numbers, letters or names of all school districts and other political subdivisions authorized by law to levy a tax in proper columns provided therefor on the land list and personal property list.
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(L. 1978 S.B. 779)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.077 - Additional duty (certain first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1978
53.077. Additional duty (certain first class counties). —
In addition to the other duties prescribed by law, in all counties of the first class not having a charter form of government, the assessor shall annually submit a list of all new assessments made during the year within any city all or part of which is within the county.
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(L. 1978 S.B. 775 § 53.075)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.080 - Classification of real property by assessor, requirements.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1983, 2 histories
53.080. Classification of real property by assessor, requirements. —
1. In order to implement the mandate of the voters of this state in their approval of Section 6 of Article X of the Missouri Constitution, the county assessor in all counties and the assessor of each city not within a county shall, in addition to all other duties imposed on him by law, classify all real property within his county or city not within a county into the subclasses provided in section 4(b) of article X of the Missouri Constitution, which subclasses are as follows:
(1) Residential property;
(2) Agricultural and horticultural property;
(3) Utility, industrial, commercial, railroad, and all other property not included in subclasses (1) and (2) of class 1 property.
2. When performing the classification required by subsection 1 of this section, all assessors shall make their classifications in accordance with all applicable definitions provided by or made pursuant to the constitution and laws of this state.
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(L. 1983 S.B. 63, et al.)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.081 - Land sales report to tax commission.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 01 Sep 1970, see footnote
53.081. Land sales report to tax commission. —
The assessor in each county, except counties of the first class having a charter form of government, in addition to other duties provided by law, shall each calendar month verify ten sales of real property made within his county during that month and shall make a report of these sales to the state tax commission. The report of each such sale shall contain:
(1) The name of the grantor;
(2) The name of the grantee;
(3) The amount of consideration when available; and if not available then the assessor shall reassess the property;
(4) The amount at which the property is currently assessed;
(5) Whether or not the sale involved newly constructed property; and
(6) The name of the person verifying the sale.
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(L. 1969 3d Ex. Sess. S.B. 1)
Effective 9-01-70
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.082 - Compensation — training program, attendance required, when, expenses, compensation (second, third and fourth class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 28 Aug 1997
53.082. Compensation — training program, attendance required, when, expenses, compensation (second, third and fourth class counties). —
1. The county assessor in any county, other than in a first classification county, shall receive an annual salary computed as set forth in the following schedule provided in this subsection. 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 assessor on September 1, 1997.
Assessed Valuation
Salary
$18,000,000
to
40,999,999
$29,000
41,000,000
to
53,999,999
30,000
54,000,000
to
65,999,999
32,000
66,000,000
to
85,999,999
34,000
86,000,000
to
99,999,999
36,000
100,000,000
to
130,999,999
38,000
131,000,000
to
159,999,999
40,000
160,000,000
to
189,999,999
41,000
190,000,000
to
249,999,999
41,500
250,000,000
to
299,999,999
43,000
300,000,000
or
more
45,000
2. The compensation for county assessors in second, third and fourth classification counties for the term of office beginning September 1, 1997, shall be calculated pursuant to the salary schedule in this section using the percentage increase approved by the county salary commission when establishing the compensation for the office of county assessor at the salary commission meeting in 1997. This salary shall become effective on September 1, 1997.
3. Two thousand dollars of the salary authorized in this section shall be payable to the assessor only if the assessor has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the assessor's office when approved by a professional association of the county assessors 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 assessor who completes the training program and shall send a list of certified assessors to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county assessor in the same manner as other expenses as may be appropriated for that purpose.
4. The county assessor in any county, except a first classification county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county assessor in the particular county for services rendered or performed on the date the salary commission votes.
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(L. 1987 S.B. 65, et al. § 53.070, A.L. 1988 S.B. 431, A.L. 1997 S.B. 11)
CROSS REFERENCE:
Compensation in certain first classification counties, 50.343
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.083 - Compensation of assessor, how computed (Clay County).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 13 May 1988, see footnote
53.083. Compensation of assessor, how computed (Clay County). —
Other provisions of law to the contrary notwithstanding, the annual salary of the county assessor in any county of the first class not having a charter form of government and containing a portion of a city with a population of three hundred thousand or more shall be 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 permit a reduction in the amount of compensation received by a person holding office as of May 13, 1988.
Assessed Valuation
Salary
875,000,001
to
950,000,000
$34,500
950,000,001
to
1,000,000,000
35,500
1,000,000,001
to
1,025,000,000
36,000
1,025,000,001
to
1,050,000,000
36,500
1,050,000,001
to
1,075,000,000
37,000
1,075,000,001
to
1,100,000,000
37,500
1,100,000,001
to
1,200,000,000
38,000
1,200,000,001
to
1,300,000,000
38,500
1,300,000,001
to
1,400,000,000
39,000
1,400,000,001
or
more
39,500
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(L. 1988 S.B. 431 § 3)
Effective 5-13-88
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.084 - Additional compensation, when (noncharter counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 13 May 1988, see footnote
53.084. Additional compensation, when (noncharter counties). —
1. In addition to all other compensation provided by law, any assessor other than an assessor of a first class county who becomes certified during the period set by subsection 1 of section 53.255, and remains certified as provided in sections 53.250 to 53.265, and who is serving as assessor at the time payment is to be made as provided in this section, shall receive additional compensation, paid by the state directly to him, in the sum of nine hundred dollars for the calendar year 1988 and the sum of two hundred twenty-five dollars per quarter as provided in this section for each year thereafter, from funds appropriated for that purpose.
2. An assessor other than an assessor of a first class charter county who becomes certified after taking office shall be entitled to the compensation provided in subsection 1 of this section beginning with the first day of the second calendar quarter after the commission has been notified that an assessor has attended a course of study as provided in subsection 1 or 4 of section 53.255 and
*
shall continue on the first day of each calendar quarter provided the assessor meets all of the requirements of sections 53.250 to 53.265.
3. An assessor other than an assessor of a first class charter county who became certified while he was assessor-elect shall be entitled to the compensation provided in subsection 1 of this section beginning with the first day of the second calendar quarter after he begins his term of office or after the commission has been notified that he has attended a course of study as provided in subsection 1 of section 53.255, whichever event later occurs, and shall continue on the first day of each calendar quarter provided the assessor meets all of the requirements of sections 53.250 to 53.265.
­­--------
(L. 1988 S.B. 431 § 4)
Effective 5-13-88
*Word "and" does not appear in original rolls.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.135 - Travel expenses (third and fourth class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 2002
53.135. Travel expenses (third and fourth class counties). —
The county assessor in counties of the third and fourth classification shall be allowed a reimbursement for actual and necessary travel expenses incurred in the performance of the assessor's official duties within the county at the rate allowed pursuant to subsection 10 of section 50.333, payable monthly upon the filing of a statement by the assessor with the county commission showing the actual and necessary miles traveled during the month, to be paid out of the county treasury.
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(L. 1963 p. 112 § 1, A.L. 1976 H.B. 1090, A.L. 2000 S.B. 894, A.L. 2002 H.B. 1982)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.175 - Abstracts of property lists, duty to make and certify (second, third, fourth and certain first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 01 Jan 1981, see footnote
53.175. Abstracts of property lists, duty to make and certify (second, third, fourth and certain first class counties). —
The county assessor in all counties of the second, third and fourth class, and all counties of the first class without a charter form of government except those first class counties which do not adjoin a first class county having a charter form of government, shall, in addition to all the duties provided by law, abstract the assessed valuation of all real estate lists, personal property lists and information on personal property assessment lists as to the number of each and every item of personal tangible property and certify the information to the county commission on or before June first of each year.
­­--------
(L. 1965 p. 150 § 4, A.L. 1980 S.B. 633)
Effective 1-01-81
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.200 - Failure to perform duties — penalty.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
Effective - 28 Aug 1959
53.200. Failure to perform duties — penalty. —
Any assessor failing to accurately compile the "real estate book" in manner and form as set forth in section 137.225, or to carefully enter the names of the owners and the descriptions of the property or to neglect any other duty required of him by law, is liable on his bond in the sum of fifty dollars, to be sued for and recovered in the name of the state and for the benefit of the school fund.
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(RSMo 1939 § 10974, A.L. 1945 p. 1782 § 8, A.L. 1959 S.B. 61)
Prior revisions: 1929 § 9783; 1919 § 12793; 1909 § 11375
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.250 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 15 Jun 1987, see footnote
53.250. Definitions. —
As used in sections 53.250 to 53.265, unless the context clearly indicated otherwise, the following words mean:
(1)
"Assessor or assessing officer"
, county assessor of all second, third, and fourth class counties, and all first class counties without a charter form of government and the assessing officer of the city of St. Louis;
(2)
"Assessor-elect"
, a person who has been elected or appointed to the office of county assessor in any second, third, or fourth class county or any first class county without a charter form of government, or as the assessing officer of the City of St. Louis, but who has not yet begun his term of office;
(3)
"Commission"
, state tax commission;
(4)
"Course of study"
, course or courses approved by the state tax commission.
­­--------
(L. 1980 S.B. 633 § 2, A.L. 1983 S.B. 63, et al., A.L. 1986 H.B. 1022, et al., A.L. 1987 H.B. 384 Revision)
Effective 6-15-87
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.255 - Study required, when — certificate issued, when — minimum requirements — state funds withheld, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 15 Jun 1987, see footnote
53.255. Study required, when — certificate issued, when — minimum requirements — state funds withheld, when. —
1. In addition to all other qualifications imposed by law, it shall be a qualification of the office of assessor that he shall, no earlier than his becoming an assessor-elect and no later than the second anniversary of the date of his commencing a term of office, attend a course of study concerning the assessment of ad valorem property taxes and thereafter be certified by the commission. Assessors appointed to office on or before January 1, 1981, shall attend such course of study within two years of January 1, 1981, and thereafter be certified by the commission.
2. Upon notice by the provider of the courses to the commission that an assessor or assessor-elect has attended such a course of study, the commission shall issue a certificate of attendance to the assessor or assessor-elect.
3. The commission shall set, as a minimum for each course of study, classroom time totaling thirty-two hours. The commission shall develop course listings which meet the requirement of this subsection and have continuing authority to modify and supplement such list.
4. To remain certified as provided in sections 53.250 to 53.265, each assessor must, within each two-year period after certification, attend at least one additional course of study approved in the manner provided in subsection 3 of this section.
5. Nothing contained in sections 53.250 to 53.265 shall be construed to require that an assessor or assessor-elect pass a written or oral examination upon the subject matter of the ad valorem course of study, but in all cases attendance at such course of study shall be sufficient qualification for office and additional compensation within the provisions of sections 53.250 to 53.265.
6. Upon written notice by the commission that an assessor has failed to properly comply with the provisions of sections 53.250 to 53.265, the state director of revenue shall immediately suspend payments of assessment costs by the state under sections 137.700 and 137.710 to the county in which the assessor is serving until such time as the assessor complies with sections 53.250 to 53.265, resigns from office, is removed from office by appropriate legal action, or until his successor in office is qualified, whichever comes first. The withholding of state funding under sections 137.700 and 137.710 shall not be construed to be the exclusive remedy against an assessor who fails to qualify for office under this section, but other remedies provided by law shall be available.
­­--------
(L. 1980 S.B. 633 §§ 3,4,5,6,7, A.L. 1983 S.B. 63, et al., A.L. 1986 H.B. 1022, et al., A.L. 1987 H.B. 384 Revision)
Effective 6-15-87
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 53 - County Assessors › Section 53.260 - Expenses to be paid by state.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 53
• Effective - 28 Aug 2005
53.260. Expenses to be paid by state. —
Subject to appropriation, expenses incurred by the assessor or assessor-elect in attending courses of study and additional courses referred to in sections 53.250 to 53.265
*
shall be paid by the state. Fees for registration, books and materials may be directly billed to the state as provided by the commissioner of administration. The cost of transportation, lodging and meals shall be reimbursed to the assessor or assessor-elect in the manner provided by the commissioner of administration.
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(L. 1980 S.B. 633 § 8, A.L. 1986 H.B. 1022, et al., A.L. 1987 H.B. 384 Revision, A.L. 2005 H.B. 461)
*Section 53.265 was repealed by S.B. 65, et al. in 1987.