reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.337 - Governing body may provide for pension plan for county employees (first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1965
50.337. Governing body may provide for pension plan for county employees (first class counties). —
The governing body of any county of the first class is hereby authorized by order or otherwise to provide for the pensioning of all county employees and widows and minor children of deceased employees and to appropriate and utilize its revenues and other available funds for such purposes.
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(L. 1965 p. 155 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.338 - Compensation for loss of commissions by reduction of school operating levy, loss offset procedure.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 03 Mar 1983, see footnote
50.338. Compensation for loss of commissions by reduction of school operating levy, loss offset procedure. —
1. In the event the reduction in the operating levy made by a school district pursuant to sections 144.700, 144.701, and 164.013 causes a loss of compensation to any county or township officials, such officials shall retain, from that school district's property tax collections, an amount sufficient to offset such loss of compensation, in addition to other compensation permitted by law.
2. In the event the reduction in the operating levy made by a school district pursuant to sections 144.700, 144.701, and 164.013 causes a loss of revenue to any county or township fund, an amount sufficient to offset such loss shall be retained from that school district's property tax collections and deposited to the credit of the appropriate fund.
3. In the event the reduction in the operating levy made by a school district pursuant to sections 144.700, 144.701, and 164.013 causes a reduction in total tax collection of a county which would reduce the commissions of any county or township official, the amount of school taxes used in determining the total amount levied and in computing such commission shall include the amount by which the total amount levied is reduced by each school district in the current tax year pursuant to sections 144.700, 144.701, and 164.013.
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(L. 1983 H.B. 310)
Effective 3-03-83
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.339 - Cole County and Cape Girardeau salary commission authorized to equalize salaries on a one-time basis.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 2006, 3 histories
50.339. Cole County and Cape Girardeau salary commission authorized to equalize salaries on a one-time basis. —
1. In any county of the first classification with more than seventy-one thousand three hundred but less than seventy-one thousand four hundred inhabitants, the salary commission at its meeting in 2003 and at any meeting held in 2004 may equalize the base salary for each office to an amount not greater than that set by law as the maximum compensation. Nothing in this section shall be construed to prevent offices which have additional compensation specified in law from receiving such compensation or from having such compensation added to the base compensation in excess of the equalized salary.
2. Notwithstanding any provision of section 50.327, 50.333, or 50.343 to the contrary, in any county of the first classification with more than sixty-eight thousand six hundred but less than sixty-eight thousand seven hundred inhabitants, the salary commission may meet in the year 2007 to determine whether to equalize the base salary for the office of treasurer and public administrator with the base salaries of the offices of auditor and recorder of deeds.
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(L. 2003 S.B. 547 § 1, A.L. 2004 H.B. 795, et al. merged with S.B. 782, A.L. 2006 S.B. 932)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.340 - Officers compensated by salaries only — exceptions — to collect fees and turn over to treasury — report to county commission (first class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1945
50.340. Officers compensated by salaries only — exceptions — to collect fees and turn over to treasury — report to county commission (first class counties). —
All county officers, excepting public administrators and notaries public, in all counties of class one shall be compensated for their services by salaries only. It shall be the duty of any such county officer in any such county to charge on behalf of the county every fee that accrues in or to his office and to receive the same and all fees, fines, costs, commissions, penalties and charges that may be taxed in his office. All such fees, fines, costs, commissions, penalties and charges imposed by law and collected by such officer shall be paid into the county treasury and become the property of the county. The county commission of such counties shall determine by a proper order when such fees, fines, costs, commissions, penalties or charges so collected by any of the officers of said county shall be paid and turned over to the county treasury and how they shall be accounted for. The county commission shall require a sworn or affirmed statement by each county officer, showing such items collected in detail, their source, character and the aggregate amount thereof, and shall require a copy of such sworn or affirmed statement to be filed in the office of the county clerk in said county. Nothing herein contained shall be construed to include the performance by the sheriff of his duties as trustee in any deed of trust or mortgage with power of sale, within the term "services" used herein.
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(L. 1945 p. 1942 § 2)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.350 - Salaried officer to collect fees (second class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1961
50.350. Salaried officer to collect fees (second class counties). —
1. It shall be the duty of every county officer, in all counties of the second class, who shall be paid an annual salary in lieu of all fees, penalties, commissions, charges, emoluments, and moneys due him or his office for any service performed, to charge, collect and receive, upon behalf of the county, every fee, penalty, commission, charge, emolument and money that accrues in his office for any service rendered, by virtue of any statute of this state, except such fees as are chargeable to the county.
2. Subsection 1 shall not be construed to prohibit the retention of the commission allowed to the collector in counties having less than one hundred thousand inhabitants for collection of levee and drainage district taxes as provided in section 52.275.
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(L. 1945 p. 1564 § 1, A.L. 1961 p. 281)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.360 - Pay money to county treasurer — monthly report concerning paid and unpaid fees — duty of county commission.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1945
50.360. Pay money to county treasurer — monthly report concerning paid and unpaid fees — duty of county commission. —
Every such officer shall, at the end of each month, pay over to the county treasury all moneys collected by him from the above sources. He shall take two receipts therefor, and one of such receipts he shall file immediately with the county commission. He shall also, at the end of each month, make out an itemized and accurate list of fees, penalties, commissions, charges, emoluments, and moneys accruing in his office for services rendered, which have been collected by him, and one of all fees, penalties, commissions, charges, emoluments, and moneys accruing in his office for services rendered, which have not been collected, giving in both instances the name or names of the person or persons paying or owing the same, and stating, with reference to any money uncollected, that he has been unable, after the exercise of due diligence, to make collection thereof. The aforesaid itemized list shall be signed by the officer and verified by his affidavit, and filed with the county commission, and such officer shall be liable on his official bond for all money collected and not accounted for and paid into the county treasury as herein provided. It shall be the duty of the county commission to cause any money, shown by the officer's report to be due and unpaid, to be collected by law, and the same, when collected, to be paid into the county treasury.
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(L. 1945 p. 1564 § 2)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.370 - Officers to file monthly report with county commission (third and fourth class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1949
50.370. Officers to file monthly report with county commission (third and fourth class counties). —
In all counties of classes three and four, every county officer who receives any fees or other remuneration for official services which is payable to the county, except recorders of deeds whose offices are separate from that of circuit clerks, shall at the end of each month file a verified report with the county commission of his county showing all fees charged and accruing to his office and the act or service for which each such fee was charged, together with the names of persons paying or liable for same. Upon the filing of such report, each said county officer shall forthwith pay over to the county treasurer all fees and other moneys collected by him which belong to the county and shall take two receipts therefor, one of which shall be filed with the county commission and the other shall be kept on file in his office. Every such officer shall be liable personally and on his official bond for all fees collected by him and not accounted for and paid into the county treasury as herein provided.
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(L. 1949 H.B. 2007 § 50.37)
CROSS REFERENCE:
Recorder's fees, when payable to county, 59.250
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.380 - Penalty.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1949
50.380. Penalty. —
Any county officer required to make such report who shall fail or neglect to comply with any provision of sections 50.340 to 50.370 shall forfeit his salary for that month, and be deemed guilty of a misdemeanor, and shall, upon conviction, be fined not less than fifty dollars nor more than five hundred dollars for each offense, and if he shall continue in default for three months, his office shall be deemed vacant and shall be filled as provided by law for filling vacancies therein.
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(L. 1945 p. 1564 § 3, A. 1949 H.B. 2007)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.390 - Officers to settle with county commission.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1949
50.390. Officers to settle with county commission. —
All county officers and other persons chargeable with moneys belonging to any county shall render their accounts to and settle with the county commission in the manner and at the time prescribed by law.
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(RSMo 1939 § 13815, A. 1949 H.B. 2007)
Prior revisions: 1929 § 12153; 1919 § 9551; 1909 § 3772
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.400 - Refusal to settle — commission may estimate amount due.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.400. Refusal to settle — commission may estimate amount due. —
If any person thus chargeable shall neglect or refuse to render true accounts, or settle, as aforesaid, the commission shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due to the county.
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(RSMo 1939 § 13816)
Prior revisions: 1929 § 12154; 1919 § 9552; 1909 § 3773
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.410 - Penalty of defaulting officer.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.410. Penalty of defaulting officer. —
In such case, the commission may refuse to allow any commissions to such delinquent, and shall, moreover, require him, without delay, to pay into the county treasury the balance found due, as aforesaid.
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(RSMo 1939 § 13817)
Prior revisions: 1929 § 12155; 1919 § 9553; 1909 § 3774
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.420 - Damages against delinquents.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.420. Damages against delinquents. —
If he shall not pay the amount thereof, and produce to the clerk of the county commission the treasurer's receipt therefor, within ten days after such balance is ascertained, the clerk shall charge such delinquent ten percent on the amount then due.
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(RSMo 1939 § 13818)
Prior revisions: 1929 § 12156; 1919 § 9554; 1909 § 3775
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.430 - Commission determination final, when — interest — misdemeanor.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1949
50.430. Commission determination final, when — interest — misdemeanor. —
Unless the delinquent appear on the first day of the next succeeding term and show good cause for setting aside such settlement, same shall become final and the amount found due shall bear interest at the rate of thirty percent per annum until paid. Such delinquent shall, moreover, be deemed guilty of a misdemeanor in office and proceeded against accordingly.
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(RSMo 1939 § 13819, A. 1949 H.B. 2007)
Prior revisions: 1929 § 12157; 1919 § 9555; 1909 § 3776
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.440 - Penalties may be remitted, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.440. Penalties may be remitted, when. —
If good cause be shown for setting aside the settlement, the commission may examine the accounts, settle and adjust the same according to law, and in their discretion remit the penalties imposed.
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(RSMo 1939 § 13820)
Prior revisions: 1929 § 12158; 1919 § 9556; 1909 § 3777
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.450 - County clerk to make abstract of settlement — record of.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.450. County clerk to make abstract of settlement — record of. —
Whenever the county commission shall so order, it shall be the duty of the clerk of such commission to make out and deliver an abstract, certified under his hand and seal of office, of any settlement made or balance ascertained to be due the county, as provided in sections 50.330 to 50.520 to the clerk of the circuit court of the county, who shall forthwith file and record the same in his office, noting the time of filing the same.
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(RSMo 1939 § 13821)
Prior revisions: 1929 § 12159; 1919 § 9557; 1909 § 3778
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.460 - Abstract to be a lien, when — execution.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.460. Abstract to be a lien, when — execution. —
Every such abstract, from the time of the filing of the same, shall have the same lien on the real estate of such delinquent in the county as a judgment of the circuit court of such county, and shall be equally under the control of such court, and may be revived by scire facias, and carried into execution in the same manner and with like effect as the judgment of such court; and executions issued thereon may be directed to and executed in any county in this state.
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(RSMo 1939 § 13822)
Prior revisions: 1929 § 12160; 1919 § 9558; 1909 § 3779
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.470 - Officers to keep an account of fees collected for others.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1939
50.470. Officers to keep an account of fees collected for others. —
Every sheriff, marshal, coroner, and all clerks of courts of record and all other officers shall, at the expense of their respective counties, procure a book in which a correct account of all fees collected by such officer, giving the date when collected, and in what case, giving the name of the person entitled thereto, shall be entered.
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(RSMo 1939 § 13444)
Prior revisions: 1929 § 11822; 1919 § 11030; 1909 § 10728
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.480 - Duty of officer to pay fees belonging to others to county treasurer and take receipts.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.480. Duty of officer to pay fees belonging to others to county treasurer and take receipts. —
It shall be the duty of each sheriff, marshal, coroner, clerk of the courts of record, and other officers, on the first day of January and the first day of July in each year, to pay over all fees in their hands belonging to others to the treasurer of the county, with the name and amount belonging to each person, date when collected and in what case, taking from the treasurer duplicate receipts therefor, one of which the officer shall file with the clerk of the county commission who shall immediately charge the treasurer with the same.
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(RSMo 1939 § 13446)
Prior revisions: 1929 § 11824; 1919 § 11032; 1909 § 10730
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.490 - Treasurer to keep an account of such fees.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.490. Treasurer to keep an account of such fees. —
Such treasurer shall keep a correct account of such fees in a book kept for that purpose, the account to correspond to that required to be kept by other officers in section 50.470, and shall pay out the same to the proper owners as the same may be called for or demanded, and shall, in his regular settlements with the county commission make a full and complete exhibit of all his acts under the provisions of this chapter.
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(RSMo 1939 § 13447)
Prior revisions: 1929 § 11825; 1919 § 11033; 1909 § 10731
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.510 - Books and fees to be turned over to successor.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1939
50.510. Books and fees to be turned over to successor. —
It shall be the duty of the sheriff, marshal, coroner, all clerks of courts of record, and other officers, to turn over all books and fees charged therein, and not paid out to the lawful owner or his authorized agent or the county treasurer, to his successor in office, and take duplicate receipts therefor, one of which shall be filed with the clerk of the county commission.
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(RSMo 1939 § 13449)
Prior revisions: 1929 § 11827; 1919 § 11035; 1909 § 10733
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.515 - County governing body may impose administrative service fee, when, rate — limit on fee in counties of the third classification.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 2004
50.515. County governing body may impose administrative service fee, when, rate — limit on fee in counties of the third classification. —
The governing body of any county may, by order of such governing body, impose an administrative service fee on the county park fund or the county road and bridge fund, or any specific purpose capital improvements fund, authorized pursuant to the provisions of section 67.547, 67.550 or 67.700. Such administrative service fee shall only be imposed to recoup expenditures made from the county general revenue fund to provide administrative services to the county park fund or the county road and bridge fund, or any specific purpose capital improvements fund authorized pursuant to section 67.547, 67.550 or 67.700, including, but limited to, accounting, bookkeeping, legal services, auditing, investment control, fiscal management, and revenue collection. Any administrative service fee imposed under this section shall be imposed at a rate which will only generate revenue sufficient to recoup actual expenditures made from the general revenue fund of the county to provide administrative services to the fund against which such service fee is imposed, including both direct and indirect expenditures as determined by an independent audit; provided, that no administrative service fee shall exceed three percent of the total budget of the fund on which such fee is imposed, except in any county of the third classification, in which no administrative service fee shall exceed five percent of the total budget of the fund on which such fee is imposed.
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(L. 1983 H.B. 269 & 514 § 11, A.L. 1997 H.B. 659, A.L. 2004 H.B. 795, et al.)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.525 - County budget law.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1965
50.525. County budget law. —
Sections 50.525 to 50.745 may be cited as "The County Budget Law".
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(L. 1959 S.B. 64, A.L. 1965 p. 155)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.527 - Revenue defined.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1965
50.527. Revenue defined. —
As used in sections 50.525 to 50.745,
"revenue"
means the ordinary or general revenue to be used for the current expenses of the county regardless of the source from which it is derived.
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(RSMo 1939 § 10910, A.L. 1945 p. 610, A.L. 1959 S.B. 64 § 50.530, A.L. 1965 p. 155)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.530 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 2021, 2 histories
50.530. Definitions. —
As used in sections 50.530 to 50.745:
(1)
"Accounting officer"
means county auditor in counties of the first and second classifications and the county clerks in counties of the third and fourth classifications;
(2)
"Budget officer"
means such person, as may, from time to time, be appointed by the county commission of counties of the first classification except in counties of the first classification with a population of less than one hundred thousand inhabitants according to the official United States Census of 1970 the county auditor shall be the chief budget officer, the presiding commissioner of the county commission in counties of the second classification, unless the county commission designates the county clerk as budget officer, and the county clerk in counties of the third and fourth classification.
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(L. 1945 p. 611 § 10919a, A. 1949 H.B. 2007, A.L. 1959 S.B. 64, A.L. 1965 p. 155, A.L. 1980 S.B. 803, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2021 H.B. 271)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.550 - Annual budget shall present a complete financial plan — county law enforcement restitution fund authorized.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 2004
50.550. Annual budget shall present a complete financial plan — county law enforcement restitution fund authorized. —
1. The annual budget shall present a complete financial plan for the ensuing budget year. It shall set forth all proposed expenditures for the administration, operation and maintenance of all offices, departments, commissions, courts and institutions; the actual or estimated operating deficits or surpluses from prior years; all interest and debt redemption charges during the year and expenditures for capital projects.
2. The budget shall contain adequate provisions for the expenditures necessary for the care of insane pauper patients in state hospitals, for the cost of holding elections and for the costs of holding circuit court in the county that are chargeable against the county, for the repair and upkeep of bridges other than on state highways and not in any special road district, and for the salaries, office expenses and deputy and clerical hire of all county officers and agencies.
3. In addition, the budget shall set forth in detail the anticipated income and other means of financing the proposed expenditures.
4. All receipts of the county for operation and maintenance shall be credited to the general fund, and all expenditures for these purposes shall be charged to this fund; except, that receipts from the special tax levy for roads and bridges shall be kept in a special fund and expenditures for roads and bridges may be charged to the special fund.
5. All receipts from the sale of bonds for any purpose shall be credited to the bond fund created for the purpose, and all expenditures for this purpose shall be charged to the fund. All receipts for the retirement of any bond issue shall be credited to a retirement fund for the issue, and all payments to retire the issue shall be charged to the fund. All receipts for interest on outstanding bonds and all premiums and accrued interest on bonds sold shall be credited to the interest fund, and all payments of interest on the bonds shall be charged to the interest fund.
6. Subject to the provisions of section 50.565 the county commission may create a fund to be known as "The County Law Enforcement Restitution Fund".
7. The county commission may create other funds as are necessary from time to time.
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(RSMo 1939 § 10923, A.L. 1945 p. 603; A.L. 1945 p. 611 § 10921a; A.L. 1959 S.B. 64, A.L. 2004 H.B. 1055)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.590 - Budget document — contents.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1959
50.590. Budget document — contents. —
The budget document shall include the following:
(1) A budget message outlining the fiscal policy of the government for the budget year and describing the important features of the budget plan, giving a general budget summary setting forth the aggregate figures of the budget in a manner to show the balanced relations between total proposed expenditures and total expected income and other means of financing the budget compared with the corresponding figures for the last completed fiscal year and the current fiscal year, and including explanatory schedules classifying expenditures by organization units, objects and funds, and income by organization units, sources and funds;
(2) The detailed budget estimates, as provided for in section 50.550, showing the recommendations of the budget officer compared with the figures for the last completed fiscal year and the estimates for the current fiscal year;
(3) Complete drafts of appropriation and revenue orders to put the budget into effect if approved by the county commission. The appropriation order shall be drawn in a form to authorize appropriations for expenditures classified only as to the various spending agencies and the principal subdivisions thereof and as to principal items of expenditure within the subdivisions. Appropriations for the acquisition of property and for expenditures from bond funds shall be in the detail the budget officer determines.
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(RSMo 1939 § 10925, A.L. 1945 p. 603, A.L. 1959 S.B. 64)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.600 - Form of budget documents — public hearing.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1959
50.600. Form of budget documents — public hearing. —
The budget document shall be presented to the county commission in typewritten or in printed form. Copies shall be available for public distribution. The county commission shall hold at least one public hearing on the proposed budget before final action is taken. At least five days' notice of the hearing shall be given and the hearing shall not be held within ten days after the budget document is made available to the public.
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(RSMo 1939 § 10926, A.L. 1945 p. 603, A.L. 1959 S.B. 64)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.610 - Commission may revise budget — adoption and appropriation order.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1965
50.610. Commission may revise budget — adoption and appropriation order. —
After the budget hearings, the county commission may revise, alter, increase or decrease the items contained in the budget and may eliminate any item or add new items. If it increases the total proposed expenditures from any fund so that the total proposed expenditures exceed the total estimated income, it shall also make provision for the necessary additional income so that the budget as adopted shall provide revenue at least equal to expenditures for each fund. Any cash surplus at the end of any fiscal year shall be carried forward and merged with the revenues of the succeeding year. Payment of any legal unpaid obligations of any prior year, however, shall be a first charge in the budget against the revenues of the budget year. Except as herein provided, the budget shall be adopted and the appropriation order finally made at least ten days after the beginning of the fiscal year. At the same time, the county commission shall tentatively fix the tax rate necessary to finance and balance the budget. At the same time, also, a statement shall be prepared and made public showing the changes made by the county commission in the budget. The final tax rate need not be fixed until final action by the state tax commission on the assessment made by the county assessor. In any year in which the terms of any of the commissioners of the county commission in counties of classes one and two expire, the budget shall be approved and the appropriation order made by the new commission within thirty days after the beginning of the fiscal year.
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(RSMo 1939 § 10927, A.L. 1945 p. 603, A.L. 1959 S.B. 64, A.L. 1965 p. 155)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.620 - Appropriations (first and second class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1965
50.620. Appropriations (first and second class counties). —
If at the termination of any fiscal year in counties of classes one and two the appropriations necessary for the support of the government for the ensuing year have not been made, the several amounts appropriated in the last annual appropriation order for the objects and purposes therein specified, so far as they relate to operation and maintenance expenses, are deemed to be reappropriated for the several objects and purposes specified in the appropriation order; and until the county commission acts, the accounting officer shall authorize expenditures and draw warrants in payment thereof, and the warrants shall be countersigned and paid for the support of the government on the basis of the appropriation for the preceding fiscal year.
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(RSMo 1939 § 10928, A.L. 1945 p. 603, A.L. 1959 S.B. 64, A.L. 1965 p. 155)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.622 - Amendment of annual budget by any county during fiscal year receiving additional funds, procedure — decrease permitted, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 2017, 2 histories
50.622. Amendment of annual budget by any county during fiscal year receiving additional funds, procedure — decrease permitted, when. —
1. Any county may amend the annual budget during any fiscal year in which the county receives additional funds, and such amount or source, including, but not limited to, federal or state grants or private donations, could not be estimated when the budget was adopted. The county shall follow the same procedures as required in sections 50.525 to 50.745 for adoption of the annual budget to amend its budget during a fiscal year.
*
2. Any county may decrease the annual budget twice during any fiscal year in which the county experiences a verifiable decline in funds of two percent or more, and such amount could not be estimated or anticipated when the budget was adopted, provided that any decrease in appropriations shall not unduly affect any one officeholder. Before any reduction affecting an independently elected officeholder can occur, negotiations shall take place with all officeholders who receive funds from the affected category of funds in an attempt to cover the shortfall. The county shall follow the same procedures as required in sections 50.525 to 50.745 to decrease the annual budget, except that the notice provided for in section 50.600 shall be extended to thirty days for purposes of this subsection. Such notice shall include a published summary of the proposed reductions and an explanation of the shortfall.
*
3. Any decrease in an appropriation authorized under subsection 2 of this section shall not impact any dedicated fund otherwise provided by law.
*
4. County commissioners may reduce budgets of departments under their direct supervision and responsibility at any time without the restrictions imposed by this section.
5. Subsections 2, 3, and 4 of this section shall expire on July 1, 2027.
6. Notwithstanding the provisions of this section, no charter county shall be restricted from amending its budget under and pursuant to the terms of its charter.
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(L. 1995 H.B. 274 & 268 merged with S.B. 352, A.L. 2013 H.B. 116 merged with H.B. 451, A.L. 2017 S.B. 95 merged with S.B. 112)
*Subsections 2, 3, and 4 of this section expire 7-01-27.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.630 - County commissions shall have power to authorize the transfer of any unencumbered appropriation balance.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1959
50.630. County commissions shall have power to authorize the transfer of any unencumbered appropriation balance. —
The county commission may authorize the transfer within the same fund of any unencumbered appropriation balance or any portion thereof from one spending agency under its jurisdiction to another; but this action shall be taken only on the recommendation of the budget officer and only during the last two months of the fiscal year, except that transfers from the emergency fund may be made at any time in the manner herein provided.
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(RSMo 1939 § 10929, A.L. 1945 p. 603, A.L. 1959 S.B. 64)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.641 - Estimates — contents — covering circuit judges, associate circuit judges, staffs, juvenile officers and juvenile court personnel.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1995
50.641. Estimates — contents — covering circuit judges, associate circuit judges, staffs, juvenile officers and juvenile court personnel. —
1. The estimates of the circuit court referred to in section 50.640 which are to be included within the county budget by the budget officers and the county commissions without change shall include those categories of expenditures to support the operations of the circuit court which are attributable to the business of the circuit judges, associate circuit judges and the staffs serving such judges. Such estimates shall also include those categories of expenditures to support the operations of all juvenile officers and other juvenile court personnel within the circuit that are funded, in whole or in part, by the county.
2. Nothing contained in section 50.640 shall be construed as providing for the budgeting of county funds to fund the operation of municipal divisions of the circuit court.
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(L. 1978 H.B. 1634, A.L. 1995 H.B. 274 & 268 merged with S.B. 352)
(1982) Circuit judges do not have the authority to fix the salaries of deputy recorders of deeds in those counties where the offices of circuit clerk and recorder of deeds are combined, and such deputy recorders also act as deputy circuit clerks. State ex inf. Dietrich ex rel. Turpin v. Rush (Mo. banc), 636 S.W.2d 51.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.642 - Presiding judge of circuit court to meet with county budget officer and county commission to discuss budget before filing estimate.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1995
50.642. Presiding judge of circuit court to meet with county budget officer and county commission to discuss budget before filing estimate. —
1. The presiding judge of each circuit court, or the presiding judge's designee, shall, not later than fifteen days prior to filing the budget estimates with the county budget officer as required by section 50.640, meet with the county commission and budget officer of each county or their respective designees, and confer and discuss with them the circuit court's estimates of its requirements for expenditures and its estimates of its revenues for the next budget year. After the presiding judge and county commissions or their representatives have met, conferred and discussed the estimates, the estimates of the circuit court shall be transmitted to the budget officer of each county in the same manner as provided by section 50.640.
2. In all respects other than as provided in subsection 1 of this section, the budget of the circuit court shall follow the same course and be subject to the same rights, obligations and processes as otherwise provided by law.
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(L. 1995 H.B. 274 & 268 merged with S.B. 352)
CROSS REFERENCE:
Circuit clerk and circuit court judge, St. Louis City, budget estimate procedure, 478.428
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.650 - Liability of certain officers.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1959
50.650. Liability of certain officers. —
The accounting officer is personally liable on his bond for the amount of any obligation incurred by his erroneous certification as to the sufficiency of an appropriation or of a cash balance, or for any warrant drawn when there is not a sufficient amount unencumbered in the appropriation or a sufficient unencumbered cash balance in the fund to pay the warrant, or for the payment of any amount not legally owed by the county. Any officer purchasing any supplies, materials or equipment is liable personally and on his bond for the amount of any obligation he incurs against the county without first securing the proper certificate from the accounting officer. The other officers, as the county commission requires, shall each give surety bond in an amount fixed by order of the county commission for the faithful performance of his duties and for a correct accounting for all moneys and other property in his custody. The sufficiency of the sureties shall be approved by the county commission. Any premium on the bonds shall be paid by the county.
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(RSMo 1939 § 10933, A.L. 1945 p. 603, A.L. 1959 S.B. 64)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.740 - Commission to revise and amend estimates (counties of the third and fourth classification).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 2017, 2 histories
50.740. Commission to revise and amend estimates (counties of the third and fourth classification). —
1. It is hereby made the first duty of the county commission in counties of classes three and four at its regular January term to go over the estimates and revise and amend the same in such way as to promote efficiency and economy in county government. The commission may alter or change any estimate as public interest may require and to balance the budget, first giving the person preparing supporting data an opportunity to be heard. After the county commission shall have revised the estimate it shall be the duty of the clerk of said commission forthwith to enter such revised estimate on the record of the said commission and the commission shall forthwith enter thereon its approval.
2. The county clerk shall within five days after the date of approval of such budget estimate file a certified copy thereof with the county treasurer, taking a receipt therefor, and he shall also forward a certified copy thereof to the state auditor by registered mail or by electronic means under subsection 4 of this section. The county treasurer shall not pay nor enter protest on any warrant except payroll for the current year until such budget estimate shall have been so filed. If any county treasurer shall pay or enter for protest any warrant except payroll before the budget estimate shall have been filed, as by sections 50.525 to 50.745 provided, the county treasurer shall be liable on the official bond for such act. Immediately upon receipt of the estimated budget the state auditor shall send to the county clerk the receipt therefor by registered mail or by electronic means under subsection 4 of this section.
3. Any order of the county commission of any county authorizing or directing the issuance of any warrant contrary to any provision of this law shall be void and of no binding force or effect; and any county clerk, county treasurer, or other officer participating in the issuance or payment of any such warrant shall be liable therefor upon the official bond.
4. For the purposes of fulfilling their respective requirements under subsection 2 of this section, the county clerk and state auditor may correspond with the other by email or other electronic system established by the state auditor for that purpose.
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(RSMo 1939 § 10917, A.L. 1965 p. 155, A.L. 2004 H.B. 795, et al., A.L. 2017 S.B. 112)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.745 - State auditor to develop, approve forms (third and fourth class counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1965
50.745. State auditor to develop, approve forms (third and fourth class counties). —
The state auditor shall develop or approve adequate forms which will be used by counties of the third or fourth class in compliance with sections 50.525 to 50.745. The state auditor is authorized to appoint committees of county commissioners and clerks to assist in developing such forms.
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(L. 1965 p. 155)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.750 - Missouri products to be purchased by officers.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
Effective - 28 Aug 1949
50.750. Missouri products to be purchased by officers. —
Every county officer, agent or any governing body of any county in this state authorized to make purchases for use of their county shall purchase and use only those materials, products, supplies, provisions and other needed articles produced, manufactured, compounded, made or grown within the state of Missouri, when they are found in marketable quantities in the state and are of a quality suited to the purpose intended, and can be secured without additional cost over foreign products or products of other states; provided, however, that quality and fitness of articles shall be considered in purchasing or letting contracts for articles herein mentioned.
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(RSMo 1939 § 14616, A. 1949 H.B. 2007)
Prior revision: 1929 § 13320
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 50 - County Finances, Budget and Retirement Systems › Section 50.753 - Purchasing agent, how appointed, compensation, assistants.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 50
• Effective - 28 Aug 1995
50.753. Purchasing agent, how appointed, compensation, assistants. —
The county commission of any county may by order of the commission appoint some suitable person to the position of county purchasing agent. The purchasing agent shall serve at the pleasure of the county commission, and at such compensation as is determined by the commission. The county commission may appoint assistants for the purchasing agent and may fix their compensation.
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(L. 1955 p. 365 § 1, A.L. 1973 H.B. 628, A.L. 1995 H.B. 274 & 268)