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	GENERAL PROVISIONS
52.010	Election — term — residency — other requirements. (8/28/2013)
52.015	Term — expiration. (8/28/1959)
52.020	Bonds — deposits of collections. (6/19/1989)
52.030	Bond in duplicate — where filed. (8/28/1945)
52.040	Bond — duties of director of revenue — penalty for evasion. (8/28/1957)
52.050	Failure to give bond — penalty. (8/28/1939)
52.060	Bond — lien against real estate. (8/28/1939)
52.070	Bond — validity. (8/28/1939)
52.080	Bond — examination by commission. (8/28/1959)
52.090	Failure to give additional bond — penalty. (8/28/1939)
52.100	Discharge of sureties — attachment of collector's goods and chattels. (8/28/1959)
52.110	Office, location — exception. (8/28/1939)
52.120	Branch office — location (certain third class counties). (1/2/1979)
52.130	Branch office — records — deputies (certain third class counties). (1/2/1979)
52.140	Branch office — expenses (third class counties). (3/6/1979)
52.150	Appointee to fill vacancy — powers and duties — audit of collector's office required, procedure. (8/28/1982)
52.160	Expiration of term, resignation or removal — disposition of moneys. (8/28/1959)
52.170	Payment of moneys to director of revenue. (8/28/1945)
52.180	Disposition and audit of tax books in case of vacancy. (8/28/1939)
52.185	Adequate bookkeeping and accounting system to be established by county collector in certain counties using data processing system of record keeping (all noncharter counties). (8/28/2003)
52.200	New collector — receipts for tax book. (8/28/1959)
52.210	Contents of receipt. (8/28/1939)
52.220	Collector of St. Louis City — duties. (8/28/1939)
52.230	Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification). (8/28/2013)
52.240	Tax statements and receipts, mailed or electronically transmitted where — postage, how paid — failure to receive, effect of — claim of errors by taxpayer, procedure. (8/28/2013)
52.245	Compensation for attendance at training session for county officials (second, third, fourth and certain first class counties). (8/28/1984)
52.250	Fees for mailing statements and receipts to be deposited in county treasury (third and fourth class counties). (8/28/2002)
52.260	Fees for collecting certain taxes and fees to be deposited in county general revenue fund (certain counties). (8/28/2015)
52.265	Notary in office, when. (8/28/1959)
52.269	Compensation of county collector — training program, attendance required, when, expenses, compensation — certain fees may be retained (certain counties). (8/28/2004)
52.271	Deputies and assistants, compensation. (8/28/2004)
52.275	Drainage and levee tax commissions. (8/28/1998)
52.285	Delinquent taxes — notice (second class counties). (1/1/1988)
52.290	Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee. (1/1/2018)
52.295	Determination of compensation. (8/28/1959)
52.300	Deputies and assistants — appointment — powers — collector responsible for — bond requirements. (8/28/2002)
52.310	Collector, deputy or assistant not eligible to office, when. (8/28/1939)
52.312	Tax maintenance fund established, use of money. (8/28/2010)
52.315	Monthly deposits in tax maintenance fund — additional uses of money — audit of fund. (8/28/2007)
52.317	Moneys provided for budget purposes, requirements — moneys remaining in fund at end of calendar year, requirements — one-time expenditures, common fund permitted. (8/28/2007)
	COUNTIES OF THE FIRST CLASSIFICATION
52.320	Record-keeping duties — contracts for collection of municipal taxes, additional compensation (certain counties). (8/28/2012)
52.325	Additional compensation of county collectors, effective when (certain first class counties). (8/28/1981)
52.340	Deputies, appointment, compensation. (8/28/1973)
	SECOND CLASSIFICATION AND CERTAIN FIRST CLASSIFICATION COUNTIES
52.360	Daily deposits and reports — interest. (8/28/1985)
52.361	Back tax books, duty to prepare. (8/28/2010)
52.370	Disbursements, how made. (8/28/2010)
52.380	Bond, amount, how set. (8/28/1973)
52.385	Collector may maintain branch office, where. (8/28/1999)
52.390	Depositaries, advertising for, procedure. (8/28/1973)
52.400	Violation — penalty. (8/28/1939)
52.410	Deputies and assistants. (8/28/1945)
52.430	Compensation, limitation on. (8/28/1973)

- Cross References
	City or town school taxes, collector to pay over to treasurer of board, 165.071
	Collection of taxes, generally, Chaps. 139, 140, 141
	Compensation and commissions lost by school operating levy reduction, offset procedure, 50.338
	Compensation in certain first classification counties, 50.343
	County employees' retirement system, 50.1000 to 50.1300
	Drainage taxes, duty of collector, 242.540
	Levee taxes, duty of collector, 245.200, 245.250
	Peddler's license, collector to settle monthly with county commission, 150.490, 150.530
	Railroad taxes, separate accounts, collector to make monthly and annual settlements, 151.260, 151.270
	Records, authorizing photograph, microfilm or photostat reproduction, 109.120 to 109.140
	Reports, daily to auditor in certain counties, 55.190
	Settlement, with respect to money due state, 136.160 to 136.230
	Sewer tax bills, duty of collector, 249.610 to 249.630
	Special assessment, sewers, collector to receive payment, 249.640
	Strays, duty of collector, 271.230 to 271.250
	Suits, to enforce tax lien, fees and costs, 141.150
	Surety bonds, regulations regarding, 107.010 to 107.110
	Taxation of manufacturers, duties of collector, 150.300 to 150.370
	Taxation of merchants, duties of collector, 150.010 to 150.080, 150.100 to 150.290
	Treasurer, ex officio collector, 54.280 to 54.330