Section 54.320

There are multiple enactments of 54.320

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 54

Effective - 28 Aug 2026, 3 histories, see footnote   

  54.320.  Collector-treasurer, compensation — fees — deputies and assistants, compensation — training program, attendance required, expenses, compensation (township counties). — 1.  The county collector-treasurer in counties of the third and fourth classifications adopting township organization shall receive an annual salary 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.  A county collector-treasurer subject to the provisions of this section shall not receive an annual compensation less than the total compensation being received by the county treasurer ex officio collector in that county for services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988.  The county collector-treasurer shall receive the same percentage adjustments provided by county salary commissions for county officers in that county pursuant to section 50.333.  The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of county treasurer ex officio collector on January 1, 1997, or less than the total compensation being received for the services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988.  The salary shall be computed on the basis of the following schedule:

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

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In addition, the collector-treasurer shall collect on behalf of the county a fee for the collection of all back taxes and all delinquent taxes of two percent on all sums collected to be added to the face of the tax bill, and collected from the party paying the tax.  The collector-treasurer shall collect on behalf of the county a fee of three percent on all licenses, including current railroad and utility taxes, surtax, back taxes, delinquent taxes and interest collected by the collector-treasurer, to be deducted from the amounts collected.  The collector-treasurer shall collect on behalf of the county for the purpose of mailing statements and receipts required by section 139.350 a fee of one-half of one percent on all licenses and all taxes, including current taxes, back taxes, delinquent taxes, and interest collected by the collector-treasurer, to be deducted from the amounts collected.  All fees collected under this section shall be collected on behalf of the county and shall be deposited in the county treasury or as provided by law.  Collector-treasurers in counties having a township form of government are entitled to collect such fees immediately upon an order of the circuit court under section 139.031.  If the protest is later sustained and a portion of the taxes so paid is returned to the taxpayer the county shall return that portion of the fee collected on the amount returned to the taxpayer.  The collector-treasurer in each of the third and fourth classification counties which have adopted the township form of county government is entitled to employ deputies and assistants, and for the deputies and assistants is allowed not less than the amount allowed in 2003-2004, whichever is greater.

  2.  A county collector-treasurer who begins a term after August 28, 2026, shall receive an annual salary computed as set forth in the following schedule.

Assessed Valuation			Salary
Under $51,000,000			$36,100
51,000,000	to	100,000,000	39,100
100,000,001	to	150,000,000	42,100
150,000,001	to	200,000,000	45,100
200,000,001	to	250,000,000	48,100
250,000,001	to	300,000,000	51,100
300,000,001	to	350,000,000	54,100
350,000,001	to	400,000,000	57,100
400,000,001	to	450,000,000	60,100
450,000,001	to	500,000,000	63,100
500,000,001	to	550,000,000	66,100
550,000,001	to	600,000,000	69,100
600,000,001	to	1,000,000,000	72,100
1,000,000,001	to	5,000,000,000	75,100
5,000,000,001	to	10,000,000,000	78,100
10,000,000,001	or	more	81,100

  3.  Notwithstanding any provisions of law to the contrary, the collector-treasurer in each county of the third or fourth classification having a township form of government shall employ not fewer than one full-time deputy.  The collector-treasurer may employ such number of deputies and assistants as may be necessary to perform the duties of the office of collector-treasurer promptly and correctly, as determined by the collector-treasurer.  The office of the collector-treasurer shall be funded sufficiently to compensate deputies and assistants at a level no less than the compensation provided for other county employees.  Such deputies and assistants shall be allowed adjustments in compensation at the same percentage as provided for other county employees, as effective January first each year.

  4.  Two thousand dollars of the salary authorized in this section shall be payable to the collector-treasurer only if such officer has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the collector-treasurer's office when approved by a professional association of the county treasurers or county collectors of Missouri unless an alternative option is approved by the professional association.  The professional association approving the program shall provide a certificate of completion to each collector-treasurer who completes the training program and shall send a list of certified collector-treasurers to the county commission of each county.  Expenses incurred for attending the training session may be reimbursed to the county collector-treasurer in the same manner as other expenses as may be appropriated for that purpose.

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(RSMo 1939 § 13993, A.L. 1949 p. 626, A. 1949 H.B. 2012, A.L. 1951 p. 377, A.L. 1973 H.B. 265, A.L. 1979 H.B. 256, A.L. 1987 S.B. 65, et al., A.L. 1988 S.B. 431, A.L. 1990 H.B. 1452 subsecs. 1, 2, A.L. 1993 S.B. 250, A.L. 1997 S.B. 11, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2026 H.B. 1825)

Prior revisions: 1929 § 12316; 1919 § 13229; 1909 § 11717

CROSS REFERENCE:

Compensation in certain first classification counties, 50.343