Missouri Revised Statutes
Chapter 52
County Collectors
←52.285
Section 52.290.1
52.295→
August 28, 2015
Collection of back taxes, certain counties--fee deposited in county general revenue fund and retirement fund--collection of back taxes, certain political subdivisions, fee.
52.290. 1. In all counties except counties having a charter form of
government before January 1, 2008, and any city not within a county, the
collector shall collect on behalf of the county a fee for the collection of
delinquent and back taxes of seven percent on all sums collected to be
added to the face of the tax bill and collected from the party paying the
tax. Two-sevenths of the fees collected pursuant to the provisions of this
section shall be paid into the county general fund, two-sevenths of the
fees collected pursuant to the provisions of this section shall be paid
into the tax maintenance fund of the county as required by section 52.312
and three-sevenths of the fees collected pursuant to the provisions of this
section shall be paid into the county employees' retirement fund created by
sections 50.1000 to 50.1200. Notwithstanding provisions of law to the
contrary, an authorization for collection of a fee for the collection of
delinquent and back taxes in a county's charter, at a rate different than
the rate allowed by law, shall control.
2. In all counties having a charter form of government, other than
any county adopting a charter form of government after January 1, 2008, and
any city not within a county, the collector shall collect on behalf of the
county and pay into the county general fund a fee for the collection of
delinquent and back 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
except that in a county with a charter form of government and with more
than two hundred fifty thousand but less than seven hundred thousand
inhabitants, the collector shall collect on behalf of the county a fee for
the collection of delinquent and back taxes of three percent on all sums
collected to be added to the face of the tax bill and collected from the
party paying the tax. If a county is required by section 52.312 to
establish a tax maintenance fund, one-third of the fees collected under
this subsection shall be paid into that fund; otherwise, all fees collected
under the provisions of this subsection shall be paid into the county
general fund.
3. Such county collector may accept credit cards as proper form of
payment of outstanding delinquent and back taxes due. No county collector
may charge a surcharge for payment by credit card.
(RSMo 1939 § 11182, A.L. 1945 p. 1847, A. 1949 H.B. 2010, A.L. 1957 p.
332, A.L. 1959 S.B. 62, A.L. 1987 S.B. 65, et al., A.L. 1994 S.B.
579, A.L. 2002 H.B. 1634, A.L. 2007 S.B. 22 merged with S.B. 497,
A.L. 2010 H.B. 1316)
Prior revisions: 1929 § 9969; 1919 § 12959; 1909 § 11511
2007
2002
1994
2007
52.290. 1. In all counties except counties having a charter form of
government and any city not within a county, the collector shall collect on
behalf of the county a fee for the collection of delinquent and back taxes
of seven percent on all sums collected to be added to the face of the tax
bill and collected from the party paying the tax. Two-sevenths of the fees
collected pursuant to the provisions of this section shall be paid into the
county general fund, two-sevenths of the fees collected pursuant to the
provisions of this section shall be paid into the tax maintenance fund of
the county as required by section 52.312 and three-sevenths of the fees
collected pursuant to the provisions of this section shall be paid into the
county employees' retirement fund created by sections 50.1000 to 50.1200,
RSMo.
2. In all counties having a charter form of government and any city
not within a county, the collector shall collect on behalf of the county
and pay into the county general fund a fee for the collection of delinquent
and back 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 except that in
a county with a charter form of government and with more than two hundred
fifty thousand but less than seven hundred thousand inhabitants, the
collector shall collect on behalf of the county a fee for the collection of
delinquent and back taxes of three percent on all sums collected to be
added to the face of the tax bill and collected from the party paying the
tax. If a county is required by section 52.312 to establish a tax
maintenance fund, one-third of the fees collected under this subsection
shall be paid into that fund; otherwise, all fees collected under the
provisions of this subsection shall be paid into the county general fund.
3. Such county collector may accept credit cards as proper form of
payment of outstanding delinquent and back taxes due. No county collector
may charge a surcharge for payment by credit card.
2002
52.290. 1. In all counties except counties of the first classification
having a charter form of government and any city not within a county, the
collector shall collect on behalf of the county a fee for the collection of
delinquent and back taxes of seven percent on all sums collected to be added
to the face of the tax bill and collected from the party paying the tax.
Two-sevenths of the fees collected pursuant to the provisions of this section
shall be paid into the county general fund, two-sevenths of the fees collected
pursuant to the provisions of this section shall be paid into the tax
maintenance fund of the county as required by section 52.312 and
three-sevenths of the fees collected pursuant to the provisions of this
section shall be paid into the county employees' retirement fund created by
sections 50.1000 to 50.1200, RSMo.
2. In all counties of the first classification having a charter form of
government and any city not within a county, the collector shall collect on
behalf of the county and pay into the county general fund a fee for the
collection of delinquent and back 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 except that in a county with a charter form of government and with
more than two hundred fifty thousand but less than three hundred fifty
thousand inhabitants, the collector shall collect on behalf of the county a
fee for the collection of delinquent and back taxes of three percent on all
sums collected to be added to the face of the tax bill and collected from the
party paying the tax. Two-thirds of the fees collected pursuant to the
provisions of this section shall be paid into the county general fund and
one-third of the fees collected pursuant to this section shall be paid into
the tax maintenance fund of the county as required by section 52.312, RSMo.
3. Such county collector may accept credit cards as proper form of
payment of outstanding delinquent and back taxes due. No county collector may
charge a surcharge for payment by credit card.
1994
52.290. 1. In all counties except counties of the first
classification having a charter form of government and any city
not within a county, the collector shall collect on behalf of the
county a fee for the collection of delinquent and back taxes of
five percent on all sums collected to be added to the face of the
tax bill and collected from the party paying the tax. Two-fifths
of the fees collected under the provisions of this section shall
be paid into the county general fund and three-fifths of the fees
collected under the provisions of this section shall be paid into
the county employees' retirement fund created by sections 50.1000
to 50.1200, RSMo.
2. In all counties of the first classification having a
charter form of government and any city not within a county, the
collector shall collect on behalf of the county and pay into the
county general fund a fee for the collection of delinquent and
back 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.
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