137.395. County commission to establish system of bookkeeping. - Missouri Statutes

County commission to establish system of bookkeeping.

137.395. The county commission is empowered and authorizedto facilitate and expedite the assessment, calculation, extensionand collection of taxes, and may by order prescribe a method orsystem to facilitate the assessment, calculation, extension andcollection of taxes. Such system shall specify the kind of booksand forms except assessment blanks to be used by the assessor,county clerk and collector and shall prescribe the method andmanner of calculating, extending or computing the taxes and theform and manner of preparation of tax bills. To facilitate andexpedite the assessment, calculation, extension and collection oftaxes, an adequate system of bookkeeping and accounting may beestablished and the necessary mechanical devices or equipmentshall be procured and employed for this purpose and saidcommission shall designate the manner of the performance of theduties required to make such system efficient and operative.

(L. 1945 p. 1930 § 19)