139.420. Collector-treasurer--final settlement of accounts.

MISSOURI STATUTES AND CODES

139.420. Collector-treasurer--final settlement of accounts.

Collector-treasurer--final settlement of accounts.

139.420. 1. The collector-treasurer of any county that has adoptedtownship organization, at the term of the county commission to be held on thefirst Monday in March of each year, shall make a final settlement of thecollector-treasurer's accounts with the county commission for state, county,school and township taxes; produce receipts from the proper officers for allschool and township taxes collected by the collector-treasurer's; pay over tothe county treasury all moneys remaining in his or her hands, collected by thecollector-treasurer on state and county taxes; make his or her return of alldelinquent or unpaid taxes, as required by law, and make oath before thecommission that the collector-treasurer has exhausted all the remediesrequired by law for the collection of such taxes.

2. On or before the twentieth day of March in each year, thecollector-treasurer shall make a final settlement with the township board.

3. If any collector-treasurer shall fail or refuse to make thesettlement required by this section, or shall fail or refuse to pay over thestate and county taxes, as provided in this section, the county commissionshall attach the collector-treasurer until the collector-treasurer shall makesuch settlement of his or her accounts or pay over the money found due fromthe collector-treasurer; and the commission shall cause the clerk thereof tonotify the director of revenue and the prosecuting attorney of the county atonce of the failure of such collector-treasurer to settle his or her accounts,or pay over the money found due from the collector-treasurer, and the directorof revenue and the prosecuting attorney shall proceed against such collectorin the manner provided in section 139.440, and such collector shall be liableto the penalties provided in section 139.440.