139.460. Collector-treasurer--school taxes, collection--apportioned and kept--school districts.

MISSOURI STATUTES AND CODES

139.460. Collector-treasurer--school taxes, collection--apportioned and kept--school districts.

Collector-treasurer--school taxes, collection--apportioned andkept--school districts.

139.460. 1. The collector-treasurer shall be required to draw orprocure a plat of each school district or fractional part thereof in thecollector-treasurer's county, and shall keep a true and correct account ofall school moneys collected by him or her in each school district orfractional part thereof; and when said collector pays the moneys socollected by him or her to the township treasurer or school districttreasurer, he or she shall state the amount collected from each schooldistrict or fractional part thereof, and take duplicate receipts therefor,one of which he or she shall retain, and file the other with the townshipclerk.

2. As soon as the school funds are apportioned, the townshiptreasurer shall apply to the county collector-treasurer for the schoolmoneys belonging to each school district or fractional part thereof, in hisor her township, and the county collector-treasurer shall pay over to himor her all of said school money, taking duplicate receipts therefor, one ofwhich he or she shall file with the township clerk and one of which shallbe retained.

3. The township treasurer shall safely keep such money until paid outupon the order of the board of directors of the various school districts inhis or her township.

4. When any school district is divided by township or county lines,the district shall be considered in the township or county in which theschoolhouse is located, and the township treasurer holding any moneybelonging to fractional parts of districts in which no schoolhouse islocated shall pay over all such money to the township treasurer of thetownship in which the fractional part of the district having theschoolhouse is located, taking duplicate receipts therefor, one of whichshall be filed with the township clerk, and the township treasurer shallsettle annually with the township board on or before the twentieth day ofMarch in each year.