EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE COMMITTEE SUBSTITUTE FOR
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 1606
101ST GENERAL ASSEMBLY
3703S.06C ADRIANE D. CROUSE, Secretary
AN ACT
To repeal sections 50.327, 50.800, 50.810, 50.815, 50.820, 55.160, 58.095, 58.200, 140.170,
140.190, and 473.742, RSMo, and to enact in lieu thereof nine new sections relating to
county officials, with penalty provisions.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 50.327, 50.800, 50.810, 50.815, 1
50.820, 55.160, 58.095, 58.200, 140.170, 140.190, and 473.742, 2
RSMo, are repealed and nine new sections enacted in lieu 3
thereof, to be known as sections 50.327, 50.815, 50.820, 55.160, 4
58.095, 58.200, 140.170, 140.1 90, and 473.742, to read as 5
follows:6
50.327. 1. Notwithstanding any other provisions of 1
law to the contrary, the salary schedules contained in 2
sections 49.082, 50.334, 50.343, 51.281, 51.282, 52.269, 3
53.082, 53.083, 54.261, 54.320, 55.091, 56.26 5, 58.095, and 4
473.742 shall be set as a base schedule for those county 5
officials. Except when it is necessary to increase newly 6
elected or reelected county officials' salaries, in 7
accordance with Section 13, Article VII, Constitution of 8
Missouri, to comply with the requirements of this section, 9
the salary commission in all counties except charter 10
counties in this state shall be responsible for the 11
computation of salaries of all county officials; provided, 12 SCS HCS HB 1606 2
however, that any percentage salary adju stments in a county 13
shall be equal for all such officials in that county. 14
2. Upon majority approval of the salary commission, 15
the annual compensation of part -time prosecutors contained 16
in section 56.265 and the county offices contained in 17
sections 49.082, 50.334, 50.343, 51.281, 51.282, 52.269, 18
53.082, 53.083, 54.261, 54.320, 55.091, 58.095, and 473.742 19
may be increased by up to two thousand dollars greater than 20
the compensation provided by the salary schedules; provided, 21
however, that any vot e to increase compensation be effective 22
for all county offices in that county subject to the salary 23
commission. 24
3. Upon the majority approval of the salary 25
commission, the annual compensation of a county coroner of 26
any county [of the second classification] not having a 27
charter form of government as provided in section 58.095 may 28
be increased up to fourteen thousand dollars greater than 29
the compensation provided by the salary schedule of such 30
section. 31
4. The salary commission of any count y of the third 32
classification may amend the base schedules for the 33
computation of salaries for county officials referenced in 34
subsection 1 of this section to include assessed valuation 35
factors in excess of three hundred million dollars; provided 36
that the percentage of any adjustments in assessed valuation 37
factors shall be equal for all such officials in that county. 38
50.815. 1. On or before [the first Monday in March ] 1
June thirtieth of each year, the county commission of each 2
county of the first [class not having a charter form of 3
government], second, third, or fourth classification shall, 4
with the assistance of the county clerk or other officer 5
responsible for the preparation of the financial statement , 6 SCS HCS HB 1606 3
prepare and publish in some newspaper of general circulation 7
published in the county , as provided under section 493.050, 8
a financial statement of the county for the year ending the 9
preceding December thirty -first. 10
2. The financial statement shall show at least the 11
following: 12
(1) A summary of the receipts of each fund of the 13
county for the year; 14
(2) A summary of the disbursements and transfers of 15
each fund of the county for the year; 16
(3) A statement of the cash balance at the beginning 17
and at the end of the year for each fund of the county; 18
(4) A summary of delinquent taxes and other due bills 19
for each fund of the county; 20
(5) A summary of warrants of each fund of the county 21
outstanding at the end of the year; 22
(6) A statement of bonded indebtedness, if any, at the 23
beginning and at the end of the year for each fund of the 24
county; [and] 25
(7) A statement of the tax levies of each fund of the 26
county for the year; and 27
(8) The name, office, and current gross annual salary 28
of each elected or appointed county official . 29
3. The financial statement need not show specific 30
disbursements, warrants issued, or the names of specific 31
payees except to comply with subdivision (8) of subsection 2 32
of this section, but every individual warrant, voucher, 33
receipt, court order and all other items, records, documents 34
and other information which are not specifically required to 35
be retained by the officer having initial charge thereof 36
[and which would be required to be included in or t o 37
construct a financial statement in the form prescribed for 38 SCS HCS HB 1606 4
other counties by section 50.800 ] shall be filed on or 39
before the date of publication of the financial statement 40
prescribed by subsection 1 of this section in the office of 41
the county clerk[, and]. The county clerk or other officer 42
responsible for the preparation of the financial statement 43
shall preserve the same, shall provide an electronic copy of 44
the data used to create the financial statement without 45
charge to any newspaper requestin g a copy of such data, and 46
shall cause the same to be available for inspection during 47
normal business hours on the request of any person, for a 48
period of five years following the date of filing in his or 49
her office, after which five -year period these records may 50
be disposed of according to law unless they are the subject 51
of a legal suit pending at the expiration of that period. 52
4. At the end of the financial statement, each 53
commissioner of the county commission and the county clerk 54
shall sign and append the following certificate: 55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
We, _________ , _________ , and _________ , duly
elected commissioners of the county commission of
_________ County, Missouri, and I, _____ ____ _________
, county clerk of that county, certify that the above
and foregoing is a complete and correct statement of
every item of information required in section 50.815
for the year ending December 31, [19] 20_________ , and
we have checked every rec eipt from every source and
every disbursement of every kind and to whom and for
what each disbursement was made, and each receipt and
disbursement is accurately included in the above and
foregoing totals. (If for any reason complete and
accurate information is not given the following shall
be added to the certificate.) Exceptions: the above
report is incomplete because proper information was not
available in the following records _________ which are
in the keeping of the following officer or officers
_________ .
SCS HCS HB 1606 5
5. Any person falsely certifying to any fact covered 81
by the certificate is liable on his or her bond and is 82
guilty of a misdemeanor and, on conviction thereof, shall be 83
punished by a fine of not less than two hundred dollars or 84
more than one thousand dollars, or by confinement in the 85
county jail for a period of not less than thirty days nor 86
more than six months, or by both such fine and confinement. 87
Any person charged with preparing the financial report who 88
willfully or knowingly makes a false report of a ny record 89
is, in addition to the penalties otherwise provided for in 90
this section, guilty of a felony, and upon conviction 91
thereof shall be sentenced to imprisonment by the division 92
of corrections for a term of not less than two years nor 93
more than five years. 94
[6. The provisions of sections 50.800 and 50.810 do 95
not apply to counties of the first class not having a 96
charter form of government, except as provided in subsection 97
3 of this section.] 98
50.820. 1. The statement required by section 50.815 1
shall be set in the standard column width measure which will 2
take the least space and the publisher shall file two proofs 3
of publication with the county commission and the commission 4
shall forward one proof to the state auditor and shall file 5
74 Date _________
75 __________________
76 __________________
77 __________________
78 Commissioners, County Commission
79 __________________
80 County Clerk SCS HCS HB 1606 6
the other in the office of the commission. As required 6
under section 493.025, a newspaper publishing the statement 7
shall charge and receive no more than its regular local 8
classified advertising rate, which shall be the rate on the 9
newspaper's rate schedule that was offered to the public 10
thirty days before the publication of the statement. The 11
county commission shall [not] pay the publisher [until] upon 12
the filing of proof of publication [is filed] with the 13
commission [and]. After verification, the state auditor 14
[notifies] shall notify the commission that proof of 15
publication has been received and that it complies with the 16
requirements of this section. 17
2. The statement shall be spread on the record of the 18
commission and for this purpose the publisher shall be 19
required to furnish the commission with at least two copies 20
of the statement which may be [pasted on] placed in the 21
record. 22
3. The state auditor shall notify the county treasurer 23
immediately of the receipt o f the proof of publication of 24
the statement. After the first day of [April] July of each 25
year the county treasurer shall not pay or enter for protest 26
any warrant for the pay of any of the county commission 27
until notice is received from the state audit or that the 28
required proof of publication has been filed. [Any county 29
treasurer paying or entering for protest any warrant for any 30
commissioner of the county commission prior to the receipt 31
of such notice from the state auditor shall be liable 32
therefor on his official bond. ] 33
4. The state auditor shall prepare sample forms for 34
financial statements required by section 50.815 and shall 35
[mail] provide the same to the county clerk of each county 36
of the first [class not having a charter form of 37 SCS HCS HB 1606 7
government], second, third, or fourth classification in this 38
state, but failure of the auditor to supply such forms shall 39
not in any way excuse any person from the performance of any 40
duty imposed by this section or by section 50.815. If any 41
county officer fails, neglects, or refuses to comply with 42
the provisions of this section or section 50.815 [he], the 43
county officer shall, in addition to other penalties 44
provided by law, be liable on his or her official bond for 45
dereliction of duty. 46
55.160. The auditor of each county of the first 1
classification not having a charter form of government and 2
of each county of the second classification shall keep an 3
inventory of all county property under the control and 4
management of the various officers and departments and shall 5
annually take an inventory of such property at an original 6
value of one thousand dollars or more showing the amount, 7
location and estimated value thereof. The auditor shall 8
keep accounts of all appropriations and exp enditures made by 9
the county commission, and no warrant shall be drawn or 10
obligation incurred without the auditor's certification that 11
an unencumbered balance, sufficient to pay the same, remain 12
in the appropriate account or in the anticipated revenue 13
fund against which such warrant or obligation is to be 14
charged. The auditor shall audit the accounts of all 15
officers of the county annually or upon their retirement 16
from office. The auditor shall audit, examine and adjust 17
all accounts, demands, and claims of every kind and 18
character presented for payment against the county, and 19
shall in the auditor's discretion approve to the county 20
commission of the county all lawful, true, just and legal 21
accounts, demands and claims of every kind and character 22
payable out of the county revenue or out of any county funds 23 SCS HCS HB 1606 8
before the same shall be allowed and a warrant issued 24
therefor by the commission. Whenever the auditor thinks it 25
necessary to the proper examination of any account, demand 26
or claim, the auditor may examine the parties, witnesses, 27
and others on oath or affirmation touching any matter or 28
circumstance in the examination of such account, demand or 29
claim before the auditor allows same. The auditor shall not 30
be personally liable for any cost for any proceeding 31
instituted against the auditor in the auditor's official 32
capacity. The auditor shall keep a correct account between 33
the county and all county and township officers, and shall 34
examine all records and settlements made by them for and 35
with the county commission or with each other, and the 36
auditor shall, whenever the auditor desires, have access to 37
all books, county records or papers kept by any county or 38
township officer or road overseer. The auditor shall, 39
during the first four d ays of each month, strike a balance 40
in the case of each county and township officer, showing the 41
amount of money collected by each, the amount of money due 42
from each to the county, and the amount of money due from 43
any source whatever to such office, an d the auditor shall 44
include in such balance any fees that have been returned to 45
the county commission or to the auditor as unpaid and which 46
since having been returned have been collected. Upon 47
request, the auditor shall have access to and the ability to 48
audit and examine claims of every kind and character for 49
which a county officer has a fiduciary duty. 50
58.095. 1. The county coroner in any county not 1
having a charter form of government shall receive an annual 2
salary computed on a basis as set forth in the following 3
schedule as well as any adjustment authorized under 4
subsection 3 of section 50.327 . The provisions of this 5 SCS HCS HB 1606 9
section shall not permit or require a reduction in the 6
amount of compensation being paid for the office o f coroner 7
on January 1, 1997: 8
2. One thousand dollars of the salary authorized in 21
this section shall be payable to the coroner only if the 22
coroner has completed at least twenty hours of classroom 23
instruction each calendar year as established by the coroner 24
standards and training commission unless exempted from the 25
training by the Missouri Coroners' and Medical Examiners' 26
Association for good cause. The Missouri Coroners' and 27
Medical Examiners' Association shall provid e a certificate 28
of completion to each coroner who completes the training 29
program and shall send a list of certified coroners to the 30
treasurer of each county and the department of health and 31
9 Assessed Valuation Salary
10 $18,000,000 to 40,999,999 $8,000
11 41,000,000 to 53,999,999 8,500
12 54,000,000 to 65,999,999 9,000
13 66,000,000 to 85,999,999 9,500
14 86,000,000 to 99,999,999 10,000
15 100,000,000 to 130,999,999 11,000
16 131,000,000 to 159,999,999 12,000
17 160,000,000 to 189,999,999 13,000
18 190,000,000 to 249,999,999 14,000
19 250,000,000 to 299,999,999 15,000
20 300,000,000 or more 16,000 SCS HCS HB 1606 10
senior services. The coroner standards and training 32
commission may certify training programs that satisfy the 33
requirements of this section in lieu of the training 34
provided by the Missouri Coroners' and Medical Examiners' 35
Association. Certified training completion shall be 36
submitted to the Missouri Coroners' an d Medical Examiners' 37
Association which, upon validating the certified training, 38
shall submit the individual's name to the county treasurer 39
and department of health and senior services indicating the 40
individual is compliant with the training requirement s. 41
Expenses incurred for attending the training session may be 42
reimbursed to the county coroner in the same manner as other 43
expenses as may be appropriated for that purpose. All 44
elected or appointed coroners, deputy coroners, and 45
assistants to the coroner shall complete the annual training 46
described in this subsection within six months of election 47
or appointment. 48
3. The county coroner in any county not having a 49
charter form of government shall not, except upon two -thirds 50
vote of all the members of the salary commission, receive an 51
annual compensation in an amount less than the total 52
compensation being received for the office of county coroner 53
in the particular county for services rendered or performed 54
on the date the salary commission vo tes. 55
4. For the term beginning in 1997, the compensation of 56
the coroner, in counties in which the salary commission has 57
not voted to pay one hundred percent of the maximum 58
allowable salary, shall be a percentage of the maximum 59
allowable salary established by this section. The 60
percentage applied shall be the same percentage of the 61
maximum allowable salary received or allowed, whichever is 62
greater, to the presiding commissioner or sheriff, whichever 63 SCS HCS HB 1606 11
is greater, of that county for the year begin ning January 1, 64
1997. In those counties in which the salary commission has 65
voted to pay one hundred percent of the maximum allowable 66
salary, the compensation of the coroner shall be based on 67
the maximum allowable salary in effect at each time a 68
coroner's term of office commences following the vote to pay 69
one hundred percent of the maximum allowable compensation. 70
Subsequent compensation shall be determined as provided in 71
section 50.333. 72
5. Effective January 1, 1997, the county coroner in 73
any county not having a charter form of government may, upon 74
the approval of the county commission, receive additional 75
compensation for any month during which investigations or 76
other services are performed for three or more decedents in 77
the same incident during such month. The additional 78
compensation shall be an amount that when added to the 79
regular compensation the sum shall equal the monthly 80
compensation of the county sheriff. 81
58.200. When the office of sheriff shall be vacant, by 1
death or otherwise, the coroner of the county is authorized 2
to perform all the duties which are by law required to be 3
performed by the sheriff, until another sheriff for such 4
county shall be appointed and qualified [,] and such coroner 5
shall have notice thereof[, and]. In such case, said 6
coroner may appoint one or more deputies, with the 7
approbation of the judge of the circuit court [;], and every 8
such appointment, with the oath of office endorsed thereon, 9
shall be filed in the office of the cler k of the circuit 10
court of the county. If the coroner becomes the acting 11
sheriff and the sheriff is no longer receiving the sheriff's 12
salary, the coroner may be paid, in addition to the 13
coroner's salary, the difference between the salaries of 14 SCS HCS HB 1606 12
sheriff and coroner so that the coroner receives the 15
equivalent of the sheriff's salary while serving as acting 16
sheriff. 17
140.170. 1. Except for lands described in subsection 1
7 of this section, the county collector shall cause a copy 2
of the list of delinquent lands and lots to be printed in 3
some newspaper of general circulation published in the 4
county for three consecutive weeks, one insertion weekly, 5
before the sale, the last insertion to be at least fifteen 6
days prior to the fourth Mon day in August. 7
2. In addition to the names of all record owners or 8
the names of all owners appearing on the land tax book it is 9
only necessary in the printed and published list to state in 10
the aggregate the amount of taxes, penalty, interest and 11
cost due thereon, each year separately stated. 12
3. To the list shall be attached and in like manner 13
printed and published a notice of said lands and lots 14
stating that said land and lots will be sold at public 15
auction to discharge the taxes, penalty , interest, and costs 16
due thereon at the time of sale in or adjacent to the 17
courthouse of such county, on the fourth Monday in August 18
next thereafter, commencing at ten o'clock of said day and 19
continuing from day to day thereafter until all are 20
offered. Such auction may also be conducted by electronic 21
media, including the internet, at the same time and at the 22
discretion of the county collector. 23
4. The county collector, on or before the day of sale, 24
shall insert at the foot of the list on his or her record a 25
copy of the notice and certify on his or her record 26
immediately following the notice the name of the newspaper 27
of the county in which the notice was printed and published 28
and the dates of insertions thereof in the newspaper. 29 SCS HCS HB 1606 13
5. The expense of such printing shall be paid out of 30
the county treasury and shall not exceed the rate provided 31
for in chapter 493, relating to legal publications, notices 32
and advertisements, and the cost of printing at the rate 33
paid by the county shall be taxed as part of the costs of 34
the sale of any land or lot contained in the list. 35
6. The county collector shall cause the affidavit of 36
the printer, editor or publisher of the newspaper in which 37
the list of delinquent lands and notice of sale was 38
published, as provided by section 493.060, with the list and 39
notice attached, to be recorded in the office of the 40
recorder of deeds of the county, and the recorder shall not 41
charge or receive any fees for recording the same. 42
7. The county collector may have a separate list of 43
such lands, without legal descriptions or the names of the 44
record owners, printed in a newspaper of general circulation 45
published in such county for three consecutive weeks before 46
the sale of such lands for a parcel or lot of land that: 47
(1) Has an assessed value of one thousand five hundred 48
dollars or less and has been advertised previously; or 49
(2) Is a lot in a development of twenty or more lots 50
and such lot has an assessed value of one thousand five 51
hundred dollars or less. 52
The notice shall state that legal descriptions and the names 53
of the record owners of such lands shall be posted at any 54
county courthouse within the county and the office of the 55
county collector. 56
8. If, in the opinion of the coun ty collector, an 57
adequate legal description of the delinquent land and lots 58
cannot be obtained through researching the documents 59
available through the recorder of deeds, the collector may 60 SCS HCS HB 1606 14
commission a professional land surveyor to prepare an 61
adequate legal description of the delinquent land and lots 62
in question. The costs of any commissioned land survey 63
deemed necessary by the county collector shall be taxed as 64
part of the costs of the sale of any land or lots contained 65
in the list prepared under this section. 66
140.190. 1. On the day mentioned in the notice, the 1
county collector shall commence the sale of such lands, and 2
shall continue the same from day to day until each parcel 3
assessed or belonging to each person assessed sh all be sold 4
as will pay the taxes, interest and charges thereon, or 5
chargeable to such person in said county. 6
2. The person or land bank agency offering at said 7
sale, whether in person or by electronic media, to pay the 8
required sum for a tract s hall be considered the purchaser 9
of such land; provided, no sale shall be made to any person 10
or designated agent who is currently delinquent on any tax 11
payments on any property, other than a delinquency on the 12
property being offered for sale, and who d oes not sign an 13
affidavit stating such at the time of sale. Failure to sign 14
such affidavit as well as signing a false affidavit may 15
invalidate such sale. No bid shall be received from any 16
person not a resident of the state of Missouri or a foreign 17
corporation or entity all deemed nonresidents. A 18
nonresident shall file with said collector an agreement in 19
writing consenting to the jurisdiction of the circuit court 20
of the county in which such sale shall be made, and also 21
filing with such collector an appointment of some citizen of 22
said county as agent of said nonresident, and consenting 23
that service of process on such agent shall give such court 24
jurisdiction to try and determine any suit growing out of or 25
connected with such sale for taxes. After the delinquent 26 SCS HCS HB 1606 15
auction sale, any certificate of purchase shall be issued to 27
the agent. After meeting the requirements of section 28
140.405, the property shall be conveyed to the agent on 29
behalf of the nonresident, and the agent shall thereafter 30
convey the property to the nonresident. 31
3. All such written consents to jurisdiction and 32
selective appointments shall be preserved by the county 33
collector and shall be binding upon any person or 34
corporation claiming under the person consenting to 35
jurisdiction and making the appointment herein referred to; 36
provided further, that in the event of the death, disability 37
or refusal to act of the person appointed as agent of said 38
nonresident the county clerk shall become the appointee as 39
agent of said nonresident. 40
4. No person residing in any home rule city with more 41
than seventy-one thousand but fewer than seventy -nine 42
thousand inhabitants shall be eligible to offer to purchase 43
lands under this section unless such person has, no later 44
than ten days before the sale date, demonstrated to the 45
satisfaction of the official charged by law with conducting 46
the sale that the person is not the owner of any parcel of 47
real property that has two or more violations of the 48
municipality's building or housin g codes. A prospective 49
bidder may make such a demonstration by presenting 50
statements from the appropriate collection and code 51
enforcement officials of the municipality. This subsection 52
shall not apply to any taxing authority or land bank agency, 53
and entities shall be eligible to bid at any sale conducted 54
under this section without making such a demonstration. 55
473.742. 1. Each public administrator in counties of 1
the second, third or fourth classification and in the city 2
of St. Louis shall make a determination within thirty days 3 SCS HCS HB 1606 16
after taking office whether such public administrator shall 4
elect to receive a salary as defined herein or receive fees 5
as may be allowed by law to executors, administrators and 6
personal representativ es. The election by the public 7
administrator shall be made in writing to the county clerk. 8
Should the public administrator elect to receive a salary, 9
the public administrator's office may not then elect to 10
change at any future time to receive fees in lieu of 11
salary. Every public administrator who begins his or her 12
first term on or after January 1, 2023, shall be deemed to 13
have elected to receive a salary as provided in this section. 14
2. If a public administrator elects to be placed on 15
salary, the salary shall be based upon the average number of 16
open letters in the two years preceding the term when the 17
salary is elected, based upon the following schedule: 18
(1) Zero to five letters: salary shall be a minimum 19
of seven thousand five hund red dollars; 20
(2) Six to fifteen letters: salary shall be a minimum 21
of fifteen thousand dollars; 22
(3) Sixteen to twenty-five letters: salary shall be a 23
minimum of twenty thousand dollars; 24
(4) Twenty-six to thirty-nine letters: salary shall 25
be a minimum of twenty -five thousand dollars; 26
(5) Public administrators with forty or more letters 27
shall be considered full -time county officials and shall be 28
paid according to the assessed valuation schedule set forth 29
below: 30
31 Assessed Valuation Salary
32 $ 8,000,000 to 40,999,999 $29,000
33 $ 41,000,000 to 53,999,999 $30,000 SCS HCS HB 1606 17
(6) The public administrator in the city of St. Louis 50
shall receive a salary not le ss than sixty-five thousand 51
dollars; 52
(7) Two thousand dollars of the compensation 53
authorized in this section shall be payable to the public 54
administrator only if he or she has completed at least 55
twenty hours of instruction each calendar year rela ting to 56
the operations of the public administrator's office when 57
approved by a professional association of the county public 58
34 $ 54,000,000 to 65,999,999 $32,000
35 $ 66,000,000 to 85,999,999 $34,000
36 $ 86,000,000 to 99,999,999 $36,000
37 $ 100,000,000 to 130,999,999 $38,000
38 $ 131,000,000 to 159,999,999 $40,000
39 $ 160,000,000 to 189,999,999 $41,000
40 $ 190,000,000 to 249,999,999 $41,500
41 $ 250,000,000 to 299,999,999 $43,000
42 $ 300,000,000 to 449,999,999 $45,000
43 $ 450,000,000 to 599,999,999 $47,000
44 $ 600,000,000 to 749,999,999 $49,000
45 $ 750,000,000 to 899,999,999 $51,000
46 $ 900,000,000 to 1,049,999,999 $53,000
47 $ 1,050,000,000 to 1,199,999,999 $55,000
48 $ 1,200,000,000 to 1,349,999,999 $57,000
49 $ 1,350,000,000 and over $59,000 ; SCS HCS HB 1606 18
administrators of Missouri unless exempted from the training 59
by the professional association. The professional 60
association approving the program shall provide a 61
certificate of completion to each public administrator who 62
completes the training program and shall send a list of 63
certified public administrators to the treasurer of each 64
county. Expenses incurred for attending the training 65
session shall be reimbursed to the county public 66
administrator in the same manner as other expenses as may be 67
appropriated for that purpose. 68
3. If a public administrator is appointed by the court 69
as both a guardian and a conservator to the same ward or 70
protectee, it shall be considered two letters. 71
4. Notwithstanding subsection 2 or 5 of this section, 72
upon majority approval by the salary commission, a public 73
administrator may be paid according to the assessed 74
valuation schedule set forth in subdivision (5) of 75
subsection 2 of this section. If the salary commission 76
elects to pay a public administrator according to the 77
assessed valuation schedule, the salary commission shall not 78
elect to change at any future time to pay the pu blic 79
administrator's office according to the average number of 80
open letters in lieu of paying them according to the 81
assessed valuation schedule. 82
5. The initial compensation of the public 83
administrator who elects to be put on salary shall be 84
determined by the average number of letters for the two 85
years preceding the term when the salary is elected. Salary 86
increases or decreases according to the minimum schedule set 87
forth in [subsection 1 of] this section shall be adjusted 88
only after the numbe r of open letters places the workload in 89
a different subdivision for two consecutive years. Minimum 90 SCS HCS HB 1606 19
salary increases or decreases shall only take effect upon a 91
new term of office of the public administrator. The number 92
of letters each year shall be d etermined in accordance with 93
the reporting requirements set forth in law. 94
[4.] 6. All fees collected by a public administrator 95
who elects to be salaried shall be deposited in the county 96
treasury or with the treasurer for the city of St. Louis. 97
[5.] 7. Any public administrator in a county of the 98
first classification without a charter form of government 99
with a population of less than one hundred thousand 100
inhabitants who elects to receive fees in lieu of a salary 101
pursuant to this section may elect to join the Missouri 102
local government employees' retirement system created 103
pursuant to sections 70.600 to 70.755. 104
8. (1) A letter of guardianship and a letter of 105
conservatorship shall be counted as separate letters. 106
(2) For purposes of this subsection: 107
(a) "Letter of conservatorship" means the appointment 108
of a conservatorship of an estate by the court to a 109
protectee adjudged to be disabled; 110
(b) "Letter of guardianship" means the appointment of 111
a guardianship by the cour t to a ward adjudged to be 112
incapacitated. 113
[50.800. 1. On or before the first Monday 1
in March of each year, the county commission of 2
each county of the second, third, or fourth 3
class shall prepare and publish in some 4
newspaper as provided for in section 493.050, if 5
there is one, and if not by notices posted in at 6
least ten places in the county, a detailed 7
financial statement of the county for the year 8
ending December thirty -first, preceding. 9
2. The statement shall show t he bonded 10
debt of the county, if any, kind of bonds, date 11
of maturity, interest rate, rate of taxation 12
levied for interest and sinking fund and 13
authority for the levy, the total amount of 14
interest and sinking fund that has been 15 SCS HCS HB 1606 20
collected and interest and sinking fund on hand 16
in cash. 17
3. The statement shall also show 18
separately the total amount of the county and 19
township school funds on hand and loaned out, 20
the amount of penalties, fines, levies, 21
utilities, forfeitures, and any other taxes 22
collected and disbursed or expended during the 23
year and turned into the permanent school fund, 24
the name of each person who has a loan from the 25
permanent school fund, whether county or 26
township, the amount of the loan, date loan was 27
made and date of maturity, description of the 28
security for the loan, amount, if any, of 29
delinquent interest on each loan. 30
4. The statement shall show the total 31
valuation of the county for purposes of 32
taxation, the highest rate of taxation the 33
constitution permits the county commission to 34
levy for purposes of county revenue, the rate 35
levied by the county commission for the year 36
covered by the statement, division of the rate 37
levied among the several funds and total amount 38
of delinquent taxes for all years as of December 39
thirty-first. 40
5. The statement shall show receipts or 41
revenues into each and every fund separately. 42
Each fund shall show the beginning balance of 43
each fund; each source of revenue; the total 44
amount received from each source of revenue; the 45
total amount available in each fund; the total 46
amount of disbursements or expenditures from 47
each fund and the ending balance of each fund as 48
of December thirty-first. The total receipts or 49
revenues for the year into all funds shall be 50
shown in the recapitulation. In counties with 51
the township form of government, each township 52
shall be considered a fund pursuant to this 53
subsection. 54
6. Total disbursements or expenditures 55
shall be shown for warrants issued in each 56
category contained in the forms developed or 57
approved by the state auditor pursuant to 58
section 50.745. Total amount of warrants, 59
person or vendor to whom issued and purpose for 60
which issued shall be shown except as herein 61
provided. Under a separate heading in each fund 62
the statements shall show what warrants are 63
outstanding and unpaid for the lack of funds on 64
that date with appropriate balance or overdraft 65
in each fund as the case may be. 66
7. Warrants issued to pay for the service 67
of election judges and clerks o f elections shall 68
be in the following form: 69
Names of judges and clerks of elections at 70
$______ per day (listing the names run in and 71
not listing each name by lines, and at the end 72 SCS HCS HB 1606 21
of the list of names giving the total of the 73
amount of all the war rants issued for such 74
election services). 75
8. Warrants issued to pay for the service 76
of jurors shall be in the following form: 77
Names of jurors at $______ per day (listing 78
the names run in and not listing each name by 79
lines, and at the end of the list of names 80
giving the total of the amount of all the 81
warrants issued for such election service). 82
9. Warrants to Internal Revenue Service 83
for Social Security and withholding taxes shall 84
be brought into one call. 85
10. Warrants to the director of revenue of 86
Missouri for withholding taxes shall be brought 87
into one call. 88
11. Warrants to the division of employment 89
security shall be brought into one call. 90
12. Warrants to Missouri local government 91
employees' retirement system o r other retirement 92
funds for each office shall be brought into one 93
call. 94
13. Warrants for utilities such as gas, 95
water, lights and power shall be brought into 96
one call except that the total shall be shown 97
for each vendor. 98
14. Warrants issued to each telephone 99
company shall be brought into one call for each 100
office in the following form: 101
(Name of Telephone Company for ______ 102
office and total amount of warrants issued). 103
15. Warrants issued to the postmaster for 104
postage shall be brought into one call for each 105
office in the following form: 106
(Postmaster for ______ office and total 107
amount of warrants issued). 108
16. Disbursements or expenditures by road 109
districts shall show the warrants, if warrants 110
have been issued in the same manner as provided 111
for in subsection 5 of this section. If money 112
has been disbursed or expended by overseers the 113
financial statement shall show the total paid by 114
the overseer to each person for the year, and 115
the purpose of each payment. Receipts or 116
revenues into the county distributive school 117
fund shall be listed in detail, disbursements or 118
expenditures shall be listed and the amount of 119
each disbursement or expenditure. If any taxes 120
have been levied by virtue of Section 12(a) of 121
Article X of the Constitution of Missouri the 122
financial statement shall contain the following: 123
By virtue and authority of the 124
discretionary power conferred upon the county 125
commissions of the several counties of this 126
state to levy a tax of not to exceed 35 cents on 127
the $100 assessed valuation the county 128
commission of ______ County did for the year 129 SCS HCS HB 1606 22
covered by this report levy a tax rate of ______ 130
cents on the $100 assessed valuation which said 131
tax amounted to $______ and was disbursed or 132
expended as follows: 133
The statement shall show how the money was 134
disbursed or expended and if any part of the sum 135
has not been accounted for in detail under some 136
previous appropriate heading the portion not 137
previously accounted for shall be shown in 138
detail. 139
17. At the end of the statement the person 140
designated by the county commission to prepare 141
the financial statement herein required shall 142
append the following certificate: 143
Or if no one has been designated said statement 177
having been prepared by the county clerk, 178
signature shall be in the following f orm: 179
Clerk of the county commission and ex 180
officio officer designated to prepare financial 181
statement required by section 50.800, RSMo. 182
18. Any person falsely certifying to any 183
fact covered by the certificate is liable on his 184
bond and upon conviction of falsely certifying 185
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I, ______, the duly authorized agent
appointed by the county commission of
______ County, state of Missouri, to
prepare for publication the financial
statement as required by section 50.800,
RSMo, hereby certify that I have diligently
checked the records of the county and that
the above and foregoing is a complete and
correct statement of every item of
information required in section 50.800,
RSMo, for the year ending December 31,
______, and especially have I checked every
receipt from every source whatsoever and
every disbursement or expenditure of every
kind and to whom and for what each such
disbursement or expenditure was made and
that each receipt or revenue and
disbursement or expenditure is accur ately
shown. (If for any reason complete and
accurate information is not given the
following shall be added to the
certificate.) Exceptions: The above report
is incomplete because proper information
was not available in the following records
______ which are in the keeping of the
following officer or officers. The person
designated to prepare the financial
statement shall give in detail any
incomplete data called for by this section.
173 Date ______
174
175
176
Officer designated by county commission to
prepare financial statement required by
section 50.800, RSMo.
SCS HCS HB 1606 23
to any fact covered by the certificate is guilty 186
of a misdemeanor and punishable by a fine of not 187
less than two hundred dollars or more than one 188
thousand dollars or by imprisonment in the 189
county jail for not less than th irty days nor 190
more than six months or by both fine and 191
imprisonment. Any person charged with the 192
responsibility of preparing the financial report 193
who willfully or knowingly makes a false report 194
of any record, is, in addition to the penalty 195
otherwise provided for in this law, deemed 196
guilty of a felony and upon conviction shall be 197
sentenced to the penitentiary for not less than 198
two years nor more than five years. ] 199
[50.810. 1. The statement shall be 1
printed in not less than 8 -point type, but not 2
more than the smallest point type over 8 -point 3
type available and in the standard column width 4
measure that will take the least space. The 5
publisher shall file two proofs of publication 6
with the county commission and the commissio n 7
shall forward one proof to the state auditor and 8
shall file the other in the office of the 9
commission. The county commission shall not pay 10
the publisher until proof of publication is 11
filed with the commission and shall not pay the 12
person designated to prepare the statement for 13
the preparation of the copy for the statement 14
until the state auditor notifies the commission 15
that proof of publication has been received and 16
that it complies with the requirements of this 17
section. 18
2. The statement shall be spread on the 19
record of the commission and for this purpose 20
the publisher shall be required to furnish the 21
commission with at least two copies of the 22
statement that may be pasted on the record. The 23
publisher shall itemize the cost of publis hing 24
said statement by column inch as properly 25
chargeable to the several funds and shall submit 26
such costs for payment to the county 27
commission. The county commission shall pay out 28
of each fund in the proportion that each item 29
bears to the total cos t of publishing said 30
statement and shall issue warrants therefor; 31
provided any part not properly chargeable to any 32
specific fund shall be paid from the county 33
general revenue fund. 34
3. The state auditor shall notify the 35
county treasurer immediate ly of the receipt of 36
the proof of publication of the statement. 37
After the first of April of each year the county 38
treasurer shall not pay or enter for protest any 39
warrant for the pay of any commissioner of any 40
county commission until notice is receive d from 41
the state auditor that the required proof of 42 SCS HCS HB 1606 24
publication has been filed. Any county 43
treasurer paying or entering for protest any 44
warrant for any commissioner of the county 45
commission prior to the receipt of such notice 46
from the state auditor shall be liable on his 47
official bond therefor. 48
4. The state auditor shall prepare sample 49
forms for financial statements and shall mail 50
the same to the county clerks of the several 51
counties in this state. If the county 52
commission employs any per son other than a 53
bonded county officer to prepare the financial 54
statement the county commission shall require 55
such person to give bond with good and 56
sufficient sureties in the penal sum of one 57
thousand dollars for the faithful performance of 58
his duty. If any county officer or other person 59
employed to prepare the financial statement 60
herein provided for shall fail, neglect, or 61
refuse to, in any manner, comply with the 62
provisions of this law he shall, in addition to 63
other penalties herein provided, be liable on 64
his official bond for dereliction of duty. ] 65