FIRST REGULAR SESSION
[TRULY AGREED TO AND FINALLY PASSED]
CONFERENCE COMMITTEE SUBSTITUTE FOR
HOUSE COMMITTEE SUBSTITUTE FOR
SENATE SUBSTITUTE FOR
SENATE BILL NO. 11
89TH GENERAL ASSEMBLY
1997
S0059.10T
To repeal sections 49.082, 50.334, 51.281, 52.269, 53.082, 53.270, 54.261, 54.320, 55.091, 56.600, 56.830, 57.295, 57.317, 57.550, 59.220, 82.390, 82.520 and 82.599, RSMo 1994, and sections 50.333, 50.343, 52.230, 56.265, 58.095, 58.700 and 473.739, RSMo Supp. 1996, relating to certain county officers, and to enact in lieu thereof thirty new sections relating to the same subject.
Be it enacted by the General Assembly of the State of Missouri, as follows:
     Section A. Sections 49.082, 50.334, 51.281, 52.269, 53.082, 53.270, 54.261, 54.320, 55.091, 56.600, 56.830, 57.295, 57.317, 57.550, 59.220, 82.390, 82.520 and 82.599, RSMo 1994, and sections 50.333, 50.343, 52.230, 56.265, 58.095, 58.700 and 473.739, RSMo Supp. 1996, are repealed and thirty new sections enacted in lieu thereof to be known as sections 49.082, 50.333, 50.334, 50.343, 50.1034, 51.281, 52.230, 52.269, 53.082, 53.270, 54.261, 54.320, 55.091, 56.265, 56.363, 56.365, 56.600, 56.830, 57.295, 57.317, 57.550, 58.095, 58.700, 59.220, 82.390, 82.520, 82.599, 473.739, 1, and 2, to read as follows:
     49.082. 1. A county commissioner in any county, other than in a first [class] classification chartered county or a first [class] classification county not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall, subject to any other adjustment otherwise provided in this section, receive an annual salary computed as set forth in the following schedule. The [population factor shall be as disclosed by the last preceding federal decennial census and the] assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of commissioner on January 1, [1988] 1997.
     [Assessed Valuation Salary
Less than $25,000,000$15,000
25,000,001 to 50,000,00015,500
50,000,001 to 75,000,00016,000
75,000,001 to 100,000,00016,500
100,000,001 to 125,000,00017,000
125,000,001 to 150,000,00018,000
150,000,001 to 200,000,00019,000
200,000,001 to 300,000,00020,000
300,000,001 to 400,000,00021,000
400,000,001 to 500,000,00022,000
500,000,001 or more23,000
     PopulationAmount
Less than 25,000 $1,000
25,001 to 50,0002,000
50,001 to 100,0003,000
100,001 to 150,0004,000
150,001 or more5,000]
     Assessed ValuationSalary
18,000,000 to 40,999,999$19,140
41,000,000 to 53,999,99919,800
54,000,000 to 65,999,99921,120
66,000,000 to 85,999,99922,440
86,000,000 to 99,999,99923,760
100,000,000 to 130,999,99925,080
131,000,000 to 159,999,999 26,400
160,000,000 to 189,999,99927,060
190,000,000 to 249,999,99927,390
250,000,000 to 299,999,99928,380
300,000,000 or more 29,700
     2. In addition to any compensation provided pursuant to subsection 1 of this section, the presiding commissioner of any [first class] county not having a charter form of government [and containing any part of a city with a population of three hundred thousand or more] shall receive two thousand dollars annual salary.
     3. Two thousand dollars of the salary authorized in this section shall be payable to a commissioner only if [he] the commissioner has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the commissioner's office when approved by a professional association of the county commissioners of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each commissioner who completes the training program and shall send a list of certified commissioners to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to a county commissioner in the same manner as other expenses as may be appropriated for that purpose.
     4. A county commissioner in any county, other than a first [class] classification charter county or a first [class] classification county not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall not, except upon a two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county commissioner or presiding commissioner respectively for the particular county for services rendered or performed on the date the salary commission votes.
     50.333. 1. There shall be a salary commission in every nonchartered county.
     2. The clerk of the circuit court of the judicial circuit in which such county is located shall set a date, time and place for the salary commission meeting and serve as temporary chairman of the salary commission until the members of the commission elect a chairman from their number. Upon written request of a majority of the salary commission members the clerk of the circuit court shall forthwith set the earliest date possible for a meeting of the salary commission. The circuit clerk shall give notice of the time and place of any meeting of the salary commission. Such notice shall be published in a newspaper of general circulation in such county at least five days prior to such meeting. Such notice shall contain a general description of the business to be discussed at such meeting.
     3. The members of the salary commission shall be:
     (1) The recorder of deeds if the recorder's office is separate from that of the circuit clerk;
     (2) The county clerk;
     (3) The prosecuting attorney;
     (4) The sheriff;
     (5) The county commissioners;
     (6) The collector or treasurer ex officio collector;
     (7) The treasurer or treasurer ex officio collector;
     (8) The assessor;
     (9) The auditor; [and]
     (10) The public administrator[.]; and
     (11) The coroner.
Members of the salary commission shall receive no additional compensation for their services as members of the salary commission. A majority of members shall constitute a quorum.
     4. Notwithstanding the provisions of sections 610.021 and 610.022, RSMo, all meetings of a county salary commission shall be open meetings and all votes taken at such meetings shall be open records. Any vote taken at any meeting of the salary commission shall be taken by recorded yeas and nays.
     5. In every county, the salary commission shall meet at least once before November thirtieth of each odd-numbered year. The salary commission may meet as many times as it deems necessary and may meet after November thirtieth and prior to December fifteenth of any odd-numbered year if the commission has met at least once prior to November thirtieth of that year. At any meeting of the salary commission, the members shall elect a chairman from their number. The county clerk shall present a report on the financial condition of the county to the commission once the chairman is [so] elected, and shall keep the minutes of the meeting.
     6. For purposes of this section, the 1988 base compensation is the compensation paid on September 1, 1987, plus the same percentage increase paid or allowed, whichever is greater, to the presiding commissioner or the sheriff, whichever is greater, of that county for the year beginning January 1, 1988. Such increase shall be expressed as a percentage of the difference between the maximum allowable compensation and the compensation paid on September 1, 1987. At its meeting in 1987 and at any meeting held in 1988, the salary commission shall determine the compensation to be paid to every county officer holding office on January 1, 1988. The salary commission shall establish the compensation for each office at an amount not greater than that set by law as the maximum compensation. If the salary commission votes to increase compensation [above the 1988 base compensation], but not to pay the maximum amount authorized by law for any officer or office, then the increase in compensation shall be the same percentage increase for all officers and offices and shall be expressed as a percentage of the difference between the maximum allowable compensation and the [1988 base] compensation being received at the time of the vote. If two-thirds of the members of the salary commission vote to decrease the compensation being received at the time of the vote below [the 1988 base] that compensation, all officers shall receive the same percentage decrease [from the difference between the 1988 base and the salary paid on September 1, 1987]. The commission may vote not to increase or decrease the [1988 base] compensation and [the 1988 base] that compensation shall continue to be the salary of such offices and officers during the subsequent term of office.
     7. For the year 1989 and every second year thereafter, the salary commission shall meet in every county as many times as it deems necessary on or prior to November thirtieth of any such year for the purpose of determining the amount of compensation to be paid to county officials. For each year in which the commission meets, the members shall elect a chairman from their number. The county clerk shall present a report on the financial condition of the county to the commission once the chairman is [so] elected, and shall keep minutes of the meeting. The salary commission shall then consider the compensation to be paid for the next term of office for each county officer to be elected at [the] their next general election[; however, until August 28, 1990, the compensation for all commissioners of the county commission shall be determined together at the meeting of the salary commission held in the year prior to the beginning of the next term for presiding commissioner and the compensation for the commissioners other than the presiding commissioner shall not be established or adjusted at any meeting of the salary commission at which the compensation of the presiding commissioner is not also established or adjusted. After August 28, 1990, salaries of associate commissioners shall be determined prior to their election; however, regardless of the percentage increase granted, associate commissioners shall not receive compensation in excess of the compensation received by the presiding commissioner]. If the commission votes not to increase or decrease the compensation, the salary being paid during the term in which the vote was taken shall continue as the salary of such offices and officers during the subsequent term of office. If the salary commission votes to increase the compensation, all officers or offices whose compensation is being considered by the commission at that time, shall receive the same percentage of the maximum allowable compensation. However, for any county in which all offices and officer's salaries have been set at one hundred percent of the maximum allowable compensation, the commission may vote to increase the compensation of county officers or offices at that or any subsequent meeting of the salary commission without regard to any law or maximum limitation [previously] established by law. Such increase shall be expressed as a percentage of the compensation being paid during the term of office when the vote is taken, and each officer or office whose compensation is being established by the salary commission at that time shall receive the same percentage increase over the compensation being paid for that office during the term when the vote is taken. This increase shall be in addition to any increase mandated by an official's salary schedule because of changes in assessed valuation [or population] during the current term. [If the salary commission votes to decrease the compensation, all officers and offices, except as otherwise provided in this subsection for county commissioners, shall receive the same percentage decrease; however, no salary or other compensation of county officers holding office on or after May 13, 1988, shall be decreased below the compensation being paid for the particular office on the date the salary commission votes, except upon a two-thirds vote of all of the members of the salary commission.] If the salary commission votes to decrease the compensation, a vote of two-thirds or more of all the members of the salary commission shall be required before the salary or other compensation of any county office shall be decreased below the compensation being paid for the particular office on the date the salary commission votes, and all officers and offices shall receive the same percentage decrease.
     8. The salary commission shall issue, not later than December fifteenth of any year in which it meets, a report of compensation to be paid to each officer and the compensation so set shall be paid beginning with the start of the subsequent term of office of each officer. The report of compensation shall be certified to the clerk of the county commission for the county and shall be in substantially the following form:
     The salary commission for ...................... County hereby certifies that it has met pursuant to law to establish compensation for county officers to be paid to such officers during the next term of office for the officers affected. The salary commission reports that there shall be (no increase in compensation) (an increase of .................. percent) (a decrease of ............. percent) (county officer's salaries set at ............... percent of the maximum allowable compensation). Salaries shall be adjusted each year on the official's year of incumbency for any change in [the last applicable decennial census or any change in] the last completed assessment that would affect the maximum allowable compensation for that office.
     9. For the meeting in 1989 and every meeting thereafter, in the event a salary commission in any county fails, neglects or refuses to meet as provided in this section, or in the event a majority of the salary commission is unable to reach an agreement and so reports or fails to certify a salary report to the clerk of the county commission by December fifteenth of any year in which a report is required to be certified by this section, then the compensation being paid to each affected office or officer on such date shall continue to be the compensation paid to the affected office or officer during the succeeding term of office.
     10. [The salary commission in each county which did not adopt a salary level of one hundred percent in 1987 and, upon petition of two-thirds of the members of the salary commission, the salary commission of any other county shall meet within thirty days after May 13, 1988, to reconsider any action or failure to act prior to May 13, 1988. Any salary schedule adopted or adjustments made in a previous salary schedule at the meeting required by this subsection shall be certified to the clerk of the county commission within forty-five days after May 13, 1988, and shall become the salary schedule for that county for the current term of office and the term of office for those officers to be elected in 1988 in lieu of any salary schedule adopted prior to May 13, 1988.
     11.] Other provisions of law notwithstanding, in every instance where an officer or employee of any county is paid a mileage allowance or reimbursement, the county commission shall allow or reimburse such officers or employees out of the county treasury at the highest rate paid to any county officer for each mile actually and necessarily traveled in the performance of their official duties. The county commission of any county may elect to pay a mileage allowance for any county commissioner for travel going to and returning from the place of holding commission meetings and for all other necessary travel on official county business in the personal motor vehicle of the commissioner presenting the claim. The governing body of any county of the first classification not having a charter form of government may provide by order for the payment of mileage expenses of elected and appointed county officials by payment of a certain amount monthly which would reflect the average monthly mileage expenses of such officer based on the amount allowed pursuant to state law for the payment of mileage for state employees. Any order entered for such purpose shall not be construed as salary, wages or other compensation for services rendered.
     [12.] 11. The term "maximum allowable compensation" as used in this section means the highest compensation which may be paid to the specified officer or office in the particular county based on the salary schedule established by law for the specified officer[, and in counties where compensation is computed on both a population and an assessed valuation factor, total compensation allowable shall be the sum of both the population and the assessed valuation factors which are applicable to the population and assessed valuation of the particular county] or office. If the salary commission at its meeting in 1987 voted for one hundred percent of the maximum allowable compensation and does not change such vote at its meeting held within thirty days after May 13, 1988, as provided in subsection 6 of this section, the one hundred percent shall be calculated on the basis of the total allowable compensation permitted after May 13, 1988.
     12. At the salary commission meeting which establishes the percentage rate to be applied to county officers during the next term of office, the salary commission may authorize the further adjustment of such officers' compensation as a cost-of-living component and effective January first of each year, the compensation for county officers may be adjusted by the county commission, and if the adjustment of compensation is authorized, the percentage increase shall be the same for all county officers, not to exceed the percentage increase given to the other county employees. The compensation for all county officers may be set as a group, although the change in compensation will not become effective until the next term of office for each officer.
     13. At the salary commission meeting in 1997 which establishes the salaries for those officers to be elected at the general election in 1998, the salary commission of each noncharter county may provide salary increases for associate county commissioners elected in 1996. This one-time increase is necessitated by the change from two to four year terms for associate commissioners pursuant to house bill 256, passed by the first regular session of the eighty-eighth general assembly in 1995.
     50.334. 1. In all counties, except counties of the first [class] classification having a charter form of government and counties of the first [class] classification not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, each recorder of deeds, if [his] the recorder's office [be] is separate from that of the circuit clerk, shall receive as total compensation for all services performed by [him] the recorder, except as provided pursuant to section 50.333, an annual salary which shall be computed on an assessed valuation basis as set forth in the following schedule. The assessed valuation factor shall be the amount thereof as computed for the year next preceding the computation. The county recorder of deeds whose office is separate from that of the circuit clerk in any county, other than a county of the first [class] classification having a charter form of government or a county of the first [class] classification not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county recorder of deeds in the particular county for services rendered or performed on [the date the salary commission votes] January 1, 1997.
     [ASSESSED VALUATIONSALARY
Less Than $25,000,000$24,000
$ 25,000,001 - $ 50,000,000$25,000
$ 50,000,001 - $ 75,000,000$26,000
$ 75,000,001 - $ 100,000,000$27,000
$ 100,000,001 - $ 125,000,000$28,000
$ 125,000,001 - $ 150,000,000$29,000
$ 150,000,001 - $ 200,000,000$30,000
$ 200,000,001 - $ 300,000,000$31,000
$ 300,000,001 - $ 400,000,000$33,000
$ 400,000,001 - $ 500,000,000$35,000
$ 500,000,001 - $ 750,000,000$38,000
$ 750,000,001 - $1,000,000,000$40,000
$1,000,000,001 or more$41,000]
     ASSESSED VALUATIONSALARY
$ 8,000,000 to 40,999,999$29,000
41,000,000 to 53,999,99930,000
54,000,000 to 65,999,99932,000
66,000,000 to 85,999,99934,000
86,000,000 to 99,999,99936,000
100,000,000 to 130,999,99938,000
131,000,000 to 159,999,99940,000
160,000,000 to 189,999,99941,000
190,000,000 to 249,999,99941,500
250,000,000 to 299,999,99943,000
300,000,000 or more45,000
     2. Two thousand dollars of the salary authorized in this section shall be payable to the recorder only if he has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the recorder's office when approved by a professional association of the county recorders of deeds of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each recorder who completes the training program and shall send a list of certified recorders to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county recorder in the same manner as other expenses as may be appropriated for that purpose.
     50.343. 1. Other provisions of law to the contrary notwithstanding, in any first [class] classification nonchartered county, including any county containing any part of a city with a population of three hundred thousand or more, the annual salary of a county recorder of deeds, clerk, auditor, county commissioner, collector, treasurer, assessor or salaried public administrator may be computed on an assessed valuation basis as set forth in the following schedule except as provided in subsection 2 of this section. The assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit a reduction in the amount of compensation [received by any person holding office as of May 13, 1988. Any person elected or appointed to the office of county recorder of deeds, clerk, auditor, county commissioner, collector, treasurer, or assessor in any first class nonchartered county, including any county containing any part of a city with a population of three hundred thousand or more, in those counties where such office exists on August 28, 1990, shall devote full time to the duties of the office] being paid on January 1, 1997, for any of the offices subject to this section on January 1, 1997.
     (1) For a recorder of deeds, clerk, auditor, presiding commissioner, collector, treasurer, assessor, or salaried public administrator:
     [Assessed ValuationSalary
875,000,001 to 950,000,000$37,000
950,000,001 to 1,000,000,00038,000
1,000,000,001 to 1,025,000,00038,500
1,025,000,001 to 1,050,000,00039,000
1,050,000,001 to 1,075,000,00039,500
1,075,000,001 to 1,100,000,00040,000
1,100,000,001 to 1,200,000,00040,500
1,200,000,001 to 1,300,000,00041,000
1,300,000,001 to 1,400,000,00041,500
1,400,000,001 to 1,500,000,00042,000
1,500,000,001 to 1,600,000,00042,500
1,600,000,001 to 1,700,000,00043,000
1,700,000,001 to 1,800,000,00043,500
1,800,000,001 to 1,900,000,00044,000
1,900,000,001 to 2,000,000,00044,500
2,000,000,001 or more45,000]
     Assessed ValuationSalary
450,000,001 to 600,000,000$47,000
600,000,001 to 750,000,00049,000
750,000,001 to 900,000,00051,000
900,000,001 to 1,050,000,00053,000
1,050,000,001 to 1,200,000,00055,000
1,200,000,001 to 1,350,000,00057,000
1,350,000,000 and over59,000
     (2) [Associate] Presiding commissioners shall receive a salary of two thousand dollars [less] more than the salary received by the [presiding commissioner] associate commissioners.
     2. After December 31, 1990, in any county of the second [class] classification which becomes a first [class] classification county without a charter form of government, the annual compensation of county recorder of deeds, clerk, auditor, county commissioner, collector, treasurer, assessor and the public administrator in counties where the public administrator is paid a salary under the provisions of section 473.740, RSMo, may be set at the option of the salary commission. On or before October first of the year immediately prior to the beginning of the county fiscal year following the general election after the certification by the state equalizing agency that the county possesses an assessed valuation placing it in first [class] classification status, the salary commission shall meet for the purpose of setting compensation for such county officials and such compensation shall be payable [upon the beginning of the next term of office of such officers;] immediately except that no compensation of any county official shall be reduced and the compensation of [associate] presiding county commissioners in any of such counties shall be two thousand dollars [less] more than the compensation paid to the [presiding commissioner] associate commissioners in that county. Thereafter in all such counties the salary commission shall meet [pursuant to subsections 1 to 5 of section 50.333] for the purpose of setting the compensation of the officers in this subsection who will be elected at the next general election, and such compensation shall be payable upon the beginning of the next term of office of such officers; except that, no compensation of any officer shall be reduced and the compensation of [associate] presiding county commissioners in any of such counties shall be two thousand dollars [less] more than the compensation paid to the [presiding commissioner] associate commissioners in that county. Two thousand dollars of the compensation established under the procedures authorized pursuant to this subsection shall be payable to a county officer only if [such] the officer has completed at least twenty hours of classroom instruction in the operation of [his] the office in the same manner as provided by law for officers subject to the provisions of section 50.333. At the salary commission meeting which establishes the percentage rate to be applied to county officers during the next term of office, the salary commission may authorize the further adjustment of such officers' compensation as a cost-of-living component and effective January first of each year, the compensation for county officers may be adjusted by the county commission, not to exceed the percentage increase given to the other county employees.
     3. Other provisions of this section to the contrary notwithstanding, at the option of a majority of the county salary commission members, the salary of associate commissioners of a county of the first classification without a charter form of government with a population of at least eighty-two thousand but not more than eighty-five thousand inhabitants may be set at no more than sixty-five percent of the amount on the salary schedule for the county affected.
     50.1034. 1. Should any error result in any member or beneficiary receiving more or less than he or she should have been entitled to receive had the error not occurred, the board shall correct such error and, as far as practicable, make future payments in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was entitled shall be paid, and to this end may recover any overpayment.
     2. A person who knowingly makes a false statement, or falsifies or permits to be falsified a record of the system, in an attempt to defraud the system is subject to fine or imprisonment pursuant to the Missouri revised statutes.
     3. The board of trustees of the county employees' retirement system shall cease paying benefits to any survivor or beneficiary who is charged with the intentional killing of a member without legal excuse or justification. A survivor or beneficiary who is convicted of such charge shall no longer be entitled to receive benefits. If the survivor or beneficiary is not convicted of such charge, the board shall resume payment of benefits and shall pay the survivor or beneficiary any benefits that were suspended pending resolution of such charge.
     51.281. 1. The county clerk in any county, other than in a first [class] classification county, shall receive an annual salary computed as set forth in the following schedule. The assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of clerk on January 1, [1988] 1997.
     [Assessed ValuationSalary
Less than $25,000,000$26,500
25,000,001 to 50,000,00027,500
50,000,001 to 75,000,00028,500
75,000,001 to 100,000,00029,500
100,000,001 to 125,000,00030,500
125,000,001 to 150,000,00031,500
150,000,001 to 200,000,00032,500
200,000,001 to 300,000,00033,500
300,000,001 to 400,000,00034,500
400,000,001 to 500,000,00036,500
500,000,001 to 750,000,00039,500
750,000,001 to 1,000,000,00041,500
1,000,000,001 or more 42,500]
     Assessed ValuationSalary
$ 18,000,000 to 40,999,999$29,000
41,000,000 to 53,999,99930,000
54,000,000 to 65,999,99932,000
66,000,000 to 85,999,99934,000
86,000,000 to 99,999,99936,000
100,000,000 to 130,999,99938,000
131,000,000 to 159,999,999      40,000
160,000,000 to 189,999,999      41,000
190,000,000 to 249,999,999      41,500
250,000,000 to 299,999,999      43,000
300,000,000 or more45,000
     2. Two thousand dollars of the salary authorized in this section shall be payable to the clerk only if [he] the clerk has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the clerk's office when approved by a professional association of the county clerks of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each clerk who completes the training program and shall send a list of certified clerks to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county clerk in the same manner as other expenses as may be appropriated for that purpose.
     3. The county clerk may retain any fees to which he is entitled for services performed in the issuance of fish and game licenses or permits.
     4. The county clerk in any county, other than a first [class] classification charter county or a first [class] classification county not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county clerk in the particular county for services rendered or performed on the date the salary commission votes.
     52.230. Each year the collectors of revenue in all counties of the first class not having a charter form of government, and in all second, third and fourth class counties of the state, not under township organization, shall mail to all resident taxpayers, at least fifteen days prior to delinquent date, a statement of all real and tangible personal property taxes due and assessed on the current tax books in the name of the taxpayers. Such statement shall also include the amount of real and tangible personal property taxes delinquent at the time of the mailing of the statement, including any interest and penalties associated with the delinquent taxes. Such statement shall declare upon its face, or by an attachment thereto, that they are delinquent at the time such statement is mailed for an amount of real or tangible personal property taxes, or both. Collectors shall also mail tax receipts for all the taxes received by mail.
     52.269. 1. In all counties, except first [class] classification counties having a charter form of government and first [class] classification counties not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, the county collector shall receive an annual salary which shall be paid in equal monthly installments by the county. The salary shall be computed on [a combination population-] an assessed valuation basis as provided in this subsection. The [population factor shall be as disclosed by the last preceding federal decennial census and the] assessed valuation factor shall be the amount as shown for the year next preceding the annual salary computation. A county collector subject to the provisions of this section shall not[, except upon two-thirds vote of all the members of the salary commission,] receive an annual compensation less than the total compensation being received by the county collector in that county for services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The county collector shall receive the same percentage adjustments provided by the county salary commissions for county officers in that county pursuant to section 50.333, RSMo. The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of county collector on January 1, 1997, or less than the total compensation being received for the services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The salary shall be computed on the basis of the following schedule:
[Population           Salary     Assessed ValuationSalary
5,000 or less $11,000       $10,000,000 or less$5,000
5,001 to 7,500      11,250      10,000,001 to 11,000,000 6,000
7,501 to 10,000       11,500      11,000,001 to 12,000,000 7,000
10,001 to 12,500       11,750      12,000,001 to 13,000,000 8,000
12,501 to 15,000      12,000      13,000,001 to 14,000,000 9,000
15,001 to 17,500      12,250      14,000,001 to 15,000,000 10,000
17,501 to 20,000       12,500      15,000,001 to 16,000,000 10,500
20,001 to 22,500      12,750       16,000,001 to 17,000,000 10,750
22,501 to 25,000       13,000      17,000,001 to 18,000,000 11,000
25,001 to 27,500      13,250       18,000,001 to 19,000,000 11,250
27,501 to 30,000       13,500       19,000,001 to 20,000,000 11,500
30,001 to 32,500      13,750       20,000,001 to 22,500,000 12,000
32,501 to 35,000       14,000       22,500,001 to 25,000,000 12,500
35,001 to 37,500       14,250       25,000,001 to 27,500,000 13,000
37,501 to 40,000       14,500       27,500,001 to 30,000,000 13,500
40,001 to 45,000       14,750       30,000,001 to 35,000,000 14,000
45,001 to 50,000       15,000       35,000,001 to 40,000,000 14,500
50,001 to 55,000       15,250       40,000,001 to 45,000,000 15,000
55,001 to 60,000       15,500       45,000,001 to 50,000,000 15,500
60,001 to 65,000       15,750       50,000,001 to 60,000,000 16,000
65,001 to 70,000       16,000       60,000,001 to 70,000,000 16,500
70,001 to 80,000       16,250       70,000,001 to 80,000,000 17,000
80,001 to 90,000       16,500       80,000,001 to 90,000,000 17,500
90,001 to 100,000       16,750       90,000,001 to 100,000,000 18,000
100,001 to 125,000      17,000     100,000,001 to 125,000,000 18,500
125,001 to 150,000      17,250      125,000,001 to 150,000,000 19,000
150,001 to 175,000      17,500      150,000,001 to 175,000,000 19,500
175,001 to 200,000      17,750      175,000,001 to 200,000,000 19,750
200,001 to 250,000      18,000      200,000,001 to 225,000,000 20,000
250,001 to 300,000      18,250      225,000,001 to 250,000,000 20,500
300,001 to 350,000      18,500      250,000,001 to 275,000,000 20,500
350,001 to 400,000      18,750      275,000,001 to 300,000,000 21,000
400,001 to 500,000      19,000      300,000,001 to 400,000,000 21,250
500,001 or more      19,000      400,000,001 or more 21,500]
     Assessed ValuationSalary
18,000,000 to 40,999,99929,000
41,000,000 to 53,999,99930,000
54,000,000 to 65,999,99932,000
66,000,000 to 85,999,99934,000
86,000,000 to 99,999,99936,000
100,000,000 to 130,999,99938,000
131,000,000 to 159,999,99940,000
160,000,000 to 189,999,999 41,000
190,000,000 to 249,999,99941,500
250,000,000 to 299,999,99943,000
300,000,000 or more45,000
     2. Two thousand dollars of the salary authorized in this section shall be payable to the collector only if [he] the collector has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the collector's office when approved by a professional association of the county collectors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each collector who completes the training program and shall send a list of certified collectors to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county collector in the same manner as other expenses as may be appropriated for that purpose.
     3. Any provision of law to the contrary notwithstanding, any fee provided for in section 52.250 or 52.275, when collected on ditch and levee taxes, shall not be collected on behalf of the county and deposited into the county general revenue fund. Such fee shall be retained by the collector as compensation for his services, in addition to any amount provided for such collector in this section. Any fee which may be retained by the collector under the terms of such contract may be retained in addition to all other compensation provided by law.
     4. Except as provided in subsection 3 of this section, after the next general election following January 1, 1988, all fees collected by the collector shall be collected on behalf of the county and deposited in the county general revenue fund.
     53.082. 1. The county assessor in any county, other than in a first [class] classification county, shall receive an annual salary computed as set forth in the following schedule provided in this subsection. The assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of assessor on [January 1, 1988] September 1, 1997.
     [Assessed ValuationSalary
$0 to 20,000,000$25,900
20,000,001 to 25,000,000 26,400
25,000,001 to 30,000,000 26,900
30,000,001 to 40,000,000 28,900
40,000,001 to 50,000,000 29,400
50,000,001 to 55,000,000 29,900
55,000,001 to 60,000,000 30,400
60,000,001 to 65,000,000 30,900
65,000,001 to 70,000,000 31,400
70,000,001 to 100,000,00032,400
100,000,001 to 150,000,000 32,900
150,000,001 to 200,000,000 33,400
200,000,001 to 250,000,00033,900
250,000,001 to 300,000,00034,400
300,000,001 to 350,000,00034,900
350,000,001 to 450,000,00035,400
450,000,001 to 550,000,00035,900
550,000,001 to 750,000,00036,400
750,000,001 or more36,900]
     Assessed ValuationSalary
18,000,000 to 40,999,99929,000
41,000,000 to 53,999,99930,000
54,000,000 to 65,999,99932,000
66,000,000 to 85,999,99934,000
86,000,000 to 99,999,99936,000
100,000,000 to 130,999,99938,000
131,000,000 to 159,999,99940,000
160,000,000 to 189,999,99941,000
190,000,000 to 249,999,99941,500
250,000,000 to 299,999,99943,000
300,000,000 or more     45,000
     2. The compensation for county assessors in second, third and fourth classification counties for the term of office beginning September 1, 1997, shall be calculated pursuant to the salary schedule in this section using the percentage increase approved by the county salary commission when establishing the compensation for the office of county assessor at the salary commission meeting in 1997. This salary shall become effective on September 1, 1997.
     [2.] 3. Two thousand dollars of the salary authorized in this section shall be payable to the assessor only if [he] the assessor has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the assessor's office when approved by a professional association of the county assessors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each assessor who completes the training program and shall send a list of certified assessors to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county assessor in the same manner as other expenses as may be appropriated for that purpose.
     [3.] 4. The county assessor in any county, except a first [class] classification county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county assessor in the particular county for services rendered or performed on the date the salary commission votes.
     53.270. Any county assessor who has served for sixteen or more [consecutive] years as [a county] an assessor shall be exempt from attending or completing any course of study or classroom instruction required by this chapter to receive any additional compensation. Such assessor shall receive all increases in compensation granted to county assessors who complete such classroom instruction or course of study. If such assessor elects to attend or complete such study or classroom instruction his expenses shall be reimbursed.
     54.261. 1. [The county treasurer shall, except as provided pursuant to section 50.333, RSMo, and this section, receive as compensation for services performed an annual base salary as follows: county treasurers of counties of the first class not having a charter form of government and containing a portion of a city with a population of three hundred thousand or more, six thousand five hundred dollars; county treasurers of counties of the second class, five thousand dollars; county treasurers of counties of the third class, three thousand five hundred dollars; and county treasurers of counties of the fourth class, two thousand dollars.
     2. In addition to the annual base salary,] The county treasurer in counties of the first [class] classification, not having a charter form of government and containing a portion of a city with a population of three hundred thousand or more, and in counties of the second, third and fourth [class] classifications of this state, shall receive as compensation for services performed by [him] the treasurer an annual salary [which shall equal the sum of two variable amounts, one based upon the population of the county and the other] based upon the assessed valuation of the county. The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of treasurer on January 1, 1997.
     [3. The amount of salary based upon population as disclosed by the last preceding federal decennial census shall be computed according to the following schedule:
County Population Salary
Less than 4,000$ 5,670
4,000 to 5,000 5,760
5,001 to 6,0005,850
6,001 to 7,000 5,940
7,001 to 8,000 6,030
8,001 to 9,000 6,120
9,001 to 10,0006,210
10,001 to 12,500 6,300
12,501 to 15,000 6,390
15,001 to 17,500 6,480
17,501 to 20,000 6,570
20,001 to 25,000 6,660
25,001 to 30,0006,750
30,001 to 35,000 6,840
35,001 to 40,000 7,020
40,001 to 45,000 7,200
45,001 to 50,000 7,380
50,001 to 60,000 7,560
60,001 to 70,000 7,740
70,001 to 80,000 8,010
80,001 to 90,000 8,280
90,001 to 100,000 8,460
100,001 to 125,000 8,730
125,001 to 150,000 9,000
150,001 to 175,000 9,270
175,001 to 200,0009,540
200,001 to 225,0009,810
225,001 to 250,00010,080
250,001 to 275,000 10,440
275,001 to 300,000 10,800
300,001 to 325,000 11,160
325,001 to 350,000 11,520
350,001 to 400,000 11,970
400,001 to 450,000 12,420
450,001 to 500,000 12,870
500,001 or more 13,320
     4.] 2. The amount of salary based upon assessed valuation shall be computed according to the following schedule:
     [County Assessed Valuation Salary
Less than 10,000,000$3,600
10,000,001 to 11,000,000 5,580
11,000,001 to 12,000,000 5,670
12,000,001 to 13,000,000 5,760
13,000,001 to 14,000,000 5,850
14,000,001 to 15,000,000 5,940
15,000,001 to 16,000,000 6,030
16,000,001 to 17,000,000 6,120
17,000,001 to 18,000,000 6,210
18,000,001 to 19,000,000 6,300
19,000,001 to 20,000,000 6,390
20,000,001 to 22,500,000 6,570
22,500,001 to 25,000,000 6,750
25,000,001 to 27,500,000 6,930
27,500,001 to 30,000,000 7,110
30,000,001 to 32,500,000 7,290
32,500,001 to 35,000,000 7,470
35,000,001 to 37,500,000 7,650
37,500,001 to 40,000,000 7,830
40,000,001 to 42,500,000 8,010
42,500,001 to 45,000,000 8,190
45,000,001 to 47,500,000 8,370
47,500,001 to 50,000,000 8,550
50,000,001 to 55,000,000 8,775
55,000,001 to 60,000,000 9,000
60,000,001 to 65,000,000 9,225
65,000,001 to 70,000,000 9,450
70,000,001 to 75,000,000 9,675
75,000,001 to 80,000,000 9,900
80,000,001 to 85,000,000 10,125
85,000,001 to 90,000,000 10,350
90,000,001 to 95,000,000 10,575
95,000,001 to 100,000,000 10,800
100,000,001 to 125,000,000 11,070
125,000,001 to 150,000,000 11,340
150,000,001 to 175,000,000 11,610
175,000,001 to 200,000,000 11,880
200,000,001 to 225,000,000 12,150
225,000,001 to 250,000,000 12,420
250,000,001 to 275,000,000 12,690
275,000,001 to 300,000,000 12,960
300,000,001 to 325,000,000 13,230
325,000,001 to 350,000,000 13,500
350,000,001 to 375,000,000 13,770
375,000,001 to 400,000,000 14,040
400,000,001 to 425,000,000 14,310
425,000,001 to 450,000,000 14,580
450,000,001 to 475,000,000 14,850
475,000,001 to 500,000,000 15,120
500,000,001 to 525,000,000 15,390
525,000,001 to 550,000,000 15,660
550,000,001 to 575,000,000 15,930
575,000,001 to 600,000,000 16,200
600,000,001 to 625,000,000 16,470
625,000,001 to 650,000,000 16,740
650,000,001 to 675,000,000 17,010
675,000,001 to 700,000,000 17,280
700,000,001 to 725,000,000 17,550
725,000,001 to 750,000,000 17,820
750,000,001 to 775,000,000 18,090
775,000,001 to 800,000,000 18,360
800,000,001 to 825,000,000 18,630
825,000,001 to 850,000,000 18,900
850,000,001 to 875,000,000 19,170
875,000,001 to 900,000,000 19,440
900,000,001 to 925,000,000 19,710
925,000,001 to 950,000,000 19,980
950,000,001 to 975,000,000 20,250
975,000,001 to 1,000,000,000 20,520
1,000,000,001 to 1,025,000,000 20,790
1,025,000,001 to 1,050,000,000 21,060
1,050,000,001 to 1,075,000,000 21,330
1,075,000,001 to 1,100,000,000 21,600
1,100,000,001 to 1,125,000,000 21,870
1,125,000,001 to 1,150,000,000 22,140
1,150,000,001 to 1,175,000,000 22,410
1,175,000,001 to 1,200,000,000 22,680
1,200,000,001 to 1,225,000,000 22,950
1,225,000,001 or more 23,220]
Assessed Valuation                Salary
$18,000,000 to 40,999,999          $21,460
41,000,000 to 53,999,999           22,200
54,000,000 to 65,999,999           23,680
66,000,000 to 85,999,999           25,160
86,000,000 to 99,999,999           26,640
100,000,000 to 130,999,999           28,120
131,000,000 to 159,999,999           29,600
160,000,000 to 189,999,999           30,340
190,000,000 to 249,999,999           30,710
250,000,000 to 299,999,999           31,820
300,000,000 or more           33,300
     [5.] 3. Two thousand dollars of the salary authorized in this section shall be payable to the treasurer only if [he] the treasurer has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the treasurer's office when approved by a professional association of the county treasurers or county collectors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each treasurer who completes the training program and shall send a list of certified treasurers to the county commission of each county. Expenses incurred for attending the training session may be reimbursed to the county treasurer in the same manner as other expenses as may be appropriated for that purpose.
     [6.] 4. The county treasurer in any county, other than a county of the first [class] classification having a charter form of government or a county of the first [class] classification not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall not, except upon two-thirds vote of all the members of the commission, receive an annual compensation in an amount less than the total compensation being received for the office of county treasurer in the particular county for services rendered or performed on the date the salary commission votes.
     5. In the event of a vacancy in the office of treasurer in any county except a county of the first classification with a charter form of government, when there is no deputy treasurer, the county commission shall appoint a qualified acting treasurer until such time as the vacancy is filled by the governor pursuant to section 105.030, RSMo.
     54.320. 1. The county treasurer ex officio collector in counties of the third and fourth [classes] classifications adopting township organization shall receive an annual salary as set forth in the following schedule. The [population factor shall be as disclosed by the last preceding federal decennial census and the] assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. A county treasurer ex officio collector subject to the provisions of this section shall not[, except upon two-thirds vote of all the members of the salary commission,] receive an annual compensation less than the total compensation being received by the county treasurer ex officio collector in that county for services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The county treasurer ex officio collector shall receive the same percentage adjustments provided by county salary commissions for county officers in that county pursuant to section 50.333, RSMo. The provisions of this section shall not permit or require a reduction in the amount of compensation being paid for the office of county treasurer ex officio collector on January 1, 1997, or less than the total compensation being received for the services rendered or performed for the period beginning March 1, 1987, and ending February 29, 1988. The salary shall be computed on the basis of the following schedule:
[Population          Salary     Assessed ValuationSalary
5,000 or less      $7,500      $10,000,000 or less$5,500
5,001 to 7,500       7,750       10,000,001 to 11,000,0006,500
7,501 to 10,000       8,000      11,000,001 to 12,000,0007,500
10,001 to 12,500      8,250      12,000,001 to 13,000,0008,500
12,501 to 15,000      8,500      13,000,001 to 14,000,0009,500
15,001 to 17,500       8,750      14,000,001 to 15,000,00010,500
17,501 to 20,000      9,000      15,000,001 to 16,000,00011,000
20,001 to 22,500      9,250      16,000,001 to 17,000,00011,250
22,501 to 25,000      9,500      17,000,001 to 18,000,00011,500
25,001 to 27,500      9,750      18,000,001 to 19,000,00011,750
27,501 to 30,000      10,000      19,000,001 to 20,000,00012,000
30,001 to 32,500       10,250      20,000,001 to 22,500,000 12,500
32,501 to 35,000       10,500      22,500,001 to 25,000,00013,000
35,001 to 37,500       10,750      25,000,001 to 27,500,00013,500
37,501 to 40,000       11,000      27,500,001 to 30,000,00014,000
40,001 to 45,000      11,250      30,000,001 to 35,000,00014,500
45,001 to 50,000       11,500      35,000,001 to 40,000,00015,000
50,001 to 55,000       11,750       40,000,001 to 45,000,00015,500
55,001 to 60,000       12,000      45,000,001 to 50,000,00016,000
60,001 to 65,000       12,250      50,000,001 to 60,000,00016,500
65,001 to 70,000       12,500      60,000,001 to 70,000,00017,000
70,001 to 80,000       12,750      70,000,001 to 80,000,00017,500
80,001 to 90,000      13,000       80,000,001 to 90,000,00018,000
90,001 to 100,000       13,250      90,000,001 to 100,000,00018,500
100,001 to 125,000      13,500 100,000,001 to 125,000,00019,000
125,001 to 150,000 13,750 125,000,001 to 150,000,00020,000
150,001 to 175,000      14,000 150,000,001 to 175,000,00020,500
175,001 or more       14,250 175,000,001 or more21,500]
     Assessed ValuationSalary
$18,000,000 to 40,999,999$29,000
41,000,000 to 53,999,999 30,000
54,000,000 to 65,999,999 32,000
66,000,000 to 85,999,999 34,000
86,000,000 to 99,999,999 36,000
100,000,000 to 130,999,999 38,000
131,000,000 to 159,999,999 40,000
160,000,000 to 189,999,999 41,000
190,000,000 to 249,999,999 41,500
250,000,000 to 299,999,999 43,000
300,000,000 to 449,999,999 45,000
In addition, the ex officio collector shall be allowed to retain a commission for the collection of all back taxes and all delinquent 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. The ex officio collector shall be allowed a commission of three percent on all licenses, and all taxes, including current taxes, back taxes, delinquent taxes and interest collected by [him] the ex officio collector, to be deducted from the amounts collected. The three percent allowed to be retained shall be withheld on behalf of the county and shall be deposited in the county treasury or as provided by law and beginning January 1, 1989, the two percent allowed to be retained for collection of all back taxes and delinquent taxes shall be withheld on behalf of the county and shall be deposited in the county treasury or as provided by law. The treasurer ex officio collector in each of the third and fourth [class] classification counties which have adopted the township form of county government is entitled to employ deputies and assistants, and for the deputies and assistants is allowed not less than the amount allowed in 1992 or 1993, whichever is greater.
     2. Two thousand dollars of the salary authorized in this section shall be payable to the treasurer ex officio collector only if [he] such officer has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the treasurer ex officio collector's office when approved by a professional association of the county treasurers or county collectors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each treasurer ex officio collector who completes the training program and shall send a list of certified treasurer ex officio collectors to the county commission of each county. Expenses incurred for attending the training session may be reimbursed to the county treasurer ex officio collector in the same manner as other expenses as may be appropriated for that purpose.
     55.091. 1. The county auditor in any county, other than in a first [class] classification chartered county or a first [class] classification county not having a charter form of government and not containing any part of a city with a population of three hundred thousand or more, shall receive an annual salary computed on an assessed valuation basis as set forth in the following schedule. The assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of auditor on January 1, [1988] 1997.
[Assessed ValuationSalary
100,000,001 to 125,000,000 $28,000
125,000,001 to 150,000,000 29,000
150,000,001 to 200,000,000 30,000
200,000,001 to 300,000,000 31,000
300,000,001 to 400,000,000 33,000
400,000,001 to 500,000,000 35,000
500,000,001 to 750,000,000 38,000
750,000,001 to 1,000,000,000 40,000
1,000,000,001 or more 41,000]
     Assessed ValuationSalary
131,000,000 to 189,999,999$40,500
190,000,000 to 249,999,999                 41,500
250,000,000 to 299,999,999                 43,000
300,000,000 to 399,999,999 45,000
400,000,000 to 499,999,999 46,000
500,000,000 or more 47,000
     2. Two thousand dollars of the salary authorized in this section shall be payable to the auditor only if [he] the auditor has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the auditor's office when approved by a professional association of the county auditors of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each auditor who completes the training program and shall send a list of certified auditors to the treasurer of each county. Expenses incurred attending the training session may be reimbursed to the county auditor in the same manner as other expenses as may be appropriated for that purpose.
     3. The county auditor in any county, other than a first [class] classification charter county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation less than the total compensation being received for the office of county auditor in the particular county for services rendered or performed on the date the salary commission votes.
     56.265. 1. The county prosecuting attorney in any county, other than in a [first class] chartered county of the first classification, shall receive an annual salary computed as set forth in the following schedule, when applicable. The population factor shall be as disclosed in the last preceding federal decennial census and the assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation received by any person holding the office of prosecuting attorney on January 1, 1988.
     (1) For a full-time prosecutor [in a county of the first or second class:
Assessed ValuationAmount
$100,000,000 to 200,000,000$36,000
200,000,001 to 300,000,000 38,000
300,000,001 to 400,000,000 41,000
400,000,001 to 500,000,000 44,000
500,000,001 to 750,000,000 46,000
750,000,001 to 1,000,000,000 48,000
1,000,000,001 or more 50,000
Population Amount
Less than 50,000 $ 9,000
50,001 to 75,000 11,000
75,001 to 100,000 12,000
100,001 or more13,000],
the prosecutor shall receive compensation equal to the compensation of an associate circuit judge;
     (2) For a part-time prosecutor in a second [class] classification county:
[Assessed Valuation Amount
      $00 to 50,000,000$35,000
50,000,001 to 100,000,00036,000
100,000,001 to 150,000,000 37,000
150,000,001 to 170,000,000 39,000
170,000,001 to 250,000,000 40,000
250,000,001 to 300,000,000 41,000
300,000,001 to 350,000,000 42,000
350,000,001 to 400,000,000 43,000
400,000,001 or more44,000
PopulationAmount
Less than 20,000$ 1,000
20,001 to 30,000 2,000
30,001 to 40,000 3,000
40,001 to 75,000 4,000
75,001 or more5,000]
Assessed ValuationAmount
131,000,000 to 189,999,999$46,400
190,000,000 to 249,999,99948,000
250,000,000 to 299,999,99949,600
300,000,000 to 399,999,99951,200
400,000,000 to 499,999,99952,800
500,000,000 or more54,400
     (3) In [second class] counties of the second classification which contain facilities which are operated by the department of corrections with a total average yearly inmate population in excess of two thousand persons, the prosecuting attorney shall receive thirteen thousand dollars per annum in addition to all other compensation provided by law; however, the total annual compensation of such prosecuting attorney holding office on January 1, 1988, shall not be increased by more than nine thousand dollars above the compensation which [he] the prosecuting attorney is receiving on January 1, 1988, during the term of office [he] the prosecuting attorney is serving at that time. The provisions of this subdivision shall expire on December 31, 1998.
     (4) For a part-time prosecutor in a county of the third or fourth [class] classification:
[Assessed Valuation Amount
Less than $25,000,000$30,000
25,000,001 to 50,000,000 31,000
50,000,001 to 75,000,000 32,000
75,000,001 to 100,000,000 33,000
100,000,001 to 125,000,00034,000
125,000,001 to 150,000,00035,000
150,000,001 to 200,000,00036,000
200,000,001 to 300,000,000 37,000
300,000,001 to 400,000,00038,000
400,000,001 to 500,000,00039,000
500,000,001 or more40,000
Population Amount
Less than 25,000 $ 1,000
25,001 to 50,000 2,000
50,001 to 100,000 3,000
100,001 to 150,0004,000
150,001 or more5,000]
Assessed ValuationAmount
$ 18,000,000 to 40,999,999$37,000
41,000,000 to 53,999,99938,000
54,000,000 to 65,999,99939,000
66,000,000 to 85,999,99941,000
86,000,000 to 99,999,99943,000
100,000,000 to 130,999,99945,000
131,000,000 to 159,999,99947,000
160,000,000 to 189,999,99949,000
190,000,000 to 249,999,99951,000
250,000,000 to 299,999,99953,000
300,000,000 or more55,000
     [(5) For a circuit attorney in a city not within a county, the annual salary shall be sixty-four thousand dollars until December 31, 1993.]
     2. Two thousand dollars of the salary authorized in this section shall be payable to the prosecuting attorney only if [he] the prosecuting attorney has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the prosecuting attorney's office when approved by a professional association of the county prosecuting attorneys of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each prosecuting attorney who completes the training program and shall send a list of certified prosecuting attorneys to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county prosecuting attorney in the same manner as other expenses as may be appropriated for that purpose.
     3. As used in this section, the term "prosecuting attorney" includes the circuit attorney of any city not within a county.
     4. [The prosecuting attorney in any county, other than a first class charter county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of prosecuting attorney in the particular county for services rendered or performed on the date the salary commission votes.
     5.] In a county of the first [class] classification, which was a county of the second [class] classification on January 1, 1988, and in which the circuit court sits in two different cities, the prosecuting attorney shall be part time and the compensation shall be five percent less than the formula provided for prosecuting attorney compensation in subdivision (1) of subsection 1 of this section.
     5. The provisions of section 56.067, to the contrary notwithstanding, the prosecuting attorney of any county of the second classification which becomes a county of the first classification after December 31, 1996, shall not be required to devote full time until the expiration of the prosecuting attorney's current term of office.
     6. The provisions of subdivision (3) of subsection 1 of this section and the provisions of subsections 2 and 3 of section 56.066 shall not apply to full-time prosecutors who are compensated pursuant to subdivision (1) of subsection 1 of this section.
     56.363. The county commission of any county may on its own motion and shall upon the petition of ten percent of the total number of people who voted in the previous general election in the county submit to the voters at a general or special election the proposition of making the county prosecutor a full-time position. The commission shall cause notice of the election to be published in a newspaper published within the county, or if no newspaper is published within the county, in a newspaper published in an adjoining county, for three weeks consecutively, the last insertion of which shall be at least ten days and not more than thirty days before the day of the election, and by posting printed notices thereof at three of the most public places in each township in the county. The proposition shall be put before the voters substantially in the following form:
     Shall the office of prosecuting attorney be made a full-time position in ............... County?
           Yes                               No
If a majority of the voters voting on the proposition vote in favor of making the county prosecutor a full-time position, it shall become effective upon the date that the prosecutor who is elected at the next election subsequent to the passage of such proposal is sworn into office.
     56.365. In any county in which the voters have passed the proposition pursuant to section 56.363, the prosecuting attorney shall devote full time to the prosecuting attorney's office, and, except for the performance of official duties, shall not engage in the practice of law.
     56.600. For the performance of additional duties imposed by section 32 of article I of the Missouri Constitution and the additional duties imposed by the 1992 revision of section 546.630, RSMo, beginning on January 1, [1994] 1998, the circuit attorney shall receive an annual salary of [sixty-nine thousand nine hundred] eighty-six thousand dollars and this salary shall constitute [his] the sole compensation for all duties required to be performed by [him] the circuit attorney under the law. The circuit attorney's fees shall continue to be taxed as heretofore, but when collected shall be turned into the treasury of the city. All circuit attorney's fees in criminal cases not paid by the state shall be collected by the circuit clerk or responsible clerk and [by him] paid into the treasury of the city. When such fees are paid by the state, they shall be paid into the city treasury in the manner now provided by law.
     56.830. 1. A death benefit of ten thousand dollars shall be paid to the designated beneficiary of every active member upon [his] the member's death or to [his] the member's estate if there is no designated beneficiary.
     2. If a member dies before retirement, after becoming eligible for retirement, [his] the member's surviving spouse, if [she] such surviving spouse has been married to the member for at least two years prior to [his] the member's death, shall be entitled to survivorship benefits [under] pursuant to option 1 as set forth in section 56.827 as if the member had retired on the date of [his] the member's death.
     3. If a member with twelve or more years of service dies before becoming eligible for retirement, the member's surviving spouse, if such surviving spouse has been married to the member for at least two years prior to the member's death, shall be entitled to survivor benefits pursuant to option 1 as set forth in section 56.827 as if the member retired on the date of the member's death.
     57.295. In each county of this state the sheriff and each full-time deputy sheriff shall receive, at the discretion of the county commission, twenty-five dollars per month, as a uniform allowance, and may receive, at the discretion of the county commission, not in excess of a total of [sixty-five] one hundred dollars per month, as a uniform allowance, to be paid to him or her monthly out of the county treasury. This allowance shall apply only to sheriffs and deputy sheriffs who wear an official uniform in performance of their duty.
     57.317. 1. The county sheriff in any county, other than in a first [class] classification chartered county, shall receive an annual salary computed as set forth in the following schedule. The [population factor shall be as disclosed by the last preceding federal decennial census and the] assessed valuation factor shall be the amount thereof as shown for the year next preceding the computation. The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of sheriff on January 1, [1988] 1997.
[Assessed Valuation Salary
Less than $25,000,000$30,000
25,000,001 to 50,000,000 31,000
50,000,001 to 75,000,000 32,000
75,000,001 to 100,000,000 33,000
100,000,001 to 125,000,00034,000
125,000,001 to 150,000,00035,000
150,000,001 to 200,000,00036,000
200,000,001 to 300,000,00037,000
300,000,001 to 400,000,00038,000
400,000,001 to 500,000,00039,000
500,000,001 or more40,000
     PopulationAmount
Less than 25,000$2,000
25,001 to 50,0003,000
50,001 to 100,0004,000
100,001 to 150,0005,000
150,001 or more6,000]
Assessed ValuationSalary
$ 18,000,000 to 40,999,999$36,000
41,000,000 to 53,999,99937,000
54,000,000 to 65,999,99938,000
66,000,000 to 85,999,99939,000
86,000,000 to 99,999,99940,000
100,000,000 to 130,999,99942,000
131,000,000 to 159,999,99944,000
160,000,000 to 189,999,99945,000
190,000,000 to 249,999,99946,000
250,000,000 to 299,999,99948,000
300,000,000 to 449,999,99950,000
450,000,000 to 599,999,99952,000
600,000,000 to 749,999,99954,000
750,000,000 to 899,999,99956,000
900,000,000 to 1,049,999,99958,000
1,050,000,000 to 1,199,999,99960,000
1,200,000,000 to 1,349,999,99962,000
1,350,000,000 and over64,000
     2. Two thousand dollars of the salary authorized in this section shall be payable to the sheriff only if [he] the sheriff has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the sheriff's office when approved by a professional association of the county sheriffs of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each sheriff who completes the training program and shall send a list of certified sheriffs to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county sheriff in the same manner as other expenses as may be appropriated for that purpose.
     3. The county sheriff in any county, other than a first [class] classification charter county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation less than the total compensation being received for the office of county sheriff in the particular county for services rendered or performed on the date the salary commission votes.
     57.550. Beginning January 1, 1998, the sheriff of the city of St. Louis shall receive for his services the sum of [sixty] sixty-six thousand dollars per annum, and beginning January 1, 1999, the sheriff of the city of St. Louis shall receive for the sheriff's services the sum of seventy-two thousand six hundred dollars per annum. Said sum and the compensation of his deputies and assistants shall be paid out of the treasury of the city of St. Louis in equal semimonthly installments. For additional duties hereunder imposed, the sheriff shall mail all petit jury summons.
     58.095. 1. The county coroner in any county, other than in a first [class] classification chartered county, shall receive an annual salary computed on a [combination class-population] basis as set forth in the following schedule. [The population factor shall be as disclosed by the last federal decennial census.] The provisions of this section shall not permit or require a reduction in the amount of compensation [received by any person holding] being paid for the office of coroner on January 1, [1988] 1997:
[PopulationSalary
Less than 10,000 $5,500
10,000 to 15,000 6,000
15,001 to 20,000 6,500
20,001 to 24,000 7,000
24,001 to 30,0007,500
30,001 or more8,000]
Assessed ValuationSalary
$ 18,000,000 to 40,999,999$8,000
41,000,000 to 53,999,9998,500
54,000,000 to 65,999,9999,000
66,000,000 to 85,999,9999,500
86,000,000 to 99,999,99910,000
100,000,000 to 130,999,99911,000
131,000,000 to 159,999,99912,000
160,000,000 to 189,999,99913,000
190,000,000 to 249,999,99914,000
250,000,000 to 299,999,99915,000
300,000,000 or more16,000
     2. One thousand dollars of the salary authorized in this section shall be payable to the coroner only if [he] the coroner has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the coroner's office when approved by a professional association of the county coroners of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each coroner who completes the training program and shall send a list of certified coroners to the treasurer of each county. Expenses incurred for attending the training session may be reimbursed to the county coroner in the same manner as other expenses as may be appropriated for that purpose.
     3. The county coroner in any county, other than a first [class] classification charter county, shall not, except upon two-thirds vote of all the members of the salary commission, receive an annual compensation in an amount less than the total compensation being received for the office of county coroner in the particular county for services rendered or performed on the date the salary commission votes.
     4. For the term beginning in 1997, the compensation of the coroner, in counties in which the salary commission has not voted to pay one hundred percent of the maximum allowable salary, shall be a percentage of the maximum allowable salary established by this section. The percentage applied shall be the same percentage of the maximum allowable salary received or allowed, whichever is greater, to the presiding commissioner or sheriff, whichever is greater, of that county for the year beginning January 1, 1997. In those counties in which the salary commission has voted to pay one hundred percent of the maximum allowable salary, the compensation of the coroner shall be based on the maximum allowable salary in effect at each time a coroner's term of office commences following the vote to pay one hundred percent of the maximum allowable compensation. Subsequent compensation shall be determined as provided in section 50.333, RSMo.
     5. Effective January 1, 1997, the county coroner in any county, other than a county of the first classification with a charter form of government, may, upon the approval of the county commission, receive additional compensation for any month during which investigations or other services are performed for three or more decedents in the same incident during such month. The additional compensation shall be an amount that when added to the regular compensation the sum shall equal the monthly compensation of the county sheriff.
     58.700. 1. Except as provided in subsection 2 and subsection 3 of this section, the governing body of all counties of the second [class] classification which prior to January 1, 1975, have a population of more than one hundred twenty thousand and less than two hundred thousand and all counties of the first [class] classification not having a charter form of government shall appoint a county medical examiner and set his compensation.
     2. The county governing body of any county of the first [class] classification which has a population of at least ninety thousand but less than ninety-one thousand inhabitants and the county governing body of any county of the first classification which has a population of at least sixty thousand but less than seventy thousand inhabitants which borders a county of the third classification which has a population of at least thirty-five thousand inhabitants may, within one year after becoming a county of the first [class] classification, elect to retain the office of coroner as set forth in this chapter, or may appoint a county medical examiner within such year or at any time thereafter, except that any decision to appoint a county medical examiner after such year shall be made at least one year prior to the expiration of the term of office of the county coroner. Notwithstanding any other provisions of law to the contrary, the governing body of the county shall set the compensation of the coroner or medical examiner without regard to any schedule.
     3. The county governing body of any county which becomes a county of the first classification after December 31, 1998, may, within one year after becoming a county of the first classification, adopt an order retaining the county coroner until such time as the county commission subsequently adopts an order appointing a medical examiner. Any subsequent decision to appoint a county medical examiner shall be made at least one year prior to the expiration of the term of office of the county coroner. The governing body of the county shall set the compensation of the coroner or medical examiner without regard to any schedule.
     59.220. Beginning January 1, 1998, in [all cities having more than seven hundred thousand inhabitants] the city of St. Louis, the recorder of deeds shall receive as total compensation an annual salary of [fifty-two] fifty-eight thousand three hundred dollars and beginning January 1, 1999, in the city of St. Louis, the recorder of deeds shall receive as total compensation an annual salary of sixty-four thousand one hundred thirty dollars.
     82.390. 1. Beginning January 1, 1998, the license collector of the city of St. Louis shall receive a salary of [fifty-three] fifty-eight thousand three hundred dollars per year and beginning January 1, 1999, the license collector of the city of St. Louis shall receive a salary of sixty-four thousand one hundred thirty dollars, payable as provided in section 82.395.
     2. The license collector may appoint one chief deputy, and one assistant deputy license collector, either of whom, in the absence for any cause of the license collector, may perform all the duties of the license collector. The license collector may appoint a cashier, an assistant cashier, a secretary and such other clerks, account clerks and inspectors as are required by the license collector to properly and efficiently perform the duties of [his] the license collector's office when such positions are approved by the board of aldermen of such city.
     3. The salaries and compensation of the employees enumerated in subsection 2 of this section shall be payable as provided in section 82.395.
     4. The license collector, deputy license collector and clerks may administer oaths in the transaction of the business of the office. The license collector and [his] the license collector's sureties are responsible for the official acts of all employees appointed by [him] the license collector.
     82.520. Beginning January 1, 1998, the salary of the city treasurer shall be, in addition to the amount provided by section 82.516, [forty-nine] fifty-three thousand nine hundred dollars per annum and beginning January 1, 1999, the salary of the city treasurer shall be, in addition to the amount provided by section 82.516, fifty-nine thousand two hundred ninety dollars per annum. The salary of the city treasurer, and the salaries of his deputies, clerks, and assistants, shall be paid out of the city treasury, in equal semimonthly installments.
     82.599. Other provisions of law to the contrary notwithstanding, beginning January 1, 1998, the collector of revenue in a city not within a county shall receive an annual salary of [sixty-four] seventy thousand four hundred dollars and beginning January 1, 1999, the collector of revenue in a city not within a county shall receive an annual salary of seventy-seven thousand four hundred forty dollars. Such salary shall be paid out of the city treasury, in equal semimonthly installments, and shall be in lieu of all other amounts otherwise provided by law.
     473.739. 1. Each public administrator, except in counties of the first class with a charter form of government, who does not receive at least twenty-five thousand dollars in fees as otherwise allowed by law shall receive annual compensation of four thousand dollars and each such public administrator who does not receive at least forty-five thousand dollars in fees may request the county salary commission for an increase in annual compensation and the county salary commission may authorize an additional increase in annual compensation not to exceed ten thousand dollars.
     2. Two thousand dollars of the compensation authorized in this section shall be payable to the public administrator only if he has completed at least twenty hours of classroom instruction each calendar year relating to the operations of the public administrator's office when approved by a professional association of the county public administrators of Missouri unless exempted from the training by the professional association. The professional association approving the program shall provide a certificate of completion to each public administrator who completes the training program and shall send a list of certified public administrators to the treasurer of each county. Expenses incurred for attending the training session [may] shall be reimbursed to the county public administrator in the same manner as other expenses as may be appropriated for that purpose.
     Section 1. Every ten years after the effective date of this section, a review of county salaries shall be made by the general assembly. A committee consisting of three members of the house of representatives appointed by the speaker and three members of the senate appointed by the president pro tem shall carry out the review. The committee shall complete its review by December thirty-first of the year in which the committee is appointed. Legislation to revise the then existing salary schedules may be filed at the next following session of the general assembly.
     Section 2. In any county through which a federal interstate highway passes, or in any county which has an official weigh station, the county may receive an additional two thousand five hundred dollars for duties associated with offenses originating on the federal interstate highway or at a weigh station. The county shall allocate these moneys for the compensation of the sheriff and prosecuting or circuit attorney in the proportion sixty percent to the prosecuting or circuit attorney and forty percent to the sheriff.