Opinion No. 223-76 (1976)

Honorable George W. Lehr State Auditor State Capitol Building Jefferson City, Missouri 65101

Dear Mr. Lehr:

This opinion is in response to your question asking as follows:

"Please refer to Attorney General Opinion No. 165-1971, Hunter. The conclusion does not mention current delinquent taxes which we will define as those collected during the months of January and February.

"Is a third or fourth class county (other than township) collector entitled to commissions for the collection of current delinquent taxes under both Sections 52.260 and 52.290, RSMo 1969? If not, to which is he entitled?"

You…