Mo. Rev. Stat. § 53.082: Compensation — training program, attendance required, when, expenses, compensation (second, third and fourth class counties).

1. The county assessor in any county, other than in a first 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 being paid for the office of assessor on September 1, 1997.

Assessed Valuation Salary

$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 or more 45,000

2. A county assessor who begins a term after August 28, 2026, shall receive an annual salary computed as set forth in the following schedule.

Assessed Valuation Salary

Under $51,000,000 $36,100

51,000,000 to 100,000,000 39,100

100,000,001 to 150,000,000 42,100

150,000,001 to 200,000,000 45,100

200,000,001 to 250,000,000 48,100

250,000,001 to 300,000,000 51,100

300,000,001 to 350,000,000 54,100

350,000,001 to 400,000,000 57,100

400,000,001 to 450,000,000 60,100

450,000,001 to 500,000,000 63,100

500,000,001 to 550,000,000 66,100

550,000,001 to 600,000,000 69,100

600,000,001 to 1,000,000,000 72,100

1,000,000,001 to 5,000,000,000 75,100

5,000,000,001 to 10,000,000,000 78,100

10,000,000,001 or more 81,100

3. 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.

4. Two thousand dollars of the salary authorized in this section shall be payable to the assessor only if 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 an alternative option is approved 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.

5. The county assessor in any county, except a first 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.