Mo. Rev. Stat. § 54.261: Compensation — training program, attendance required, when, expenses, compensation — vacancy, procedure (counties of the second, third and fourth classification and Clay County).

1. The county treasurer in counties of the first 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 classifications of this state, shall receive as compensation for services performed by the treasurer an annual salary based upon the assessed valuation of the county. The provisions of this section shall not permit or require a reduction, nor shall require an increase, in the amount of compensation being paid for the office of treasurer on January 1, 2002.

2. The amount of salary based upon assessed valuation shall be computed according to the following schedule:

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

3. A county treasurer 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

4. Two thousand dollars of the salary authorized in this section shall be payable to the treasurer only if 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 an alternative option is approved 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 shall be reimbursed to the county treasurer in the same manner as other expenses as may be appropriated for that purpose.

5. The county treasurer in any county, other than a county of the first classification having a charter form of government or a county of the first 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.

6. In the event of a vacancy due to death, resignation, or otherwise in the office of treasurer in any county except a county with a charter form of government, and 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 or the elected treasurer returns to work. The county commission shall employ and fix the compensation of clerical and other assistants necessary to enable the interim treasurer to efficiently perform the duties of the office.