Missouri Revised Statutes

Mo. Rev. Stat. § 50.010 (2026)

Fiscal year in counties

✓ current as of May 2026
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  50.010.  Fiscal year in counties. — Unless otherwise provided in a charter adopted by a county under the provisions of Sections 18 or 31, 32 and 33 of Article VI, of the Constitution of this state, the fiscal year of the several counties of the state shall commence on January first and terminate on the thirty-first day of December in each year, and the books, accounts and reports of all county officers shall be made to conform thereto.

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(L. 1945 p. 1391 § 1)

Notes of Decisions
Cited in 4 cases, 1957–2012 · leading case: Ressler v. Clay Cnty., 375 S.W.3d 132 (Mo. Ct. App. 2012).
Ressler v. Clay Cnty., 375 S.W.3d 132 (Mo. Ct. App. 2012). · cites it 3× “Pursuant to section 50.010, RSMo 1986, the Commission adopted a specific budget for the county’s fiscal year 1989, which took effect on January 1, 1989.”
Stemmler v. Einstein, 297 S.W.2d 467 (Mo. 1957). · cites it 10× “Section 50.010, supra, provides: "Unless otherwise provided in a charter adopted by a county under the provisions of sections 18 or 31, 32 and 33 of article VI, of the constitution of this state, the fiscal year of the several counties of the state shall commence on January…”
Kuyper v. Stone Cnty. Comm'n, 838 S.W.2d 436 (Mo. 1992). · cites it 2× “Section 50.010. Within that budget, the Commission appropriated funds for the operation of the county assessor’s office and specifically for the payment of employees within that office.”
Baker v. Stone Cnty., Mo., 41 F. Supp. 2d 965 (W.D. Mo. 1999). “§ 50.010. 36. The county clerk is the budget officer in class three counties.”
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