Missouri Revised Statutes Title X. Taxation and Revenue § 140.665. Law applies to counties and cities and certain officers

Whenever the word “collector” is used in sections 140.050 to 140.660,  1 as applicable to counties which have adopted township organization, it shall be construed to mean “collector-treasurer”. Where applicable it shall also refer to the collector, or other proper officer, collecting taxes in any city or town. Where applicable the word “county” as used in sections 140.050 to 140.660 1 shall be construed “city” and the words “county clerk” shall be construed “city clerk or other proper officer”.