Northern Missouri
Scotland County tax offices share the Memphis courthouse address
Scotland County lists the assessor, collector, and recorder in the 117 South Market Street courthouse complex, but their jobs are different.
At 117 South Market Street in Memphis, Scotland County tax work sits close together but does not become one job. The assessor is in Suite 2. The collector of revenue is in Suite 103. Same courthouse complex, different counter, different kind of answer.
The assessor side is about value and records. That is where a resident starts with assessed value, property class, owner information, or a personal-property assessment. The assessor does not collect taxes, calculate tax rates, set Board of Review policy, or take a payment.
The collector side is where the bill becomes a payment question. Receipts, collections, and tax-bill problems belong there. This split is easy to miss because the offices are so close in Memphis. A person walking into the courthouse with a plate-renewal problem may need both sides of the trail, but not in the same order.
References
Where this fits: this note belongs to Scotland County. See every local note for the county on its page.