COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
LR No.: 0375-01
Bill No.: HB 57
Subject: Assessors: Property Tax List
Type: Original
Date: March 10, 2003
FISCAL SUMMARY
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on General Revenue Fund |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on Other State Funds |
$0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 3 pages.
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Local Government | $0 | $0 | $0 |
ASSUMPTION
Officials of the State Tax Commission assume this is clean-up legislation and expect no fiscal impact.
Officials of the City of St. Louis stated that based on their Assessor's review, there would be no fiscal impact.
Officials of the Jefferson, Platte, and Boone County Assessor's offices assume no fiscal impact.
County Assessors not responding are as follows: St. Louis County, Clay County, and Jackson County.
| FISCAL IMPACT - State Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
| $0 | $0 | $0 |
| FISCAL IMPACT - Local Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
| $0 | $0 | $0 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This bill removes language from the oath required to be signed by a personal property taxpayer attesting to all personal property owned by the taxpayer in the state. The current oath refers to real property, which is not required to be listed on the statement.
This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.
SOURCES OF INFORMATION
State Tax Commission
City of St. Louis
Jefferson County Assessor
Platte County Assessor
Boone County Assessor
Mickey Wilson, CPA
Director
March 10, 2003