COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION



FISCAL NOTE



LR No.: 0375-01

Bill No.: Perfected HB 57

Subject: Assessors: Property Tax List

Type: Original

Date: March 18, 2003



FISCAL SUMMARY



ESTIMATED NET EFFECT ON GENERAL REVENUE FUND
FUND AFFECTED FY 2004 FY 2005 FY 2006
Total Estimated

Net Effect on

General Revenue

Fund

 $0 $0 $0



ESTIMATED NET EFFECT ON OTHER STATE FUNDS
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.











ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED FY 2004 FY 2005 FY 2006
Total Estimated

Net Effect on All

Federal Funds

 $0 $0 $0



ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED FY 2004 FY 2005 FY 2006
Local Government $0 $0 $0




FISCAL ANALYSIS



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 18, 2003