COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. No.:         0712-03

Bill No.:          SCS for HB 125

Subject:           County Collectors: Collections, Taxes

Type:              Original

Date:               April 13, 2007

Bill Summary:            Modifies provisions relating to the collection of taxes.

FISCAL SUMMARY

Numbers within parentheses: ( ) indicate costs or losses.

This fiscal note contains 5 pages.

☐ Estimated Total Net Effect on All funds expected to exceed $100,000 savings or (cost).

☐ Estimated Net Effect on General Revenue Fund expected to exceed $100,000 (cost).

FISCAL ANALYSIS

ASSUMPTION

Officials of the Office of the State Auditor assume no fiscal impact.

Officials of the State Tax Commission and the Department of Revenue assume no fiscal impact to their agencies.

Officials of the office of the Cole County Collector assume the changes are mainly procedural and would have no fiscal impact to their office.

Officials of the Boone County Collector’s office assume no fiscal impact.

The Texas County Clerk assumes no negative fiscal impact to their county.

Oversight assumes that the changes made in Sections 52.290 and 52.312 would require the Jackson County Collector to charge a fee of three percent on delinquent and back tax statements, for the collection of such taxes, rather than the two percent currently allowed.

Oversight assumes this proposal would require Jackson County to establish a Tax Maintenance Fund as required in Section 52.312, and to deposit one-third of the three percent collected on delinquent taxes into that fund. The remaining two-thirds of the three percent collected would continue being deposited into the County General Revenue Fund. Jackson County currently collects two percent which all goes to the County’s General Revenue Fund. Oversight assumes no fiscal impact to the County’s General Revenue Fund.

Oversight will show fiscal impact to Jackson County’s Tax Maintenance Fund as a positive unknown.

Oversight notes there would be some insignificant savings from not having to send out tax sale notices as certified mail.

Oversight sent response request to Jackson County and they did not respond.

FISCAL IMPACT - Small Business

No direct fiscal impact to small businesses would be expected as a result of this proposal.

FISCAL DESCRIPTION

This proposal changes provisions governing the collection of delinquent property taxes, and increases the fee imposed upon delinquent and back tax statements for the collection of such taxes for Jackson County from two percent to three percent. This proposal also modifies mailing requirements for notices of tax sale proceedings.

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

Office of the State Auditor

Missouri State Tax Commission

Department of Revenue

Cole County Collector

Texas County Clerk

Boone County Collector

NOT RESPONDING

County Collector of :

Cass County

Clay County

Greene County

Jackson County

Laclede County

New Madrid County

Platte County

Pulaski County

Taney County

Warren County

Webster County

Lincoln County

Monroe County

Scotland County

Texas County

St. Louis City

                                                                                                Mickey Wilson, CPA

                                                                                                Director

                                                                                                April 13, 2007