COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION


FISCAL NOTE

 

L.R. No.:         4509-04

Bill No.:          HCS for HB 1723

Subject:           County Collectors: Taxation, Collections

Type:              Original

Date:               March 10, 2008





 

Bill Summary:            Allows first and second classification counties to collect property taxes using electronic records and disbursements.


FISCAL SUMMARY


ESTIMATED NET EFFECT ON GENERAL REVENUE FUND

FUND AFFECTED

FY 2009

FY 2010

FY 2011

 

 

 

 

 

 

 

 

Total Estimated

Net Effect on

General Revenue

Fund

$0

$0

$0


ESTIMATED NET EFFECT ON OTHER STATE FUNDS

FUND AFFECTED

FY 2009

FY 2010

FY 2011

 

 

 

 

 

 

 

 

Total Estimated

Net Effect on Other

State Funds

$0

$0

$0


Numbers within parentheses: ( ) indicate costs or losses.

This fiscal note contains 4 pages.




ESTIMATED NET EFFECT ON FEDERAL FUNDS

FUND AFFECTED

FY 2009

FY 2010

FY 2011

 

 

 

 

 

 

 

 

Total Estimated

Net Effect on All

Federal Funds

$0

$0

$0



ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)

FUND AFFECTED

FY 2009

FY 2010

FY 2011

 

 

 

 

 

 

 

 

Total Estimated

Net Effect on

FTE

0

0

0


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).


ESTIMATED NET EFFECT ON LOCAL FUNDS

FUND AFFECTED

FY 2009

FY 2010

FY 2011

Local Government

$0

$0

$0








FISCAL ANALYSIS


ASSUMPTION


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


Officials of the Missouri State Tax Commission assume no fiscal impact.


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


Officials of the Callaway County Auditor’s and Collector’s office assume no fiscal impact to their offices.


FISCAL IMPACT - State Government

FY 2009

(10 Mo.)

FY 2010

FY 2011

 

 

 

 

 

 

 

 

 

$0

$0

$0


FISCAL IMPACT - Local Government

FY 2009

(10 Mo.)

FY 2010

FY 2011

 

 

 

 

 

$0

$0

$0


FISCAL IMPACT - Small Business


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


FISCAL DESCRIPTION


The proposed legislation appears to have no fiscal impact.


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

State Tax Commission

Boone County Collector

Callaway County Collector/Auditor


NOT RESPONDING


Cole County Collector

Greene County Collector

Jackson County Finance Department

St. Louis County Collector

St. Charles County Collector

Platte County Collector

Jefferson County Collector

Franklin County Collector










                                                                                                Mickey Wilson, CPA

                                                                                                Director

                                                                                                March 10, 2008