Bill Summary: Changes the law regarding street grading in cities with over 300,000 inhabitants, and allows certain third class counties to impose a tax on agricultural and horticultural land, upon voter approval, for the purchasing of road rock. The maximum rate of levy allowed has been increased from twenty five cents to one dollar on each acre of real property that is classified as agricultural or horticultural property.

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

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

Officials of the Missouri Department of Highways and Transportation assume this proposal pertains to streets, alleys, avenues, public highways, or public places within the city. Officials stated it does not impact department owned routes. Officials assume no fiscal impact.

Oversight sent response requests to the Cities of St. Louis and Kansas City and neither responded. Oversight assumes this proposal would have no local fiscal impact.

Oversight assumes the provisions provided for in Section 231.444 are permissive and this proposal as written does not require that certain third class counties impose an increase in the rate of levy for road improvement purposes. For purposes of this fiscal note Oversight assumes no fiscal impact to local government. Fiscal impact will be shown as $0.

No direct fiscal impact to small businesses would be expected as a result of this proposal; however, should a County Commission of certain third class counties place the question of a levy rate increase on the ballot, and voters would approve an increase in property taxes for road rock, then small businesses owning property classified as agricultural or horticultural would be expected to pay the tax increase on that property.

This proposal changes the law regarding street grading in cities with over 300,000 inhabitants, and allows certain third class counties to impose a tax on agricultural and horticultural land, upon voter approval, for the purchasing of road rock. The maximum rate of levy allowed has been increased from twenty five cents to up to one dollar on each acre of real property that is classified as agricultural or horticultural property.

This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.