SB 0652 - Fiscal Note

Fiscal Note - SB 0652 - Allows county tax books to be kept electronically

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO. 2964-02

BILL NO. Truly Agreed To And Finally Passed SCS for SB 652

SUBJECT: County Collectors: Taxation & Revenue, Records

TYPE: Original

DATE: May 15, 1998

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FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
Total Estimated Net Effect on All State Funds	$0	$0	$0

ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
Total Estimated Net Effect on All Federal Funds	$0	$0	$0

ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
Local Government	$0	$0	$0

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 3 pages.

FISCAL ANALYSIS

ASSUMPTION

Department of Revenue (DOR) officials assume no fiscal impact to the department.

The Cole County and Worth County Assessors assume this proposal is permissive. Officials stated their books are currently computer generated and assume no fiscal impact.

The Monroe, Audrain and Platte County Collectors stated that tax books and reports are currently computer generated and assume no fiscal impact.

FISCAL IMPACT - State Government	FY 1999	FY 2000	FY 2001
	(10 Mo.)
	0	0	0
FISCAL IMPACT - Local Government	FY 1999	FY 2000	FY 2001
	(10 Mo.)
	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 act allows any assessor's book or collector's tax book to be prepared in an electronic format.

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

Missouri Department of Revenue

Monroe County Collector

Platte County Collector

Audrain County Collector

Worth County Assessor

Cole County Assessor

Jeanne Jarrett, CPA

Director

May 15, 1998