This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0153 - Cemeteries may contract with road districts
SB 153 - Fiscal Note

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO.: 0198-01

BILL NO.: Perfected SB 153

SUBJECT: Political Subdivisions: Cemeteries

TYPE: Original

DATE: February 11, 1999


FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
Total Estimated

Net Effect on All

State Funds

$0 $0 $0



ESTIMATED NET EFFECT ON FEDERAL FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
Total Estimated

Net Effect on All

Federal Funds

$0 $0 $0



ESTIMATED NET EFFECT ON LOCAL FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
Local Government $0 $0 $0

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 3 pages.



FISCAL ANALYSIS

ASSUMPTION

The following political subdivisions assume this proposal is permissive and would have no fiscal impact to their political subdivision: City of Ozark, City of Kirksville, City of Mexico, City of West Plains, Kansas City, and the County Commissions of Cass and Nodaway Counties.

Oversight assumes this proposal is permissive and grants authority to cemeteries to contract with certain political subdivisions for road maintenance. Oversight assumes no state fiscal impact.

FISCAL IMPACT - State Government FY 2000 FY 2001 FY 2002
(10 Mo.)
$0 $0 $0
FISCAL IMPACT - Local Government FY 2000 FY 2001 FY 2002
(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 would allow cemeteries to contract with municipalities or road districts for the care, maintenance, or upkeep of roads used for cemetery business. This allowance is already made for public entities, and non-profit corporations under 501 (c) (3) of the U.S. tax code. This will allow cemeteries the right to contract even if they are not currently filed as a non-profit corporation.

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

City of Kansas City

City of West Plains

City of Mexico

City of Kirksville

City of Ozark

Nodaway County

Cass County

NOT RESPONDING: Cities of: St. Louis, Joplin, Cape Girardeau, Columbia, Hannibal, and counties of: Worth, Jasper, Johnson, Jefferson, Monroe, Marion, and Cole.







Jeanne Jarrett, CPA

Director

February 11, 1999