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