This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0943 - Third Class County May Appoint Board of Equalization
L.R. NO. 3522
BILL NO. SB 943
SUBJECT: Counties: Boards of Equalization
TYPE: Original
DATE: March 4, 1996
FISCAL NOTE
ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED FY 1997 FY 1998 FY 1999
None
Total Estimated
Net Effect on All
State Funds $0 $0 $0
ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED FY 1997 FY 1998 FY 1999
None
Total Estimated
Net Effect on All
Federal Funds $0 $0 $0
ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED FY 1996 FY 1997 FY 1998
Local Government (Unknown) (Unknown) (Unknown)
FISCAL ANALYSIS
ASSUMPTION
Officials of the State Tax Commission stated this proposal would not affect
their agency administratively. They noted that counties appointing citizen
boards of equalization would have costs for compensating board members. Since
compensation is set by county commissions, cost to any county would be
unknown at this time.
FISCAL IMPACT - State Government FY 1997 FY 1998 FY 1999
(10 Mo.)
0 0 0
FISCAL IMPACT - Local Government FY 1997 FY 1998 FY 1999
(10 Mo.)
(Unknown) (Unknown) (Unknown)
DESCRIPTION
This proposal would allow third class counties to appoint three-citizen
boards of equalization. Currently boards of equalization in third and fourth
classification counties consist of the county commissioners, the county
assessor, the county surveyor, and the county clerk who serves as non-voting
board secretary.
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
State Tax Commission