SCS/SB 295 - This act increases various existing fees that are deposited in the county employees' retirement fund (CERF) and creates a new fee that will also be paid into the fund. A fee collected from the recorder of deeds on all documents recorded or filed is increased from six dollars to nine dollars. A fee collected on delinquent and back taxes of which three-sevenths is paid to CERF is changed from seven percent of all sums collected to nine percent. Of the nine percent collected two and one quarter percent is paid to the county general fund, two and one quarter percent is paid to the county's tax maintenance fund, and four and one half percent is paid to CERF. Penalty fees for a taxpayer failing to return personal property assessment lists to the county assessor are increased by five dollars. Under the act, the collector and county clerk shall each receive five dollars for recording delinquent land lists and such fee shall go to CERF. This act is substantially similar to provisions in HCS/HB 729 (2017), SCS/HCS/HB 831 (2017), HB 1151 (2017), the truly agreed to and finally passed version of SB 62 (2017), HCS/SB 114 (2017), and HCS/SS/SB 124 (2017). JESSI BAKER