COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
LR No.: 0432-03
Bill No.: Perfected SCS for SB 199
Subject: Counties: Classifications, Storm Water Control, County Counselor
Type: Original
Date: April 16, 2003
FISCAL SUMMARY
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on General Revenue Fund |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on Other State Funds |
$0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 6 pages.
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Local Government | $0 to Unknown | $0 to Unknown | $0 to Unknown |
ASSUMPTION
Sections 48.020 and 48.030: County Classifications
Officials of the State Tax Commission assume any county that would change classification would be required to maintain the necessary assessed valuation for five successive years; therefore, it is unknown if any of these counties would be affected by this proposal
Oversight assumes this proposal is procedural in nature and should have no fiscal impact other than by raising the required assessed valuation might postpone a county from changing classification, thereby, postponing an increase in the expenditure of money on salaries, new offices, etc.. For purposes of this fiscal note, Oversight assumes this proposal could save certain counties money from postponing a classification change until a larger assessed valuation has been reached. Fiscal impact to certain counties will be shown as $0 to unknown savings.
ASSUMPTION (continued)
Section 49.272: Boone County Counselor
Officials of the Office of State Court Administrator assume no fiscal impact to the Courts.
Oversight assumes this section is permissive. Boone County's governing body would have to elect to impose civil fines that could not exceed $1,000 by ordinance. This section does not require Boone County officials to impose a fine, or to appoint a County Counselor. If the County would impose a fine, and appoint a Counselor, the fines collected would be paid into the County's General Revenue Fund and could only be used to pay for the cost of enforcement of such misdemeanors.
Section 64.907 Environmental Protection- Storm Water:
Officials of the Department of Natural Resources (DNR) assume this proposal allows counties affected by Phase II storm water to adopt rules, regulations or ordinances and hold an election to allow them to collect a utility tax to be used to administer the rules, regulations or ordinances.
This proposal does not change DNR's authority and therefore, DNR would not anticipate any direct fiscal impact from this legislation.
Officials from the Counties of Boone and Callaway, and the City of Columbia did not respond to our fiscal note request.
Oversight assumes this proposal is permissive and would require voter approval before any positive fiscal impact would be realized. Oversight presented the fiscal impact in a range of no voters passing such measure to an unknown number of local districts in the state passing the measure. Oversight assumes the Local Utility Tax, at the earliest, would be passed by voters in
October, 2003, and therefore, would become effective April 1, 2004. With a month of lag time, only 2 months of revenue would be realized in FY04. Oversight also assumes the Department of Revenue would not have an administrative impact as a result of this legislation. For purposes of this fiscal note, fiscal impact will be shown as $0. Oversight assumes costs would not exceed income in any fiscal year.
| FISCAL IMPACT - State Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
| $0 | $0 | $0 | |
| FISCAL IMPACT - Local Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
| CERTAIN COUNTIES | |||
| Savings to Certain Counties | |||
| from raise in classification assessed valuation requirements. (Section 48.020, and 48.030) |
$0 to Unknown |
$0 to Unknown |
$0 to Unknown |
| CITY/COUNTY STORM WATER FUND (Section 64.907) | |||
| Income to Certain Cities/Counties | |||
| from utility tax (Section 64.907) | Unknown | Unknown | Unknown |
| Cost to Certain Cities/Counties | |||
| Storm Water Control Projects | (Unknown) | (Unknown) | (Unknown) |
| Estimated Net Effect to Certain City/County Storm Water Fund * |
$0 |
$0 |
$0 |
| BOONE COUNTY GENERAL REVENUE FUND (Section49.272) | |||
| Income to Boone County | |||
| from civil fines not to exceed $1,000 | Unknown | Unknown | Unknown |
| Cost to Boone County | |||
| Cost of enforcement of county rules, regulations and ordinances. | (Unknown) | (Unknown) | (Unknown) |
| Estimated Net Effect to Boone County General Revenue Fund * |
$0 |
$0 |
$0 |
*Oversight assumes that costs would not exceed the total amount of revenue in a given year.
FISCAL IMPACT - Small Business
Small businesses located within a city or county that would receive voter approval to levy a utility tax to fund storm water projects would be expected to pay the tax.
DESCRIPTION
This act modifies the classification of counties. The assessed valuation necessary to qualify as a first class county is increased from the current $450 million to $600 million.
The act modifies Section 48.030, RSMo, to allow any county that has the requisite assessed valuation to become a first class county to choose to do so upon an affirmative vote of the counties governing body, even though the county has not had such valuation for five successive years as required under current law.
Section 49.272 of this act authorizes the Boone County Counselor to prosecute certain
misdemeanors in order to seek a civil fine of not more than $1,000 per violation. Fines collected
pursuant to this act shall be paid into the county general fund to be used to pay for the cost of
enforcement of such misdemeanors.
Sections 64.907 of this bill authorizes counties to adopt ordinances that are necessary to comply with federal storm water regulations. Counties may also establish storm water control utilities with authority to impose user fees for administration and, if approved by voters, utility taxes to fund public storm water control projects.
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 State Tax Commission
Office of State Court Administrator
Department of Natural Resources
Mickey Wilson, CPA
Director
April 16, 2003