Date Requested: February 20, 2015
Time Requested: 02:49 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
3018 Introduced HB2847
CBD Subject: Courts


No State-Level Fund Impacts

Sources of Revenue:

Other Fund County Funds

Legislation creates:

Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The provisions of proposed House Bill 2847 would have no direct impact on the finances of State government. The legislation, if enacted, would permit sheriffs around the State to hire outside legal counsel to collect taxes and specify how the costs related to these services would be paid for. The proposed legislation would have the potential to increase tax collections at the county level, as well as, result in additional tax-funded expenditures for the payment of legal services obtained for the purpose of pursuing collections of outstanding tax debts. However, no reliable financial data is available to this office to provide a reasonable basis for estimating the amounts of potential additional collections of taxes or potential additional costs for legal services provided the proposed legislation is enacted.

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0

Explanation of above estimates (including long-range effect):




    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: