FISCAL NOTE

Date Requested: January 13, 2016
Time Requested: 03:53 PM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
1021 Introduced SB27
CBD Subject: Tax


FUND(S):

General Revenue Fund, local governments

Sources of Revenue:

General Fund,Other Fund local property tax

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


    The stated purpose of this bill is to permit the sheriff to hire outside attorneys to assist in the collection of taxes through the courts and to share the cost of collection with the various taxing units.
    
    We cannot determine the local tax impact of this proposal. However, a successful implementation by counties could result in additional net collections for all tax levying bodies. We do not know how many counties might hire outside attorneys to collect property taxes. The impact on State revenue would be minimal.
    
    The administrative costs to local governments cannot be determined but could be significant. There would be no additional costs to the State Tax Department.
    



Fiscal Note Detail


Effect of Proposal Fiscal Year
2016
Increase/Decrease
(use"-")
2017
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
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):


    We cannot determine the local tax impact of this proposal. However, a successful implementation by counties could result in additional net collections for all tax levying bodies. We do not know how many counties might hire outside attorneys to collect property taxes. The impact on State revenue would be minimal.
    
    The administrative costs to local governments cannot be determined but could be significant. There would be no additional costs to the State Tax Department.
    
    



Memorandum


    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov