FISCAL NOTE

Date Requested: March 08, 2017
Time Requested: 01:12 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
2928 Introduced HB2865
CBD Subject: Taxation


FUND(S):



Sources of Revenue:

General Fund,Special Fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


There is no revenue or fee structure established in the bill. No revenues would be created as presented. This would require the addition of an Analyst and a Legal Staff Member to handle the increased work load. There is no one currently on staff with the expertise or experience, so there would be training and development needed to create the position and have an employee ready. There would also need to be equipment and supplies for the specific duties as described.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2017
Increase/Decrease
(use"-")
2018
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 190,000 190,000 190,000
Current Expenses 30,000 20,000 20,000
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):


There is no revenue or fee structure established in the bill. No revenues would be created as presented. This would require the addition of an Analyst and a Legal Staff Member (combined $190,000 salary and benefits estimate) to handle the increased work load. There is no one currently on staff with the expertise or experience, so there would be training and development needed to create the position and have an employee ready (estimated $20,000 for travel and training annually). There would also need to be equipment and supplies for the specific duties as described (estimated $10,000 for the first year).



Memorandum


There is no revenue or fee structure established to support the employee/benefit costs etc. There is no one currently on staff with the expertise and/or experience to establish and carry the work as described. The individual landowners would maintain the right to sue in a Court of Law. Having no cost to initiate the application for relief, there may be numerous filings and could potentially grow exponentially increasing costs in subsequent years. The bill does not stipulate whether is includes Real Property and Personal Property or strictly Real Property. The Hearing structure is not specified to include if this is an "in-person" hearing, if this hearing would require taking of an oath, etc., which would also create more expenses depending on the setup, making it difficult to estimate proper current expenses annually.



    Person submitting Fiscal Note: Danny W. Thompson
    Email Address: danny.thompson@wvsao.gov