COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0820H.02P Bill No.:Perfected HB 400 Subject:County Government; Newspapers and Publications; Taxation and Revenue -
General
Type:Original Date:April 25, 2023Bill Summary:This proposal modifies provisions relating to posting requirements for
delinquent tax notices.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0820H.02P
Bill No. Perfected HB 400
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Local GovernmentUnknownUnknownUnknown L.R. No. 0820H.02P
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FISCAL ANALYSIS
ASSUMPTION
§140.170 – Posting Requirements for Delinquent Tax Notices
Officials from the State Tax Commission assume the proposal will have no fiscal impact on
their organization. Oversight does not have any information to the contrary. Therefore,
Oversight will reflect a zero impact in the fiscal note for STC.
House Amendment 1 – §64.231 & §140.170 - Posting Requirements for the Master Plan
Oversight assumes this amendment requires the notice of hearing of the Master Plan for the
county to be posted on the county’s website, as well as the current requirement of in two places
in each township at least 15 days in advance. Oversight assumes no fiscal impact from this
amendment.
Responses regarding the proposed legislation as a whole, as amended
Oversight notes this proposal will cause a copy of the list of delinquent lands and lots to be
printed from 4 times down to 1 time in a newspaper of general circulation and, thereafter, the list
will be posted in the courthouse and on the county’s website if there is one. In counties without a
newspaper, the county collector will post on the county website or in the county courthouse.
Oversight assumes there could be a cost savings from this proposal for counties and will,
therefore, reflect an unknown savings to counties for this proposal.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, counties, county recorders, county collectors and county treasurers were requested to
respond to this proposed legislation but did not. A listing of political subdivisions included in the
Missouri Legislative Information System (MOLIS) database is available upon request.
FISCAL IMPACT – State GovernmentFY 2024
(10 Mo.)
FY 2025FY 2026$0$0$0 L.R. No. 0820H.02P
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FISCAL IMPACT – Local GovernmentFY 2024
(10 Mo.)
FY 2025FY 2026COUNTIESSavings – reduction alternative for
posting delinquent land/lot tax notices
in newspapers UnknownUnknownUnknown
ESTIMATED NET EFFECT ON
COUNTY FUNDSUnknownUnknownUnknown
FISCAL IMPACT – Small Business
Small businesses who run newspaper slots on delinquent land/lot sales for the county could be
impacted by this proposal.
FISCAL DESCRIPTION
This bill provides an alternative to posting the delinquent land tax notices from the currently-
required three consecutive weeks of printing in a newspaper published in the county, to one week
of printing in a newspaper published in the county during the third calendar week before the sale
and then two consecutive weeks of posting on the county website and in the county courthouse.
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
State Tax Commission
Julie MorffRoss StropeDirectorAssistant DirectorApril 25, 2023April 25, 2023