HCS SB 989 -- PROPERTY TAX SPONSOR: Caskey (Hartzler) COMMITTEE ACTION: Voted "do pass" by the Committee on Ways and Means by a vote of 15 to 1. This substitute allows Cass County (currently a county of the first classification) to be regarded as a second, third, or fourth classification county as it pertains to the requirement to deposit a certain percentage of property tax collections from new construction into the county assessment fund for collection costs. The substitute also extends the time period for refund or credit of an overpayment of property taxes that have been erroneously or mistakenly levied upon a taxpayer from one to three years. FISCAL NOTE: No impact on state funds. PROPONENTS: Supporters say that the bill will delay assessment costs in Cass County. Testifying for the bill was Senator Caskey. OPPONENTS: There was no opposition voiced to the committee. Bill Tucker, Assistant Director of Research