LEGISLATIVE FISCAL ESTIMATE TO

[First Reprint]

SENATE, No. 832

STATE OF NEW JERSEY

DATED: JULY 22, 1996

      Senate Bill No.832 (1R) of 1996 would allow each county board of taxation to appoint a person to the part-time position of county tax attorney for a three-year term.

      The bill specifies that a county tax attorney would receive the same salary as tax board members in the county receive and that each attorney's salary would be paid out of fee revenues collected in the county pursuant to section 1 of P.L.1947, c.93 (C.54:3-21.3).

      The Office of Legislative Services (OLS) is not able to estimate the cost to a county tax board of the appointment of a county tax attorney. The bill is permissive, so the OLS is not able to determine which county tax boards will appoint a county tax attorney pursuant to the provisions of the bill. The OLS also notes that the salary of a county tax attorney is to be set at the same amount as the salaries of the county tax board's members, so the salary will differ from county to county. However, the OLS notes that the bill requires that a county tax attorney's salary is to be paid out of fee revenues collected in the county from taxpayers filing property tax appeals, pursuant to section 1 of P.L.1947, c.93 (C.54:3-21.3).

      As the position of county tax attorney is to be fee-supported, the OLS does not anticipate that the position will be a financial drain on a county tax board that establishes the position. However, the OLS notes that the use of fee revenue to pay the salary of a county tax attorney will leave less fee revenue for the other purposes set forth in section 18 of P.L.1979, c.499 (C.54:3-21.3a), which are the modernization of the record-retention capabilities of the county board of taxation, defraying the board's costs in recording and transcribing appeal proceedings, setting forth memorandums of judgment and in providing copies thereof, and for paying salary increases for board members required by the enactment of P.L.1979, c.499.

      This legislative fiscal estimate has been produced by the Office of Legislative Services due to the failure of the Executive Branch to respond to our request for a fiscal note.

This fiscal estimate has been prepared pursuant to P.L.1980, c.67.