Review and approval of the legal content and form of a fiscal note summary prepared for an initiative petition submitted by Deidre Hirner amending Article X of the Missouri Constitution (2024-172).

ATTORNEY GENERAL OF MISSOURI ANDREW BAILEY Supreme Court Building 207 W. High Street P.O. Box 899 Jefferson City, MO 65102 Phone: (573) 751-3321 Fax: (573) 751-0774 www.ago.mo.gov January 3, 2024 OPINION LETTER NO. 4-2024 The Honorable Scott Fitzpatrick Missouri State Auditor State Capitol, Room 229 Jefferson City, MO 65101 Dear Auditor Fitzpatrick: This office received your letter of December 22, 2023, submitting a fiscal note and fiscal note summary prepared under § 116.175, RSMo, for an initiative petition submitted by Deidre Hirner, 2024-172. The fiscal note summary that you submitted is as follows: State and local governmental entities estimate no direct costs or savings. Attempts to implement a local tobacco tax, or to modify an existing local tobacco tax, could result in changes in revenue or increased election related or other costs for these entities that cannot by estimated. Under § 116.175.4, RSMo, we approve the legal content and form of the fiscal note summary. Because our review of the fiscal note summary is mandated by statute, no action that we take with respect to such review should be construed as an endorsement of the initiative petition or as the expression of any view regarding the objectives of its proponents. Furthermore, our review under § 116.175.4 does not examine the fairness or sufficiency of the estimated fiscal impact. Very truly yours, ANDREW BAILEY Attorney General OP-2024-004