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I really like smite as it helps the early levels a lot, so I picked up improved smite for one of my mastery points. But when I'm in game, the tooltip doesn't reflect the reduced cooldown, and admittedly, I havent timed it to make sure it is really 70 seconds now instead of 75, but the gold increase does seem to be happening, so I assume the timer is correct as well.
There are a few other times when Ive noticed not all the text fits in the tooltip, a few examples were found while playing as Karthas that i could not read all of, and the mummy guy (sorry, I forgot his name for sure, Anunu?) whose Tantrum tooltip had no content.