LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 9, 1995



 TO:     Honorable Kim Brimer, Chair            IN RE:  House Bill No. 353
         Committee on Business & Industry               By: Cook
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
353 (relating to characterizing manufactured housing as personal
property or real property) this office has determined the
following:

The bill would require the Texas Department of Licensing and
Regulation to issue a certificate of Attachment  to a
Manufactured home which has been permanently attached to real
property.  The department currently issues these certifications
in the form of letters.


No fiscal implication to the State is anticipated.

No significant fiscal implication to units of local government is
anticipated.


Source:   Comptroller of Public Accounts, Department of Licensing
and Regulation
          LBB Staff: JK, BR, RR