LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 13, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 623
         Committee on Ways & Means                      By: Combs
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
623 (Relating to the appraisal for ad valorem tax purposes of
property that is located in more than one appraisal district.)
this office has determined the following:

The bill would require cooperation and information sharing
between and among chief appraisers in multi-county taxing units.

Under current law, a taxpayer's property may be appraised by one
or more appraisal districts based on the appraisal district
selected by a taxing  unit.  The property may have two different
appraised values as a result.

Aside from some administrative expenses experienced by appraisal
districts in providing information, there would be no fiscal
implication to units of local government.

No fiscal implication to the State is anticipated.





Source:   Comptroller of Public Accounts
          LBB Staff: JK, BR