LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 17, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 1884
         Committee on Ways & Means                      By: Oakley
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
1884 (Relating to the additional tax imposed on certain land
appraised for ad valorem tax purposes as open-space land the use
of which is changed to cemetery purposes.) this office has
determined the following:

The bill would provide for a waiver of rollback taxes for certain
land that changes from qualified open space use to cemetery use.

In order to qualify for the waiver, the subject land would be
required to:

be located in an unincorporated area of a county with a
population of less than 100,000;
not exceed five acres;
be owned by a cemetery organization;
be dedicated by a cemetery organization for a cemetery purpose;
be dedicated by a cemetery organization which has not dedicated
more than five acres of land in the county for a cemetery purpose
in the five years preceding the date the cemetery organization
dedicates the land for a cemetery purpose; and
be adjacent to a cemetery that has been in existence for more
than 100 years.


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


Source:   Comptroller of Public Accounts    




          LBB Staff: JK, BR, DF