LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 24, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2319
         Committee on Ways & Means                      By: Dutton
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2319 (Relating to the seizure and sale for delinquent ad valorem
taxes of abandoned real property in a municipality.) this office
has determined the following:

The bill would provide a process for a municipality to seize and
sell abandoned real property for delinquent property taxes or for
a municipal health or safety lien.

The bill would also allow the transfer of the property to a
charitable organization improving property for low-income housing
(Section 11.181, Tax Code) for less than the tax warrant or
market value of the property if a sufficient bid is not received
at the sale.


No fiscal implication to the State is anticipated.

The fiscal implication to  units of local government cannot be
determined.


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