LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 25, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE: Committee Substitute
         Committee on Ways & Means                            forHouse Bill
         House of Representatives               No. 2596
         Austin, Texas









FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2596 (Relating to a requirement that a taxing unit that seeks to
collect delinquent ad valorem taxes elect between filing suit to
foreclose the lien securing payment of the taxes and filing suit
to enforce personal liability for the taxes.) this office has
determined the following:

The bill would extinguish a delinquent taxpayer's liability if
the property is sold, regardless if the sale amount is less than
the judgment amount.

The bill would be effective on the date of the passage of a
constitutional amendment authorizing this change, such as House
Joint Resolution No. 106.

No fiscal implication to the State is anticipated.

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

        





 Source:  LBB Staff: JK, BR, DF