LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 9, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2596
         Committee on Ways & Means                      By: Harris, Jack
         House of Representatives
         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 require a taxing unit's delinquent tax lawsuit to
either foreclose the lien or to enforce the personal liability
for the tax but it could not seek both remedies.  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:   Comptroller of Public Accounts
          LBB Staff: JK, BR, DF