LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 27, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2610
         Committee on Ways & Means                      By: Craddick
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2610 (Relating to the collection of delinquent ad valorem taxes
and the appraisal of property for ad valorem tax purposes.) this
office has determined the following:

The bill would allow that in a delinquent tax lawsuit a property
owner could use either the original property tax receipt or its
electronic replica as evidence of payment.

The bill would also address the appraisal review board (ARB) in
two areas:  decisions by panels of the full ARB and notice for a
hearing to issue an ARB subpoena.

Currently, Section 41.45 (d) provides that an ARB panel may not
make a final determination of a protest.  The ARB panel presents
its recommendation to the full ARB for a final decision.  The
bill would allow the ARB panel to either decide the protest or
defer to the full ARB.

Section 41.61 (c) requires the ARB to hold a hearing to decide if
good cause exists to issue a subpoena.  The bill would require
the ARB to send written notice at least 15 days before the
hearing to the person named in the subpoena and to each party in
the protest.

Appraisal review boards would incur some minor administrative
costs in mailing notices.    




No fiscal implication to the State is anticipated.

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


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