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