LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 21, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2625
         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.
2625 (Relating to actions for the collection of ad valorem taxes
and transfers of property in the course of collecting ad valorem
taxes.) this office has determined the following:

The bill would amend Section 31.06, Tax Code, which permits a
taxpayer to pay taxes by conveying property to the taxing unit to
which property taxes are due.  Under current law this option
applies only to property in a county having a population of
50,000 or less.  This bill would expand this section to counties
with a population of 300,000 or less.

In addition, the bill would amend other Tax Code sections to
provide that:

Property sold to a taxing unit as a party to a judgment may be by
either private or public sale;

Tax liens for current year taxes are not affected, if not
included in a judgment;

Persons or taxing units purchasing property through a tax sale
may take possession by a forcible entry and detainer action;

The redemption period for property sold to a taxing unit begins
on the date on which the deed to the taxing unit is filed for
record; and

Appraisal districts that collect for one or more units may file a
delinquent tax suit in the appraisal district's name on behalf of    




the taxing units.
 

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