LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 9, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2661
         Committee on Ways & Means                      By: Willis
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2661 (Relating to the requirement that certain offices of an
appraisal review board not be located in the same building in
which an office of an appraisal district is located.) this office
has determined the following:

The bill would repeal Section 6.42 (d), Tax Code, which prohibits
an appraisal review board (ARB) office or an ARB member's office
from being located in the same building in which an office of an
appraisal district is located, without authorization from each
voting taxing unit.  This section applies only to an appraisal
district serving an area with a population of at least one
million and in which the most populous city has a population of
less than 450,000.


No fiscal implication to the State is anticipated.

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




Source:
          LBB Staff: JK, BR, DF