LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 2, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2868
         Committee on Ways & Means                      By: Horn
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2868 (Relating to the transfer and enforceability of tax liens.)
this office has determined the following:

The bill would amend the provisions for the transfer of a tax
lien by a property owner to another person to pay the taxes
imposed on real property.  The bill would address the contract
arrangements between private entities.


No fiscal implication to the State or units of local government
is anticipated.




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