LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 24, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2883
         Committee on Ways & Means                      By: Romo
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2883 (Relating to the compensation for assessing or collecting
certain ad valorem taxes by an assessor-collector.) this office
has determined the following:

The bill would amend Section 6.27, Tax Code, to provide that the
commissioners court, in counties with a population greater than
1.185 million, and the governing body, in taxing units within
counties with a population greater than 1.185 million would set
the collection fee for assessing or collecting taxes for other
taxing units.  The bill would delete references to "actual
costs."

Current law provides that county assessor-collectors who assess
or collect for another taxing unit are entitled to a reasonable
fee, not to exceed actual costs of administration.  The Attorney
General has defined "actual costs" as the costs that the
collecting unit incurs over and above those it would incur if it
were not collecting for another unit.


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