LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 10, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE: Committee Substitute
         Committee on Ways & Means                           forHouse Joint
         House of Representatives               Resolution
         Austin, Texas                                         No. 35










FROM: John Keel, Director

In response to your request for a Fiscal Note on House Joint
Resolution No. 35 (proposing a constitutional amendment
authorizing the governing body of a political subdivision to
exempt from ad valorem taxation boats and other equipment used in
the commercial taking of fish,  shrimp, shellfish, and other
marine life) this office has determined the following:

No fiscal implication to the State or units of local government
is anticipated, other than the cost of publication.

The cost to the state for publication of the resolution is
$90,000.
    

    







Source:   LBB Staff: JK, DF