LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 9, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Joint
         Committee on Ways & Means              Resolution
         House of Representatives                              No. 72
         Austin, Texas                                  By: Alexander








FROM: John Keel, Director

In response to your request for a Fiscal Note on House Joint
Resolution No. 72 (Proposing a constitutional amendment relating
to the ad valorem taxation of open-space land used for wildlife
management.) this office has determined the following:

The resolution , upon voter approval, would amend Article VIII,
Section 1-d-1, Texas Constitution, by requiring the legislature
to provide that laws allowing the taxation of land devoted to
"wildlife management"  be based on its productivity capacity. 
The resolution would add to the definition of "agricultural use"
the use of land for "wildlife management".

The resolution would also add a temporary provision to allow
refunds for prior use as wildlife management land only if the
property owner had challenged the land's taxable status before
the effective date of this amendment.  This temporary provision
would expire January 1, 1998.


The fiscal implication to  the State or units of local government
cannot be determined.

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




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