LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 25, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE: Committee Substitute
         Committee on Ways & Means                            for House
         House of Representatives               Joint Resolution
         Austin, Texas                                         No. 106










FROM: John Keel, Director

In response to your request for a Fiscal Note on House Joint
Resolution No. 106 (Proposing a constitutional amendment to
extinguish a taxpayer's liability for delinquent ad valorem taxes
following a tax sale.) this office has determined the following:

The resolution, if adopted, would amend Article VIII, Section 15,
Texas Constitution, to provide that if a taxing unit sells a
taxpayer's property at a tax sale, the taxpayer's personal
liability  would also extinguish, even if the sale amount is less
than the amount of the judgment.

No fiscal implication to the State is anticipated, other than the
cost of publication.

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

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

        





 
Source:   LBB Staff: JK, BR, DF