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. 106 Austin, Texas By: Harris, Jack FROM: John Keel, Director In response to your request for a Fiscal Note on House Joint Resolution No. 106 (Proposing a constitutional amendment to require a taxing unit that seeks to collect delinquent ad valorem taxes to elect between enforcing the lien securing payment of the taxes and enforcing personal liability for the taxes.) this office has determined the following: The resolution, if adopted, would amend Article VIII, Section 15, Texas Constitution, to provide that a taxing unit may enforce either the property lien or the taxpayer's personal liability but not both. The resolution would also extinguish a delinquent taxpayer's liability if the property is sold, regardless if the sale amount is less than the amount of the judgment. The cost to the State for publication of the resolution is $90,000. 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, DF