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