LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                           May 14, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  Senate BillNo. 101,
         Committee on Ways & Means                            as engrossed
         House of Representatives                       By: Bivins
         Austin, Texas








FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
101 (Relating to the payment of an ad valorem tax under protest.)
this office has determined the following:

The bill would amend Chapter 31 of the Tax Code, by adding
Section 31.115.  This new section would define a payment of an ad
valorem tax as involuntary, if the taxpayer indicates that the
tax is paid under protest on the instrument by which the tax is
paid or in a document accompanying the payment.


No fiscal implication to the State is anticipated.

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

    







Source:   LBB Staff: JK, BR, DF