LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 27, 1995



 TO:     Honorable John T. Montford, Chair      IN RE:  Senate Bill No. 101
         Committee on Finance                           By: Bivins
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
101 (Relating to the remedies available to a person who has paid
an unlawful ad valorem tax.) 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 allow a court to order a
refund of unlawful taxes paid, even if taxpayer did not make
payment under protest.


No fiscal implication to the State is anticipated.

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


Source:   Comptroller of Public Accounts, Central Education
Agency - Administration
          LBB Staff: JK, BR, DF