LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                           May 10, 1995



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









FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
101 (Relating to the conditional payment of 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 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