LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 1, 1995



 TO:     Honorable Senator John T. Montford,    IN RE:  Senate Bill No.
         Chair                                  439
         Committee on Finance                           By: Wentworth
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
439 (Relating to the additional sales tax for ad valorem property
tax relief.) this office has determined the following:




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


Source:   Comptroller of Public Accounts
          LBB Staff: JK, SM, DF