LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 6, 1995



 TO:     Honorable Senator Rodney Ellis, Chair  IN RE:  Senate Bill No. 584
         Committee on Intergovernmental                 By: Shapiro, Nelson
         Relations
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
584 (Relating to the authority of Dallas County Utility and
Reclamation District to enter into tax abatement agreements, to
designate reinvestment zones and to utilize all functions and
procedures of the Property Redevelopment and Tax Abatement Act,
Title 3, Ch. 312 of the Texas Tax Code; and validating prior
elections and other actions and contracts.) this office has
determined the following:

The bill would grant Dallas County Utility and Reclamation
District the authority to enter into tax abatement agreements. 
The bill would enable the governing body of the District to
designate an area within its boundaries as a reinvestment zone.

The bill would confer upon the District and its governing body
all the rights, powers and authorities granted to a municipality
that are listed in the Tax Abatement Act.

Under the current Education Code, there would be no fiscal
implication to the State as a result of  local tax abatement
agreements granted by a district.

The impact on local governments would depend on the actions of
the local officials and cannot be determined.    




Source:   Comptroller of Public Accounts, Department of Commerce
          LBB Staff: JK, BR, DF