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                                  625
         Committee on Finance                           By: Harris, Chris
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
625 (Relating to the filing of a notice of protest with an
appraisal review board by an undesignated agent.) this office has
determined the following:

The bill would add Section 41.445 to the Tax Code requiring the
Appraisal Review Board (ARB) to set a hearing on a protest filed
by an agent on behalf of a property owner, even if the agent does
not have an agent designation form on file with the appraisal
district.  The agent would not be allowed to represent the
property owner at the protest hearing if a designation has not
been filed at the time of the hearing.



No fiscal implication to the State is anticipated.

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


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