LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 3, 1995



 TO:     Honorable Ken Armbrister, Chair        IN RE:  Senate BillNo. 1387
         Committee on State Affairs                     By: Wentworth
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
1387 (Relating to the transfer and enforceability of tax liens.)
this office has determined the following:

The bill would amend the provisions for the transfer of a tax
lien by a property owner to another person to pay the taxes
imposed on real property.  The bill would address the contract
arrangements between private entities.




No fiscal implication to the State or units of local government
is anticipated.




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