LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 13, 1995



 TO:     Honorable Don Henderson, Chair         IN RE:  Senate BillNo. 1545
         Committee on Jurisprudence                     By: Henderson
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
1545 (relating to the seizure and sale for delinquent ad valorem
taxes of abandoned real property in a municipality) this office
has determined the following:

The bill would provide a process for a municipality to seize and
sell abandoned real property for delinquent property taxes or for
a municipal health or safety lien.

The bill would also allow the transfer of the property to a
charitable organization improving property for low-income housing
(Section 11.181, Tax Code) for less than the tax warrant or
market value of the property if a sufficient bid is not received
at the sale.


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, RR