LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                           May 1, 1995



 TO:     Honorable Don Henderson, Chair         IN RE:  Senate BillNo. 1567
         Committee on Jurisprudence                     By: Ellis
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
1567 (relating to the statute of limitations applicable to real
property sold for taxes) this office has determined the
following:

The bill would reduce the time period to file an action against a
property's title for a property sold at a tax sale.  The bill
would also require a person challenging that a tax sale is not
valid, to deposit with the court an amount equal to all taxes,
penalties, interest, and costs on the property.

Section 33.54, Tax Code, provides that a person may challenge a
tax sale against the purchaser if the person files within three
years after the purchaser's deed is filed.  The bill would reduce
the filing time to two years for a residence homestead or for
land qualified for agricultural use and to one year for all other
property.

The Comptroller's Property Tax Division does not receive or
maintain information from taxing units that would be helpful in
estimating the fiscal implication of the bill on local
governments.


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