LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  March 24, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  House Bill No. 1879
          Committee on Ways & Means                              By: Thompson
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on HB1879 ( Relating 
to the rendition of property for ad valorem taxation.) this 
office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by HB1879-As Introduced
         
No significant fiscal implication to the State is anticipated.
         

         
 
The bill would amend Section 22.24 and Section 22.27(a) of the 
Tax Code to require a property rendition or report for ad valorem 
tax purposes to be sworn to before an officer authorized by 
law to administer an oath (notarized).  The Comptroller would 
be prohibited from approving a rendition or report form unless 
the form provided a sworn signature that the information was 
true and accurate.  The bill would make attachments to renditions, 
reports, and information the owner provided to the appraisal 
district in connection to his property confidential and not 
open to public inspection.  

The bill would take effect September 
1, 1997.
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,RR ,BR