LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 1, 1997
         
         
      TO: Honorable Bill Ratliff, Chair            IN RE:  House Bill No. 2201,
 As Engrossed
          Committee on Finance                              By: Stiles
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on HB2201 ( relating 
to the payment of property taxes pending appeal and to attorney's 
fees and penalties in a property tax appeal) this office has 
detemined the following:
         
         Biennial Net Impact to General Revenue Funds by HB2201-As Engrossed   FN Revision 1
         
No significant fiscal implication to the State is anticipated.
         

         
 
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   
                                         
                      LBB Staff:   JK ,RR