LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 2, 1997
         
         
      TO: Honorable Patricia Gray, Chair            IN RE:  House Bill No. 2864, Committee Report 1st House, Substituted
          Committee on Civil Practices                              By: Denny
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on HB2864 ( Relating 
to the civil liability of a county tax assessor collector.) 
this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by HB2864-Committee Report 1st House, Substituted
         
No significant fiscal implication to the State is anticipated.
         

         
 
          
The Comptroller of Public Accounts estimates that this bill's 
enactment would require additional staff and equipment associated 
with an increased auditing workload.  However, it is anticipated 
that any increased costs resulting from this bill's enactment 
would be reasonably absorbed within the agency's existing budget. 
  

No fiscal implication to units of local government is 
anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,PE ,TL