LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 9, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  House Bill No. 3520
          Committee on Ways & Means                              By: Stiles
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on HB3520 ( Relating 
to the recovery of costs and expenses in a suit to collect a 
 delinquent ad valorem tax.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by HB3520-As Introduced
         
No fiscal implication to the State is anticipated.
         

         
 
FISCAL ANALYSIS
The bill would amend Chapter 33 of the Tax 
Code to allow taxing units in a delinquent property tax lawsuit 
to recover reasonable expenses and reasonable attorney's fees, 
not to exceed 15 percent of total taxes, penalties, and interest. 
 Current law allows reasonable expenses and attorney's fees 
only upon approval by the district court.  This bill would entitle 
taxing units to recovery.

The bill would take effect September 
1, 1997, and would apply only to a suit to collect a delinquent 
ad valorem tax filed on or after the effective date.
          
LOCAL
The bill could increase revenues to local governments 
by an undetermined amount.  The potential amount of increased 
revenue would depend on the amount of expenses and attorney's 
fees that would be recovered that would not otherwise be awarded 
under current law.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,RR ,BR