LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  February 28, 1997
         
         
      TO: Honorable Ron E. Lewis, Chair            IN RE:  Senate Bill No. 141, As Engrossed
          Committee on County Affairs                              By: Cain
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB141 ( Relating 
to the power of a county to seize and sell abandoned real property 
for delinquent ad valorem taxes.) this office has detemined 
the following:
         
         Biennial Net Impact to General Revenue Funds by SB141-As Engrossed
         
This bill would provide for the seizure and sale of abandoned 
real property located within a county if property taxes, interest, 
or penalty remained unpaid.  The bill would limit the county's 
right of seizure to property that is located within a county 
and is abandoned, unused, or vacant for at least one year.  
Properties subject to seizure would be limited to those properties 
subject to a lien for unpaid taxes for at least the preceding 
five years.  The county tax collector would determine if the 
seizure of the property was in the best interest of the county 
and other taxing units based on an analysis of the outstanding 
taxes and assessments due and the costs of foreclosure

No 
significant fiscal implication to the State is anticipated.
         

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