LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  February 19, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 451
          Committee on Intergovernmental Relations                              By: Duncan
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB451 ( Relating 
to municipal perpetual trust funds for cemeteries.) this office 
has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB451-As Introduced
         
No fiscal implication to the State is anticipated.
         

         
 
          
This bill would extend provisions allowing a municipality to 
abolish perpetual trust funds for cemeteries, currently applicable 
to municipalities in counties with populations between 122,000 
and 128,000, to all counties.  It would also allow all municipalities 
to assign to such trust funds to a third party.

This bill 
is expected to have a positive fiscal impact on municipalities 
which own cemeteries because it will facilitate the disposal 
of such properties.  In the case of Lubbock, the provisions 
of this bill are anticipated to save the city an average of 
$143,000 per year.  Losses from the operation of a city-owned 
cemetery have cost the city between $30,000 and $200,000 per 
year over the past 5 years.

No fiscal implication to cities 
which do not own or operate cemeteries is anticipated.   
          
   Source:            Agencies:   
                                         City of Lubbock
                      LBB Staff:   JK ,TL