LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 10, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  Senate Bill No. 720, 
As Engrossed
          Committee on Ways & Means                              By: Duncan
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB720 ( relating 
to the exception for certain officers from the registration 
requirements of The Property Taxation Professional Certification 
Act.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB720-As Engrossed
         
No significant fiscal implication to the State is anticipated. 

         

         
 
A county tax assessor-collector who has approved a contract 
pursuant to Section 6.24(b), Tax Code, providing for another 
taxing unit or an appraisal district to perform duties related 
to the assessment or collection of taxes for the county would 
be exempted from mandatory certification by this bill.  According 
to the Board of Tax Professional Examiners, 66 counties have 
the aforementioned contracts.  Annual and renewal fees are $45 
a year and $55 for initial applications.  The maximum fiscal 
impact to the State is anticipated to be no more than $3,000.
          
No significant fiscal implication to units of local government 
is anticipated.  The bill would save a county with an approved 
contract $45 a year. 

          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,RR ,TL ,JA