LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 17, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  Senate Bill No. 1014,
As Engrossed
          Committee on Ways & Means                              By: Patterson, Jerry
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1014 ( Relating 
to the representation of a property owner by an agent in a property 
tax matter.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB1014-As Engrossed
         
No fiscal implication to the State is anticipated.
         

         
 
The bill's proposed changes to Section 1.111 of the Tax Code 
would state that a tax agent is not prohibited from acting as 
a property owner's agent before an agent designation form is 
filed.  The procedures concerning taxpayer representation should 
have no fiscal impact on the state and local governments.
          
No fiscal implication to units of local government is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,RR ,TL ,BR