LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  March 19, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 1014
          Committee on Intergovernmental Relations                              By: Patterson, Jerry
          Senate
          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 Introduced
         
No fiscal implication to the State is anticipated.
         

         
 
The bill's proposed changes to Section 1.111 of the Tax Code 
would clearly 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 ,TL ,BR