Austin, Texas
                                   FISCAL NOTE
                               75th Regular Session
                                  March 28, 1997
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 1014, Committee Report 1st House, Substituted
          Committee on Intergovernmental Relations                              By: Patterson, Jerry
          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-Committee Report 1st House, Substituted
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