LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
                                Revision 1
  
                              April 1, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB958 by Hope (relating to the additional tax imposed if
               the use of land appraised for ad valorem tax purposes as
               timberland changes), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
The bill would result in a loss of revenue to some taxing units that
would otherwise collect "rollback" taxes on land subject to Section 23.76
(Timber Land Change of Use) of the Tax Code.
  
  
Source Agencies:   
LBB Staff:         JK, BR, BB