LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                                May 8, 1999
  
  
          TO:  Honorable J.E. "Buster" Brown, Chair, Senate Committee on
               Natural Resources
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB 1552 by Craddick (Relating to taxpayer protests
               relating to the appraisal of certain pooled or unitized
               mineral interests.), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would determine the appraisal review board (ARB) jurisdiction of
some protests involving pooled or unitized mineral interests.  All ARBs
in Texas are charged with applying the same statutory standards when
determining property value disputes.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DE, BB, BR