LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 13, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3197 by Ramsay (relating to the appraisal and ad
               valorem taxation of a retail manufactured housing
               inventory), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would redefine the terms "manufactured home" and "manufactured
housing" with specific language from Article 5221f of Vernon's Texas
Civil Statues.  Current definitions of these terms are by reference to
Article 5221f.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, BR