LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 12, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3549 by Heflin (relating to procedural and technical
               corrections of the Texas Property Tax Code and the Texas
               Finance Code, and relating to notices of sale, orders of
               sale, proceeds of sale, excess proceeds of sale,
               redemptions in delinquent tax suits, collection of taxes
               on sale of business, additional penalty on taxes with
               delayed delinquency dates and on delinquent standby
               fees, notices of delinquency, subrogation of purchasers
               at void or defective tax resales, taxes to be included
               in judgments, jurisdictional provisions for tax claims
               against certain estates in probate, service of process
               on corporations following forfeiture of corporate
               privileges, and repeals of overlapping and duplicate
               provisions in the Tax Code), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend numerous sections of the Tax Code, Probate Code,
Texas  Business Corporation Act, and Water Code to allow taxing units
and their agents to collect current and delinquent property taxes more
effectively and expediently.
  
Local Government Impact
  
The provisions in the bill concerning tax bills and ad valorem tax
collections would provide administrative cost benefits to local
governments and their collecting agents.  The fiscal impact, however, is
not expected to be significant.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, BR