LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                               May 13, 1999
  
  
          TO:  Honorable Bill Ratliff, Chair, Senate Committee on Finance
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3549 by Heflin (relating to the administration and
               collection of ad valorem taxes and certain local standby
               fees), Committee Report 2nd House, as amended
  
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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 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