LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                                May 4, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB521 by Cain (relating to certain functions of the
               comptroller of public accounts involving ad valorem
               taxation), As Engrossed
  
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*  No fiscal implication to the State is anticipated.                    *
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The three provisions in the bill would have no fiscal impact on the state
or local governments.  The bill would delete and repeal sections in the
Government and Tax Codes that are either not necessary or not applicable
to the Comptroller. 

Texas Education Agency (TEA) officials have stated that they do not need
or require the Comptroller to report school district's statement of the
taxable value claimed to be correct.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, CT, BR