LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              March 9, 1999
  
  
          TO:  Honorable Teel Bivins, Chair, Senate Committee on
               Education
  
        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 Introduced
  
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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 only would delete and repeal sections in
the Government Code and Tax Code that are either not necessary or not
applicable to the Comptroller. 

Reporting a school district's statement of the taxable value claimed to
be correct is unnecessary.  Texas Education Agency (TEA) officials have
stated they have no use for this information and do not require it from
the Comptroller.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, CT, BR