LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              March 30, 1999
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB 1401  by Nixon, Drew (Relating to the determination of
               an ad valorem tax protest based on inequality of
               appraisal.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Section 41.43 of the Tax Code to add a new
Subsection (d) concerning taxpayer remedies for unequal appraisal.  The
bill would provide that a protest before an appraisal review board (ARB)
on the grounds of unequal appraisal of property would be determined in
favor of the protesting party unless the appraisal district established
that the appraised value of the property did not exceed the median
appraised value of a reasonable number of comparable properties
appropriately adjusted.  No significant fiscal implication to the State
is anticipated.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, TL, BR