LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 8, 1999
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB 1609  by Lucio (relating to emergency service
               districts), Committee Report 1st House, Substituted
  
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*  No fiscal implication to the State is anticipated.                    *
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Local Government Impact
  
The bill's provision reducing the maximum property tax rate that a fire
prevention district converting to an emergency services district from 6
cents to 3 cents on each $100 of taxable property value would reduce the
potential property tax revenues such a district could expect to collect
by one half.

The bill would provide greater financial flexibility to emergency
services districts, since it would allow them to borrow money.

The bill could provide savings to districts being created in more than
one county, since it would allow elections for the initial commissioners
on one of the four uniform statewide election dates, rather than a
non-uniform election date in November. Allowing a district to hold such
elections on uniform dates would increase the likelihood that an
election be held in conjunction with another previously scheduled
election. A district holding an election in conjunction with another
entity would share election costs, rather than pay the entire election
cost.
  
  
Source Agencies:   
LBB Staff:         JK, TL