LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 25, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB468  by Solomons (Relating to the transportation of and
               certain ad valorem tax liens on manufactured homes;
               providing a penalty.), Committee Report 1st House,
               Substituted
  
**************************************************************************
*  No significant fiscal implication to the State is anticipated.        *
**************************************************************************
  
The bill would eliminate current taxing unit procedures for perfecting
property tax liens on manufactured houses.  Tax assessor-collectors
would no longer have to file annual tax lien notices with the Texas
Department of Housing and Community Affairs for each manufactured house
in their jurisdiction to maintain a lien's enforceability.  The Texas
Department of Housing and Community Affairs has estimated that changes
will result in a small administrative saving.  It is assumed that the
Texas Department of Transportation will be able to complete the new
reporting requirements with existing staff.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts, 332   Texas
                   Department of Housing and Community Affairs, 601
                   Texas Department of Transportation
LBB Staff:         JK, SD, BR