LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 27, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB490  by Heflin (Relating to the administration and
               collection of ad valorem taxes.), As Engrossed
  
**************************************************************************
*  No significant fiscal implication to the State is anticipated.        *
**************************************************************************
  
The bill would amend numerous sections in the Tax Code to allow taxing
units and their agents to collect current and delinquent property taxes
more effectively and expeditiously.  The provisions in the bill
concerning ad valorem tax collections would provide administrative cost
benefits to local governments and their collecting agents.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, SD, BR