Austin, Texas
                    FISCAL NOTE, 77th Regular Session
                             February 5, 2001
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
        FROM:  John Keel, Director, Legislative Budget Board
       IN RE:  HB559  by Mowery (Relating to the award of attorney's
               fees to a property owner who prevails in a judicial
               appeal of certain ad valorem tax determinations.), As
*  No significant fiscal implication to the State is anticipated.        *
The bill would amend Section 42.29 of the Tax Code to alter the method by
which a district court awards a property owner attorney's fees.  Under
the provisions of the bill, awards in excess of current attorney's fees
limitations would be possible.

The Comptroller's most recent Appraisal District Operations Report shows
that appraisal districts reported 1,752 lawsuits filed in 1999.  While
the bill would allow awards in excess of current attorney fee
limitations, it is not anticipated that it would result in a significant
financial impact on appraisal district operations.
Local Government Impact
No significant fiscal implication to units of local government is
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, WP, BR