LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 23, 2001
  
  
          TO:  Honorable Senfronia Thompson, Chair, House Committee on
               Judicial Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1876  by Gray (Relating to the authority of an attorney
               appointed by a court as a master in chancery for a
               delinquent ad valorem tax suit to practice law in that
               court.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would allow an attorney who is appointed by a court to be a
master in chancery for a delinquent ad valorem tax suit to practice law
in that court if the attorney is qualified to do so.

A representative from the State Property Tax Division of the
Comptroller's Office indicated there would be no impact on his division
or on local governments.  He said the masters are used to lessen the
burden for the district judge in district courts.  The Property Tax Code
does allow a master to be appointed by a court.

Representatives of the Travis County Tax Assessor Collector's Office and
the Travis County District Courts Office both reported no impact.

A representative from the Galveston County District Court stated this
bill would have no fiscal impact on Galveston county.  They currently
have a master that handles all their delinquent ad valorem tax suits.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, TB, BR