Austin, Texas
                    FISCAL NOTE, 77th Regular Session
                              April 26, 2001
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
        FROM:  John Keel, Director, Legislative Budget Board
       IN RE:  HB2496  by Haggerty (Relating to certain suits instituted
               under the Property Tax Code and to the award of court
               costs and attorneys fees in certain suits and appeals
               instituted under that code.), Committee Report 1st
               House, as amended
*  No significant fiscal implication to the State is anticipated.        *
The bill would amend Sections 42 and 43 of the Tax Code to increase, in
some cases, attorney's fees in certain property tax proceedings in
district court cases.

The bill also would expand the class of parties allowed to sue an
appraisal district or an appraisal review board to compel compliance with
the Tax Code, Comptroller rules, or other laws.  Under current law, only
taxing units are allowed to sue.  This bill would add the following as
eligible to bring suit:  property owners, lessees obligated to pay
property taxes, tax agents, and persons authorized to bring actions on
behalf the above-listed parties.

The provisions of the bill could increase administrative costs to
appraisal districts, taxing units within the district and district
courts, but no significant fiscal implication to the State is
Local Government Impact
The Comptroller's most recent Appraisal District Operations Report shows
that appraisal districts reported 1,752 district court lawsuits filed in
1999.  The provisions relating to attorney's fees limitations could have
a negative fiscal impact on the amount of attorney's fees paid by
appraisal districts to plaintiffs in district court lawsuits.
Similarly, the provisions relating to an expanded list of parties
authorized to sue an appraisal district or appraisal review board could
result in some amount of costs to appraisal districts, the taxing units
funding those appraisal districts, and district courts.
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, WP, BR