LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 18, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2832  by Smithee (Relating to requiring tax collectors
               to notify taxpayers of certain overpayments of ad valorem
               taxes and to issue refunds of certain duplicate payments
               of ad valorem taxes.), Committee Report 1st House,
               Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Section 31.11 of the Tax Code to require a collector
for a taxing unit to mail, without charge, to a taxpayer a written
notice and refund application when the taxpayer submitted a property tax
payment that exceeded by $5.00 or more the amount owed.

The bill could result in additional administrative and postal expenses to
taxing units.  The amount of such expenses would depend on the incidence
of taxpayer overpayments and future postal costs.  However, it is not
anticipated that the increase in administrative and postal expenses
would be significant.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, WP, BR