LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 29, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2936  by Ehrhardt (Relating to the protection and use
               of intellectual property by an appraisal district.), As
               Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would add Section 6.15 to the Tax Code to allow appraisal
districts the right to patent, copyright, and trademark protection for an
idea, publication, or other original innovation fixed in a tangible
medium, including: a logo, a service mark, automated systems software, an
audio or visual work, or geographic information systems.  Money paid to
the appraisal district for the exclusive rights would be deposited in the
appraisal district budget.

Passage of the bill could result in the availability of additional
revenues for use by those appraisal districts holding the exclusive
rights to intellectual property and publications.  The deposit of fees
and royalties paid to those appraisal districts by third parties could
result in cost savings to taxing units that contributed to the appraisal
districts' budgets.
  
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, BR