LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 5, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3121  by Ritter (Relating to the exemption from ad
               valorem taxation for property used to control
               pollution.), Committee Report 1st House, Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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This bill would amend Section 11.31 of the Tax Code, relating to
pollution control property.

The bill would require the Texas Natural Resources Conservation
Commission (TNRCC) to adopt rules to ensure that its determinations of
pollution control property were uniform and equal and that property used
for the production of goods and services would not be determined as
exempt from property taxation.

Since the provisions of the bill serve to codify recently revised agency
rules and not amend current law, it is not anticipated that there would
be a significant impact on the state or units of local government.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   582   Texas Natural Resource Conservation Commission,
                   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR