Austin, Texas
                    FISCAL NOTE, 77th Regular Session
                              March 6, 2001
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
        FROM:  John Keel, Director, Legislative Budget Board
       IN RE:  SB864  by Staples (Relating to the amendment of a
               petition for review in an ad valorem tax appeal.), As
*  No significant fiscal implication to the State is anticipated.        *
The bill would amend Section 42.21 of the Tax Code to allow a district
court petition in an appeal of an appraisal review board (ARB)
determination to be amended to:  (1) add the name of a party, or (2)
include any additional claim, including a claim that was not previously
raised as ground for protest.

The Comptroller's Appraisal District Operations Report, 1999 and 2000
Data indicates that 1,752 district court lawsuits were filed in 1999.
These lawsuits were based on claims previously raised before the ARB.
Because of the provision allowing the addition of claims not raised
before the ARB, the bill could increase the potential for additional
lawsuits against the appraisal district.  Some of these lawsuits could
involve appraised value disputes, and court determinations could affect
local appraisal roll value.  However, no significant fiscal implication
to the state or units of local government is anticipated.
Local Government Impact
No significant fiscal implication to units of local government is
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, BR