LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 23, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB865  by Staples (Relating to the changing of an ad
               valorem tax appraisal roll.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Section 25.25(c) of the Tax Code by requiring the
Appraisal Review Board (ARB) to direct by written order changes in the
appraisal roll for any of the five preceding years upon a property
owner's motion.

The bill would also would amend Section 25.25(d)  of the Tax Code by
deleting a chief appraiser as one who could petition the ARB for certain
appraisal roll changes.  A property owner would be the only party that
could petition for changes to correct errors in the appraisal roll.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, BR