LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                            February 27, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB880  by Brown, J. E. "Buster" (Relating to procedural
               and technical corrections of the Texas Property Tax Code,
               with respect to multiple appraisals of a property,
               notices of delinquency, penalties and interest on
               deferred taxes, additional penalty on delinquent taxes
               against property that escaped taxation in previous
               years, definitions of personal property subject to
               seizure, notices of sale of seized personal property and
               real property, excess proceeds of tax sales, costs and
               expenses incurred in delinquent tax suits, post judgment
               taxes, vacating void tax judgments and tax sales, costs
               of tax sale, remedies of purchaser at void tax sale,
               redemptions, and reenactment of duplicate or overlapping
               provisions in the Tax Code.), As Introduced
  
**************************************************************************
*  No significant fiscal implication to the State is anticipated.        *
**************************************************************************
  
The bill would amend numerous sections in the Tax Code to allow taxing
units and their agents to collect current and delinquent property taxes
more effectively and expeditiously.  The provisions in the bill
concerning ad valorem tax collections would provide administrative cost
benefits to local governments and their collecting agents.
  
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, SD, BR