LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 14, 2001
  
  
          TO:  Honorable J.E. "Buster" Brown, Chair, Senate Committee on
               Natural Resources
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB884  by Lucio (Relating to eligibility to vote in an
               election held by an irrigation district.), Committee
               Report 1st House, Substituted
  
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*  No fiscal implication to the State is anticipated.                    *
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Local Government Impact
  
The bill would require an irrigation district to prepare a list of
qualified voters, as shown by the district's records, and file the list
with the county clerk of each county within which the district's
boundaries are located and post the list in the district's office and at
each county courthouse in each county within which the district's
boundaries exist.  The bill would also relieve an individual who is
ineligible to vote in a district election of liability for taxes imposed
by the district during the year in which the person is ineligible to
vote; the person would, however, continue to be liable for taxes already
imposed before ineligibility to vote, the pro rata share of any district
indebtedness existing prior to ineligibility to vote, and taxes imposed
during any year in which the person is eligible to vote.

A district would incur minimal administrative costs for preparing,
filing, and posting a list of eligible voters. A district could
experience a revenue loss if there are ineligible voters that would not
be liable for new taxes imposed during the year in which they are
ineligible to vote.
  
  
Source Agencies:   
LBB Staff:         JK, CL, DB