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 ************************************************************************** * No fiscal implication to the State is anticipated. * ************************************************************************** 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