LEGISLATIVE BUDGET BOARD
Austin, Texas
 
TAX/FEE EQUITY NOTE
 
78TH LEGISLATIVE REGULAR SESSION
 
February 21, 2003

TO:
Honorable Fred Hill, Chair, House Committee on Local Government Ways and Means
 
FROM:
John Keel, Director, Legislative Budget Board
 
IN RE:
HB106 by Chavez (Relating to a local option exemption from ad valorem taxation of property that is owned by certain child-care facilities and is used for providing care for children.), As Introduced

Because the bill would not create or impact a state tax or fee, no comment from this office is required by the rules of the House as to the general effects of the proposal on the distribution of tax and fee burdens among individuals and businesses.



Source Agencies:
LBB Staff:
JK, SJS