LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 79TH LEGISLATIVE REGULAR SESSION

April 5, 2005

TO:	Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means
FROM:	John S. O'Brien, Deputy Director, Legislative Budget Board
IN RE:	HB3071 by Goodman (Relating to the administration and collection of ad valorem taxes; making procedural and technical corrections and clarifications to the Tax Code, Property Code, Business & Commerce Code, and Civil Practice and Remedies Code, and to the repeal of a Transportation Code provision.), As Introduced

No fiscal implication to the State is anticipated.

The bill is an omnibus property tax bill that would amend various property tax related chapters in the Tax Code, Property Code, Business and Commerce Code, Civil Practice and Remedies Code, and the Transportation Code, relating to the administration and collection of ad valorem taxes.

Local Government Impact

The bill would amend various sections in the Tax Code, Property Code, Business and Commerce Code, Civil Practice and Remedies Code, and the Transportation Code, some with the effect of allowing taxing units and their attorneys to increase and expedite property tax collections, thereby providing administrative cost benefits to local governments and their collecting agents.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, SD, WP, DLBe