LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION

March 10, 2011

TO:	Honorable Jim Jackson, Chair, House Committee on Judiciary & Civil Jurisprudence
FROM:	John S O'Brien, Director, Legislative Budget Board
IN RE:	HB1438 by Lewis (Relating to service of process on certain domestic and foreign entities for the collection of delinquent property taxes.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would allow a process, notice, or demand for delinquent ad valorem taxes to be served to a limited liability company.  The bill would also add the definition of a nonresident for substituted service in delinquent tax cases.  The bill would take effect on September 1, 2011.  It is anticipated that any costs associated with implementation of the legislation could be absorbed within existing resources.

Local Government Impact

Although it is not known how much in delinquent property taxes would be collected from limited liability companies, the Comptroller assumes that there would be a small probable gain to locals.

Source Agencies:

304 Comptroller of Public Accounts, 307 Secretary of State

LBB Staff:

JOB, JT, MS, BTA