| TO: | Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means |
| FROM: | John S O'Brien, Director, Legislative Budget Board |
| IN RE: | HB234 by Otto (Relating to liability for interest on ad valorem taxes on improvements that escaped taxation in a previous year.), 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: | JOB, KK
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