LEGISLATIVE BUDGET BOARD
Austin, Texas
 
TAX/FEE EQUITY NOTE
 
82ND LEGISLATIVE REGULAR SESSION
 
February 23, 2011

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