TO:	Honorable Dustin Burrows, Chair, House Committee on Ways & Means
FROM:	John McGeady, Assistant Director     Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:	HB1409 by Ashby (relating to the qualification of land for appraisal for ad valorem tax purposes as timber land or restricted-use timber land.), Committee Report 1st House, Substituted

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.