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
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
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
Honorable Jim Jackson, Chair, House Committee on Judiciary & Civil Jurisprudence
Honorable Jim Jackson, Chair, House Committee on Judiciary & Civil Jurisprudence
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB1438 by Lewis (Relating to service of process on certain domestic and foreign entities for the collection of delinquent property taxes.), As Introduced
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.
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.
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
304 Comptroller of Public Accounts, 307 Secretary of State
LBB Staff: JOB, JT, MS, BTA
JOB, JT, MS, BTA