HBA-RBT H.B. 3358 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3358
By: Staples
Ways & Means
4/14/1999
Introduced



BACKGROUND AND PURPOSE 

Section 42.21, Tax Code, requires the property owner to file a lawsuit
within 45 days of receipt of an Appraisal Review Board order determining
protest.  Once this lawsuit is filed and the deadline has passed, many
district courts have interpreted the statute to prevent a taxpayer from
amending his lawsuit to make corrections or changes that would ordinarily
be available in civil lawsuits under the Texas Rules of Civil Procedure.
As a result, appraisal districts often prevail on technicalities. 

H.B. 3358 amends Section 42.21, Tax Code, to authorize amendment of a
timely filed petition under Subsection (a) or amended under Subsection (c)
without limitation for any reason including the correction or change of a
named party, the identification or description of the property involved in
the appeal, and the addition of any valid cause of action or claim for
relief. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 42.21, Tax Code, to authorize amendment of a
timely filed petition under Subsection (a) or amended under Subsection (c)
without limitation for any reason including the correction or change of a
named party, the identification or description of the property involved in
the appeal, and the addition of any valid cause of action or claim for
relief. 

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Emergency clause.
  Effective date: upon passage.