HBA-JRA C.S.H.B. 3616 76(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 3616
By: Hilbert
Ways & Means
4/27/1999
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Currently, a taxpayer who appeals an order of an appraisal review board
must file a petition for review with the district court within 45 days of
receiving notice of the review board's final order. C.S.H.B. 3616
authorizes a taxpayer to amend a timely filed petition for judicial review
of an appeal of an order of an appraisal review board to correct or change
the name of a  party or, not later than the 120th day before the date of
trial, to identify or describe the property originally involved in the
appeal. 

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, by adding Subsection (e), as
follows: 

(e)  Authorizes a petition for judicial review of an appeal of an order of
an appraisal review board that is timely filed or amended to be
subsequently amended to correct or change the name of a  party or, not
later than the 120th day before the date of trial, to identify or describe
the property originally involved in the appeal. 

SECTION 2.  Makes the changes in law made by this Act applicable to any
proceeding that is pending under Chapter 42 (Judicial Review), Tax Code, on
the effective date of this Act or initiated on or after that date. 

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

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute modifies the original in SECTION 1 (proposed Section
42.21(e), Tax Code) to authorize a petition for judicial review of an
appeal of an order of an appraisal review board that is timely filed or
amended to be subsequently amended to correct or change the name of a
party or, not later than the 120th day before the date of trial, to
identify or describe the property originally involved in the appeal, rather
than to be subsequently amended 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.