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.