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


Office of House Bill AnalysisH.B. 3616
By: Hilbert
Ways & Means
4/1/1999
Introduced



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. H.B. 3616 authorizes a
taxpayer to amend without limitation a timely filed petition for judicial
review of an appeal of an order of an appraisal review board. 

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 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 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.