SRC-JJJ H.B. 3616 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 3616
By: Hilbert (Brown)
Jurisprudence
5/13/1999
Engrossed


DIGEST 

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. 3616authorizes 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. 

PURPOSE

As proposed, H.B. 3616 establishes provisions regarding the amending of a
petition for judicial review of certain ad valorem tax determinations. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 42.21, Tax Code, by adding Subsection (e), 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.  

SECTION 2.  Makes application of this Act prospective.

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