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


Office of House Bill AnalysisH.B. 3616
By: Hilbert
Ways & Means
7/26/1999
Enrolled



BACKGROUND AND PURPOSE 

Prior to the 76th Legislature, a taxpayer who appealed an order of an
appraisal review board had to 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 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.