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.