SRC-JEC S.B. 864 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 864
77R4119 JD-FBy: Staples
Intergovernmental Relations
3/28/2001
As Filed


DIGEST AND PURPOSE 

When a property owner is dissatisfied with an appraisal review board's
decision on a protest, the property owner can seek review of the decision
by filing a petition in district court.  However, some courts have ruled
that a property owner may not assert claims in district court that were not
previously raised in a protest before an appraisal review board.  As
proposed, S.B. 864 allows a property owner to amend a petition filed in
district court to add parties and include claims that were not previously
raised in a protest before an appraisal review board. 

RULEMAKING AUTHORITY

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

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 42.21(e), Tax Code, to authorize a petition that
is timely filed under Subsection (a) or amended under Subsection (c) to be
subsequently amended to add the name of a party; or include any additional
claim, including a claim that was not previously raised as a ground for
protest under Chapter 41. 

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Effective date: upon passage or September 1, 2001.