By Staples S.B. No. 864
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the amendment of a petition for review in an ad valorem
1-3 tax appeal.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 42.21(e), Tax Code, is amended to read as
1-7 (e) A petition that is timely filed under Subsection (a) or
1-8 amended under Subsection (c) may be subsequently amended to:
1-9 (1) correct, [
or] change, or add the name of a party;
1-10 [ or]
1-11 (2) not later than the 120th day before the date of
1-12 trial, identify or describe the property originally involved in the
1-13 appeal; or
1-14 (3) include any additional claim, including a claim
1-15 that was not previously raised as a ground for protest under
1-16 Chapter 41.
1-17 SECTION 2. The changes in law made by this Act to Section
1-18 42.21(e), Tax Code, apply to a proceeding under Chapter 42, Tax
1-19 Code, that is pending on the effective date of this Act or that is
1-20 brought on or after that date.
1-21 SECTION 3. This Act takes effect immediately if it receives
1-22 a vote of two-thirds of all the members elected to each house, as
1-23 provided by Section 39, Article III, Texas Constitution. If this
1-24 Act does not receive the vote necessary for immediate effect, this
2-1 Act takes effect September 1, 2001.