By Wilson H.B. No. 1527
76R6355 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the award of attorney's fees to a property owner in
1-3 certain ad valorem tax appeals.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 42.29, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 42.29. ATTORNEY'S FEES. (a) A property owner who
1-8 prevails in an appeal to the court under Section 42.25 or 42.26:
1-9 (1) is entitled to be awarded reasonable attorney's
1-10 fees if the incorrect appraised value of the property as determined
1-11 by the appraisal review board exceeds by at least 10 percent the
1-12 correct appraised value of the property as determined by the court;
1-13 or
1-14 (2) may be awarded reasonable attorney's fees in an
1-15 appeal to which Subdivision (1) does not apply and in which the
1-16 property owner's tax liability is reduced as a result of the
1-17 appeal.
1-18 (b) The amount of attorney's fees awarded under this section
1-19 [the award] may not exceed the greater of:
1-20 (1) [$15,000; or]
1-21 [(2)] 20 percent of the total amount by which the
1-22 property owner's tax liability is reduced as a result of the
1-23 appeal; or
1-24 (2)[.]
2-1 [(b) Notwithstanding Subsection (a), the amount of an award
2-2 of attorney's fees may not exceed] the lesser of $15,000 or[:]
2-3 [(1) $100,000; or]
2-4 [(2)] the total amount by which the property owner's
2-5 tax liability is reduced as a result of the appeal.
2-6 SECTION 2. This Act takes effect September 1, 1999. The
2-7 change in law made by this Act applies to any appeal filed under
2-8 Section 42.25 or 42.26, Tax Code, on or after that date and to any
2-9 appeal under those sections that is pending before a court on that
2-10 date.
2-11 SECTION 3. The importance of this legislation and the
2-12 crowded condition of the calendars in both houses create an
2-13 emergency and an imperative public necessity that the
2-14 constitutional rule requiring bills to be read on three several
2-15 days in each house be suspended, and this rule is hereby suspended.