SRC-VRA S.B. 1455 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 1455
78R8304 JD-DBy: Zaffirini
Intergovernmental Relations
3/28/2003
As Filed


DIGEST AND PURPOSE 

Currently, only taxpayers who are successful in tax disputes are entitled
to recover attorney's fees. As proposed, S.B. 1455 allows taxing entities
to recover attorney's fees if the taxable value is upheld. 

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 42.29, Tax Code, by amending Subsection (b) and
adding Subsection (c), as follows: 

(b)  Adds new language to current text relating to an award of attorney's
fees to a property owner. 

(c)  Authorizes an appraisal district, an appraisal review board, or a
chief appraiser that prevails in an appeal to the court under Section
42.25 or 42.46 to be awarded reasonable attorney's fees in an amount
determined by the court.  

SECTION 2.  Makes application of the changes in law made by this Act
prospective. 

SECTION 3.  Effective date:  upon passage or September 1, 2003.