78R4985 SMH-D

By:  Talton                                                       H.B. No. 848



A BILL TO BE ENTITLED

AN ACT

relating to the award of expert witness fees in a judicial appeal of 
certain ad valorem tax determinations.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 42, Tax Code, is amended by 
adding Section 42.27 to read as follows:
	Sec. 42.27.  EXPERT WITNESS FEES.  A court that grants relief 
under Section 42.25 or 42.26 may award the property owner 
reasonable expert witness fees incurred by the property owner in 
connection with the appeal, including fees for the preparation and 
presentation of a market value appraisal or equal and uniform 
taxation analysis.
	SECTION 2.  The change in law made by this Act applies only 
to  an appeal under Chapter 42, Tax Code, that is filed on or after 
the effective date of this Act.  An appeal under Chapter 42, Tax 
Code, that is filed before the effective date of this Act is 
governed by the law as it existed immediately before the effective 
date of this Act, and that law is continued in effect for that 
purpose.
	SECTION 3.  This Act takes effect September 1, 2003.