78R8304 JD-D

By:  Zaffirini                                                    S.B. No. 1455



A BILL TO BE ENTITLED

AN ACT

relating to the award of attorney's fees to an appraisal district, 
an appraisal review board, or a chief appraiser that prevails in 
certain ad valorem tax appeals to a court.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 42.29, Tax Code, is amended by amending 
Subsection (b) and adding Subsection (c) to read as follows:
	(b)  Notwithstanding Subsection (a), the amount of an award 
of attorney's fees to a property owner may not exceed the lesser of:
		(1)  $100,000; or                                                             
		(2)  the total amount by which the property owner's tax 
liability is reduced as a result of the appeal.
	(c)  An appraisal district, an appraisal review board, or a 
chief appraiser that prevails in an appeal to the court under 
Section 42.25 or 42.26 may be awarded reasonable attorney's fees in 
an amount to be determined by the court.
	SECTION 2.  The changes in law made by this Act apply only to 
an appeal filed under Chapter 42, Tax Code, on or after the 
effective date of this Act.  An appeal filed under Chapter 42, Tax 
Code, before the effective date of this Act, is governed by the law 
in effect when the appeal was filed, and the former law is continued 
in effect for that purpose.
	SECTION 3.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.