|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the award of attorney's fees in a judicial appeal of |
|
certain ad valorem tax determinations. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 42.29, Tax Code, is amended by amending |
|
Subsection (a) and adding Subsection (c) to read as follows: |
|
(a) A property owner who prevails in an appeal to a [the] |
|
court under Section 42.01, 42.02, 42.031, 42.25, or 42.26 may be |
|
awarded reasonable attorney's fees. The amount of the award may not |
|
exceed the greater of: |
|
(1) $15,000; or |
|
(2) 20 percent of the total amount by which the |
|
property owner's tax liability is reduced as a result of the appeal. |
|
(c) The limits on the amount of an award of attorney's fees |
|
in Subsection (b) do not apply if the property that is the subject |
|
of the appeal is a residence homestead that qualifies for an |
|
exemption under Section 11.13. |
|
SECTION 2. The changes in law to Section 42.29, Tax Code, |
|
made by this Act apply 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 was filed before the effective date |
|
of this Act is governed by the law in effect on the date 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, 2009. |