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A BILL TO BE ENTITLED
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AN ACT
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relating to the award of attorney's fees in a judicial appeal of |
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certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.29, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (c) to read as follows: |
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(a) A property owner who prevails in an appeal to a [the] |
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court under Section 42.01, 42.02, 42.031, 42.25, or 42.26 may be |
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awarded reasonable attorney's fees. The amount of the award may not |
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exceed the greater of: |
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(1) $15,000; or |
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(2) 20 percent of the total amount by which the |
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property owner's tax liability is reduced as a result of the appeal. |
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(c) The limits on the amount of an award of attorney's fees |
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in Subsection (b) do not apply if the property that is the subject |
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of the appeal is a residence homestead that qualifies for an |
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exemption under Section 11.13. |
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SECTION 2. The changes in law to Section 42.29, Tax Code, |
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made by this Act apply only to an appeal under Chapter 42, Tax Code, |
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that is filed on or after the effective date of this Act. An appeal |
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under Chapter 42, Tax Code, that was filed before the effective date |
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of this Act is governed by the law in effect on the date the appeal |
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was filed, and the former law is continued in effect for that |
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purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |