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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(a), Tax Code, is amended to read as |
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follows: |
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(a) A property owner who prevails in an appeal to the court |
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under Section 42.25 or 42.26 or in an appeal to the court of a |
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determination of an appraisal review board on a motion filed under |
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Section 25.25 may be awarded reasonable attorney's fees. The |
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amount of the award may not 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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SECTION 2. The change in law made by this Act to Section |
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42.29, Tax Code, applies only to an appeal under Chapter 42, Tax |
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Code, of a determination of an appraisal review board that is filed |
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on or after the effective date of this Act. An appeal under Chapter |
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42, Tax Code, of a determination of an appraisal review board that |
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was filed before the effective date of this Act is governed by the |
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law in effect on the date the appeal was filed, and the former law is |
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continued in effect for that 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. |