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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 (b) and adding Subsection (c) to read as follows: |
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(b) Notwithstanding Subsection (a), the amount of an award |
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of attorney's fees to a property owner may not exceed the lesser of: |
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(1) $100,000; or |
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(2) the total amount by which the property owner's tax |
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liability is reduced as a result of the appeal. |
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(c) This subsection applies only to an award of attorney's |
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fees in an appeal filed in a county with a population of 50,000 or |
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less. This subsection does not apply to an appeal of a determination |
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of the appraisal value of a property that the owner claims as the |
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owner's residence homestead. An appraisal district, an appraisal |
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review board, or a chief appraiser that prevails in an appeal under |
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Section 42.02, 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 $15,000. |
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SECTION 2. This Act applies only to an appeal that is |
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pending on the effective date of this Act or that is filed on or |
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after the effective date of this Act. |
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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, 2013. |