81R9137 JD-F
By: Gattis H.B. No. 3310
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 42.225(a), Tax Code, is amended to read
as follows:
(a) On motion by a property owner who appeals an appraisal
review board order under this chapter, the court shall submit the
appeal to nonbinding arbitration. The court shall order the
nonbinding arbitration to be conducted in accordance with Chapter
154, Civil Practice and Remedies Code. If the appeal proceeds to
trial following an arbitration award or finding under this
subsection, either party may introduce the award or finding into
evidence. In addition, the court shall award the property owner
reasonable attorney fees if the trial was not requested by the
property owner and the determination of the appeal results in an
appraised value for the owner's property that is equal to or less
than the appraised value under the arbitration award or finding.
[However, the amount of an award of attorney fees under this
subsection is subject to the same limitations as those provided by
Section 42.29.]
SECTION 2. Section 42.29, Tax Code, is amended to read as
follows:
Sec. 42.29. ATTORNEY'S FEES. [(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.
[(b) Notwithstanding Subsection (a), the amount of an award
of attorney's fees 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.]
SECTION 3. The changes in law to Sections 42.225 and 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 4. 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.