LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION May 9, 2009 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3310 by Gattis (relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend the Tax Code by removing the limit on the amount of an award of attorney's fees that may be imposed in a judicial appeal of certain ad valorem tax determinations. Local Government Impact By removing the limit on the amount of an award of attorney's fees, if a property owner were to prevail in a judicial appeal, the appraisal district or taxing unit would be liable for possibly higher attorney's fees than under the current limits. The increased level of liability would depend on the complexity of the case and amount of billable hours; frequently, these costs could be significant. Source Agencies: LBB Staff: JOB, MN, JB, DB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
May 9, 2009
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3310 by Gattis (relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), Committee Report 1st House, Substituted
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB3310 by Gattis (relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), Committee Report 1st House, Substituted
Honorable Rene Oliveira, Chair, House Committee on Ways & Means
Honorable Rene Oliveira, Chair, House Committee on Ways & Means
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB3310 by Gattis (relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), Committee Report 1st House, Substituted
HB3310 by Gattis (relating to the award of attorney's fees in a judicial appeal of certain ad valorem tax determinations.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend the Tax Code by removing the limit on the amount of an award of attorney's fees that may be imposed in a judicial appeal of certain ad valorem tax determinations.
Local Government Impact
By removing the limit on the amount of an award of attorney's fees, if a property owner were to prevail in a judicial appeal, the appraisal district or taxing unit would be liable for possibly higher attorney's fees than under the current limits. The increased level of liability would depend on the complexity of the case and amount of billable hours; frequently, these costs could be significant.
Source Agencies:
LBB Staff: JOB, MN, JB, DB
JOB, MN, JB, DB