| 1 | 1 | | 81R30868 JD-F |
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| 2 | 2 | | By: Gattis H.B. No. 3310 |
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| 3 | 3 | | Substitute the following for H.B. No. 3310: |
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| 4 | 4 | | By: Oliveira C.S.H.B. No. 3310 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the award of attorney's fees in a judicial appeal of |
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| 10 | 10 | | certain ad valorem tax determinations. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 42.29, Tax Code, is amended by amending |
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| 13 | 13 | | Subsection (a) and adding Subsection (c) to read as follows: |
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| 14 | 14 | | (a) A property owner who prevails in an appeal to a [the] |
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| 15 | 15 | | court under Section 42.01, 42.02, 42.031, 42.25, or 42.26 may be |
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| 16 | 16 | | awarded reasonable attorney's fees. The amount of the award may not |
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| 17 | 17 | | exceed the greater of: |
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| 18 | 18 | | (1) $15,000; or |
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| 19 | 19 | | (2) 20 percent of the total amount by which the |
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| 20 | 20 | | property owner's tax liability is reduced as a result of the appeal. |
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| 21 | 21 | | (c) The limits on the amount of an award of attorney's fees |
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| 22 | 22 | | in Subsection (b) do not apply if the property that is the subject |
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| 23 | 23 | | of the appeal is a residence homestead that qualifies for an |
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| 24 | 24 | | exemption under Section 11.13. |
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| 25 | 25 | | SECTION 2. The changes in law to Section 42.29, Tax Code, |
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| 26 | 26 | | made by this Act apply only to an appeal under Chapter 42, Tax Code, |
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| 27 | 27 | | that is filed on or after the effective date of this Act. An appeal |
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| 28 | 28 | | under Chapter 42, Tax Code, that was filed before the effective date |
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| 29 | 29 | | of this Act is governed by the law in effect on the date the appeal |
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| 30 | 30 | | was filed, and the former law is continued in effect for that |
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| 31 | 31 | | purpose. |
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| 32 | 32 | | SECTION 3. This Act takes effect immediately if it receives |
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| 33 | 33 | | a vote of two-thirds of all the members elected to each house, as |
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| 34 | 34 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 35 | 35 | | Act does not receive the vote necessary for immediate effect, this |
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| 36 | 36 | | Act takes effect September 1, 2009. |
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