| 1 | 1 | | 81R16149 UM-D |
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| 2 | 2 | | By: Otto, Thompson H.B. No. 4229 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the award of attorney's fees in a judicial appeal of |
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| 8 | 8 | | certain ad valorem tax determinations. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 42.29(a), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (a) A property owner who prevails in an appeal to the court |
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| 13 | 13 | | under Section 42.25 or 42.26 or in an appeal to the court of a |
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| 14 | 14 | | determination of an appraisal review board on a motion filed under |
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| 15 | 15 | | Section 25.25 may be awarded reasonable attorney's fees. The |
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| 16 | 16 | | amount of the award may not exceed the greater of: |
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| 17 | 17 | | (1) $15,000; or |
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| 18 | 18 | | (2) 20 percent of the total amount by which the |
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| 19 | 19 | | property owner's tax liability is reduced as a result of the appeal. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act to Section |
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| 21 | 21 | | 42.29, Tax Code, applies only to an appeal under Chapter 42, Tax |
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| 22 | 22 | | Code, of a determination of an appraisal review board that is filed |
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| 23 | 23 | | on or after the effective date of this Act. An appeal under Chapter |
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| 24 | 24 | | 42, Tax Code, of a determination of an appraisal review board that |
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| 25 | 25 | | was filed before the effective date of this Act is governed by the |
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| 26 | 26 | | law in effect on the date the appeal was filed, and the former law is |
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| 27 | 27 | | continued in effect for that purpose. |
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| 28 | 28 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 32 | | Act takes effect September 1, 2009. |
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