82R9156 ALL-F
By: Garza H.B. No. 2598
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 42.29, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) A property owner may be awarded reasonable attorney's
fees if the owner [who] prevails in an appeal to the court under
Section 42.25 or 42.26 or in an appeal to the court of a
determination of an appraisal review board:
(1) on a motion filed under Section 25.25; or
(2) of a protest of the modification or denial of a tax
exemption [may be awarded reasonable attorney's fees].
(a-1) The amount of an [the] award of attorney's fees under
this section 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.
SECTION 2. The change in law made by this Act applies only
to an appeal under Chapter 42, Tax Code, of a determination of an
appraisal review board that is filed on or after the effective date
of this Act. An appeal under Chapter 42, Tax Code, of a
determination of an appraisal review board 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 3. 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, 2011.