| 1 | 1 | | 84R9606 CJC-F |
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| 2 | 2 | | By: Parker H.B. No. 2292 |
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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, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 42.29. ATTORNEY'S FEES. (a) Subject to Subsection |
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| 13 | 13 | | (b), a [A] property owner who prevails in an appeal to the court |
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| 14 | 14 | | under Section 42.25 or 42.26 or[,] in an appeal to the court of a |
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| 15 | 15 | | determination of an appraisal review board on a motion filed under |
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| 16 | 16 | | Section 25.25[, or in an appeal to the court of a determination of |
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| 17 | 17 | | an appraisal review board of a protest of the denial in whole or in |
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| 18 | 18 | | part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or |
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| 19 | 19 | | 11.24] may be awarded reasonable attorney's fees. The amount of the |
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| 20 | 20 | | award may not exceed the greater of: |
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| 21 | 21 | | (1) $15,000; or |
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| 22 | 22 | | (2) 20 percent of the total amount by which the |
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| 23 | 23 | | property owner's tax liability is reduced as a result of the appeal. |
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| 24 | 24 | | (b) The [Notwithstanding Subsection (a), the] amount of an |
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| 25 | 25 | | award of attorney's fees under Subsection (a) may not exceed the |
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| 26 | 26 | | lesser of: |
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| 27 | 27 | | (1) $100,000; or |
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| 28 | 28 | | (2) the total amount by which the property owner's tax |
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| 29 | 29 | | liability is reduced as a result of the appeal. |
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| 30 | 30 | | (c) A property owner who prevails in an appeal to the court |
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| 31 | 31 | | of a determination of an appraisal review board of a protest of the |
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| 32 | 32 | | denial in whole or in part of an exemption under Section 11.17, |
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| 33 | 33 | | 11.22, 11.23, 11.231, or 11.24 may be awarded reasonable attorney's |
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| 34 | 34 | | fees. |
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| 35 | 35 | | SECTION 2. The change in law made by this Act applies only |
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| 36 | 36 | | to an appeal under Chapter 42, Tax Code, that is filed on or after |
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| 37 | 37 | | the effective date of this Act. An appeal under Chapter 42, Tax |
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| 38 | 38 | | Code, that is filed before the effective date of this Act is |
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| 39 | 39 | | governed by the law in effect on the date the appeal is filed, and |
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| 40 | 40 | | the former law is continued in effect for that purpose. |
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| 41 | 41 | | SECTION 3. This Act takes effect September 1, 2015. |
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