85R10030 CJC-F
By: Hughes S.B. No. 1191
A BILL TO BE ENTITLED
AN ACT
relating to remedies in certain taxpayer suits against the state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 112.108, Tax Code, is amended to read as
follows:
Sec. 112.108. ATTORNEY'S FEES AND OTHER COSTS [ACTIONS]
PROHIBITED. Notwithstanding Section 37.009, Civil Practice and
Remedies Code, or any other law, a court may not award attorney's
fees or costs to the prevailing party when granting declaratory
relief against the state, a state agency, or a state officer or
employee in an action that relates [Except for a restraining order
or injunction issued as provided by this subchapter, a court may not
issue a restraining order, injunction, declaratory judgment, writ
of mandamus or prohibition, order requiring the payment of taxes or
fees into the registry or custody of the court, or other similar
legal or equitable relief against the state or a state agency
relating] to the applicability, assessment, collection, [or]
constitutionality, or amount of a tax or fee imposed under this
title or collected by the comptroller under any law, including a
local tax collected by the comptroller [covered by this subchapter
or the amount of the tax or fee due, provided, however, that after
filing an oath of inability to pay the tax, penalties, and interest
due, a party may be excused from the requirement of prepayment of
tax as a prerequisite to appeal if the court, after notice and
hearing, finds that such prepayment would constitute an
unreasonable restraint on the party's right of access to the
courts. The court may grant such relief as may be reasonably
required by the circumstances. A grant of declaratory relief
against the state or a state agency shall not entitle the winning
party to recover attorney fees].
SECTION 2. The changes in law made by this Act apply only to
an action that is commenced on or after the effective date of this
Act. An action commenced before the effective date of this Act is
governed by the law in effect on the date the action was commenced,
and the former law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2017.