| 1 | 1 | | 85R10030 CJC-F |
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| 2 | 2 | | By: Hughes S.B. No. 1191 |
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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 remedies in certain taxpayer suits against the state. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 112.108, Tax Code, is amended to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | Sec. 112.108. ATTORNEY'S FEES AND OTHER COSTS [ACTIONS] |
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| 12 | 12 | | PROHIBITED. Notwithstanding Section 37.009, Civil Practice and |
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| 13 | 13 | | Remedies Code, or any other law, a court may not award attorney's |
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| 14 | 14 | | fees or costs to the prevailing party when granting declaratory |
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| 15 | 15 | | relief against the state, a state agency, or a state officer or |
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| 16 | 16 | | employee in an action that relates [Except for a restraining order |
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| 17 | 17 | | or injunction issued as provided by this subchapter, a court may not |
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| 18 | 18 | | issue a restraining order, injunction, declaratory judgment, writ |
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| 19 | 19 | | of mandamus or prohibition, order requiring the payment of taxes or |
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| 20 | 20 | | fees into the registry or custody of the court, or other similar |
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| 21 | 21 | | legal or equitable relief against the state or a state agency |
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| 22 | 22 | | relating] to the applicability, assessment, collection, [or] |
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| 23 | 23 | | constitutionality, or amount of a tax or fee imposed under this |
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| 24 | 24 | | title or collected by the comptroller under any law, including a |
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| 25 | 25 | | local tax collected by the comptroller [covered by this subchapter |
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| 26 | 26 | | or the amount of the tax or fee due, provided, however, that after |
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| 27 | 27 | | filing an oath of inability to pay the tax, penalties, and interest |
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| 28 | 28 | | due, a party may be excused from the requirement of prepayment of |
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| 29 | 29 | | tax as a prerequisite to appeal if the court, after notice and |
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| 30 | 30 | | hearing, finds that such prepayment would constitute an |
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| 31 | 31 | | unreasonable restraint on the party's right of access to the |
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| 32 | 32 | | courts. The court may grant such relief as may be reasonably |
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| 33 | 33 | | required by the circumstances. A grant of declaratory relief |
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| 34 | 34 | | against the state or a state agency shall not entitle the winning |
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| 35 | 35 | | party to recover attorney fees]. |
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| 36 | 36 | | SECTION 2. The changes in law made by this Act apply only to |
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| 37 | 37 | | an action that is commenced on or after the effective date of this |
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| 38 | 38 | | Act. An action commenced before the effective date of this Act is |
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| 39 | 39 | | governed by the law in effect on the date the action was commenced, |
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| 40 | 40 | | and the former law is continued in effect for that purpose. |
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| 41 | 41 | | SECTION 3. This Act takes effect September 1, 2017. |
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