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A BILL TO BE ENTITLED
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AN ACT
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relating to the award of attorney's fees in a judicial appeal of |
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certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.29, Tax Code, is amended to read as |
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follows: |
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Sec. 42.29. ATTORNEY'S FEES. (a) Subject to Subsection |
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(b), a [A] property owner who prevails in an appeal to the court |
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under Section 42.25 or 42.26 or[,] in an appeal to the court of a |
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determination of an appraisal review board on a motion filed under |
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Section 25.25[, or in an appeal to the court of a determination of
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an appraisal review board of a protest of the denial in whole or in
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part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or
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11.24] may be awarded reasonable attorney's fees. The amount of the |
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award may not exceed the greater of: |
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(1) $15,000; or |
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(2) 20 percent of the total amount by which the |
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property owner's tax liability is reduced as a result of the appeal. |
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(b) The [Notwithstanding Subsection (a), the] amount of an |
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award of attorney's fees under Subsection (a) may not exceed the |
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lesser of: |
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(1) $100,000; or |
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(2) the total amount by which the property owner's tax |
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liability is reduced as a result of the appeal. |
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(c) A property owner who prevails in an appeal to the court |
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of a determination of an appraisal review board of a protest of the |
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denial in whole or in part of an exemption under Section 11.17, |
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11.22, 11.23, 11.231, or 11.24 may be awarded reasonable attorney's |
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fees. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal under Chapter 42, Tax Code, that is filed on or after |
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the effective date of this Act. An appeal under Chapter 42, Tax |
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Code, that is filed before the effective date of this Act is |
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governed by the law in effect on the date the appeal is filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2015. |