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A BILL TO BE ENTITLED
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AN ACT
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relating to remedies in certain taxpayer suits against the state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 112.108, Tax Code, is amended to read as |
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follows: |
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Sec. 112.108. ATTORNEY'S FEES AND OTHER COSTS [ACTIONS] |
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PROHIBITED. Notwithstanding Section 37.009, Civil Practice and |
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Remedies Code, or any other law, a court may not award attorney's |
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fees or costs to the prevailing party when granting declaratory |
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relief against the state, a state agency, or a state officer or |
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employee in an action that relates [Except for a restraining order
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or injunction issued as provided by this subchapter, a court may not
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issue a restraining order, injunction, declaratory judgment, writ
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of mandamus or prohibition, order requiring the payment of taxes or
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fees into the registry or custody of the court, or other similar
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legal or equitable relief against the state or a state agency
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relating] to the applicability, assessment, collection, [or] |
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constitutionality, or amount of a tax or fee imposed under this |
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title or collected by the comptroller under any law, including a |
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local tax collected by the comptroller [covered by this subchapter
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or the amount of the tax or fee due, provided, however, that after
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filing an oath of inability to pay the tax, penalties, and interest
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due, a party may be excused from the requirement of prepayment of
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tax as a prerequisite to appeal if the court, after notice and
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hearing, finds that such prepayment would constitute an
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unreasonable restraint on the party's right of access to the
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courts. The court may grant such relief as may be reasonably
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required by the circumstances. A grant of declaratory relief
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against the state or a state agency shall not entitle the winning
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party to recover attorney fees]. |
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SECTION 2. The changes in law made by this Act apply only to |
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an action that is commenced on or after the effective date of this |
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Act. An action commenced before the effective date of this Act is |
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governed by the law in effect on the date the action was commenced, |
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and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2017. |