Texas Tax Code 42.29 – Attorney’s Fees
(a) A property owner who prevails in an appeal to the court under § 42.25 or 42.26, in an appeal to the court of a determination of an appraisal review board on a motion filed under § 25.25, or in an appeal to the court of a determination of an appraisal review board of a protest of the denial in whole or in part of an exemption under § 11.17, 11.22, 11.23, 11.231, or 11.24 may be awarded reasonable attorney’s fees. The amount of the award may not exceed the greater of:
(1) $15,000; or
(2) 20 percent of the total amount by which the property owner’s tax liability is reduced as a result of the appeal.
(b) Notwithstanding Subsection (a), the amount of an award of attorney’s fees may not exceed the lesser of:
(1) $100,000; or
(2) the total amount by which the property owner’s tax liability is reduced as a result of the appeal.
Terms Used In Texas Tax Code 42.29
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Property: means real and personal property. See Texas Government Code 311.005