(a) The court may find the defendant is an especially mitigated offender, if:
(1) The defendant has no prior felony convictions; and
(2) The court finds mitigating, but no enhancement factors.
(b) If the court finds the defendant an especially mitigated offender, the court shall reduce the defendant's statutory Range I minimum sentence by ten percent (10%) or reduce the release eligibility date to twenty percent (20%) of the sentence, or both reductions. If the court employs both reductions, the calculation for release eligibility shall be made by first reducing the sentence and then reducing the release eligibility to twenty percent (20%).
(c) If the defendant is found to be an especially mitigated offender, the judgment of conviction shall so reflect.
(d) The finding that a defendant is or is not an especially mitigated offender is appealable by either party.
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