Texas Transportation Code - Section 312.023. Assessment Or Tax Against Railway
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§ 312.023. ASSESSMENT OR TAX AGAINST RAILWAY. (a) The
governing body of a municipality may assess against the owner of a
railroad that occupies a highway ordered to be improved the entire
cost of the improvement made in the area between or under the rails
or tracks or in the area extending two feet outside of the rails or
tracks.
(b) A municipality by ordinance may impose a special tax on
a railway and its roadbed, ties, rails, fixtures, rights, and
franchise.
(c) An ordinance that imposes a special tax under this
section must describe when the tax is due and delinquent and the
method of enforcement.
(d) A tax under Subsection (b) is a lien that is superior to
any other lien or claim except a lien or claim for state, county, or
municipal taxes.
(e) A tax lien under Subsection (d) may be enforced by:
(1) sale of the property in the manner provided by law
in the collection of ad valorem taxes by the municipality; or
(2) suit against the owner.
Acts 1995, 74th Leg., ch. 165, § 1, eff. Sept. 1, 1995.
Section: 311.904 312.001 312.002 312.003 312.004 312.021 312.022 312.023 312.024 312.041 312.042 312.043 312.044 312.045 312.046
Last modified: August 10, 2007
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