Texas Tax Code Title 1, Chapter 24 - Central Appraisal

SUBCHAPTER B RAILROAD ROLLING STOCK

• Texas Section 24.31 - Appraisal At Headquarters
  The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business...
• Texas Section 24.32 - Rolling Stock Information Reports
  (a) In addition to any reports required by Chapter 22, a person who on January 1 owns or manages and controls as a fiduciary any...
• Texas Section 24.33 - Report Of Leased Rolling Stock Forwarded
  If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the...
• Texas Section 24.34 - Interstate Allocation
  (a) If the railroad operates in another state or country, the chief appraiser shall allocate to this state the proportion of the total market value...
• Texas Section 24.35 - Notice, Review, And Protest
  (a) The chief appraiser shall deliver notice to the owner of the rolling stock as provided by Section 25.19 of this code and present the...
• Texas Section 24.36 - Certification To Comptroller
  On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the...
• Texas Section 24.365 - Correction Of Certified Amount
  (a) A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated...
• Texas Section 24.37 - Intrastate Apportionment
  The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the...
• Texas Section 24.38 - Certification Of Apportioned Value
  Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates: (1) the county's apportioned amount of...
• Texas Section 24.39 - Imposition Of Tax
  The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter. The county assessor-collector shall add each owner's...
• Texas Section 24.40 - Omitted Property
  (a) If a chief appraiser discovers that rolling stock used in this state and subject to appraisal by him has not been appraised and apportioned...

Last modified: September 28, 2016