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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 21.04: RAILROAD ROLLING STOCK.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 1. PROPERTY TAX CODE
  3. SUBTITLE D. APPRAISAL AND ASSESSMENT
  4. CHAPTER 21. TAXABLE SITUS

(a) A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this code is taxable by each county in which the railroad operates.

(b) The portion of the total market value that is taxable by a county is determined by the provisions of Subchapter B of Chapter 24 of this code.

Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 9, eff. Aug. 29, 1983.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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