{"data":{"id":"us-tx/tex.-tax-code-22.05","jurisdiction":"us-tx","citation":"Tex. Tax Code § 22.05","heading":"RENDITION BY RAILROAD.","body":"(a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.\n(b) The rendition shall:\n(1) list all real property other than the property covered by Subdivision (2) of this subsection;\n(2) list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad; and\n(3) list all personal property as required by Section 22.01 of this code.\nActs 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 22. RENDITIONS AND OTHER REPORTS","SUBCHAPTER A. INFORMATION FROM TAXPAYER"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.22.htm#22.05","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"35dfb62ba291b064cc8fcc33d1f9ab5ec58606a916cacee4f87b97fe2b491262","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-22.04","next":"us-tx/tex.-tax-code-22.07"},"notice":"GroundRules: Original legal text. Not legal advice."}