{"data":{"id":"us-tx/tex.-tax-code-24.38","jurisdiction":"us-tx","citation":"Tex. Tax Code § 24.38","heading":"CERTIFICATION OF APPORTIONED VALUE.","body":"Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates:\n(1) the county's apportioned amount of the market value of each owner's rolling stock; and\n(2) the name and business address of each owner.\nActs 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983; Acts. 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 908 (H.B. 1309), Sec. 1, eff. January 1, 2010.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 24. CENTRAL APPRAISAL","SUBCHAPTER B. RAILROAD ROLLING STOCK"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.24.htm#24.38","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"978b598bc2db38dc933de9ba652d41b6fc799b57da306d9712264ab60b8e05ec","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-24.37","next":"us-tx/tex.-tax-code-24.39"},"notice":"GroundRules: Original legal text. Not legal advice."}