{"data":{"id":"us-tx/tex.-tax-code-24.40","jurisdiction":"us-tx","citation":"Tex. Tax Code § 24.40","heading":"OMITTED PROPERTY.","body":"(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 to the counties in one of the two preceding years, he shall appraise the property as of January 1 for each year it was omitted, submit the appraisal for review and protest, and certify the approved value to the comptroller.\n(b) The certification shall show that the appraisal is for property that escaped taxation in a prior year and shall indicate the year and the appraised value for each year.\nActs 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 95, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 39, eff. Sept. 1, 1991.","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#24.40","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"00a176bc949d60262a728d7a27b63d7ace2af3649db63b5c6ebc326d3a72db2b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-24.39","next":"us-tx/tex.-tax-code-25.01"},"notice":"GroundRules: Original legal text. Not legal advice."}