{"data":{"id":"us-tx/tex.-tax-code-42.05","jurisdiction":"us-tx","citation":"Tex. Tax Code § 42.05","heading":"COMPTROLLER AS PARTY.","body":"The comptroller is an opposing party in an appeal by a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.\nActs 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 2, eff. January 1, 2026.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE F. REMEDIES","CHAPTER 42. JUDICIAL REVIEW","SUBCHAPTER A. IN GENERAL"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.05","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bd0a4363c6650823c0cfd02c8656deaf2b5bcf50e4f5d4f1ea07c94eb051257d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-42.04","next":"us-tx/tex.-tax-code-42.06"},"notice":"GroundRules: Original legal text. Not legal advice."}