Tex. Tax Code Section 21.04
Railroad Rolling Stock

(a)

A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B (Appraisal at Headquarters) of Chapter 24 (Central Appraisal) 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 (Appraisal at Headquarters) of Chapter 24 (Central Appraisal) 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.

Source: Section 21.04 — Railroad Rolling Stock, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­21.­htm#21.­04 (accessed May 26, 2025).

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Verified:
May 26, 2025

§ 21.04. R.R. Rolling Stock's source at texas​.gov