Tex. Tax Code § 22.05

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 22.05 - Rendition By Railroad
(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.
(b) The rendition shall:
(1) list all real property other than the property covered by Subdivision (2) of this subsection;
(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
(3) list all personal property as required by Section 22.01 of this code.

Tex. Tax Code § 22.05

Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.