Tex. Tax Code § 24.31
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business in this state shall appraise for taxation the rolling stock owned on January 1. However, if the owner does not reside or maintain a place of business in this state, the chief appraiser for the county in which a railroad that leases the rolling stock maintains its principal place of business in this state shall appraise it.
Tex. Tax Code § 24.31