Tex. Tax Code § 24.37
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ratio the mileage of road owned by the railroad in the county bears to the total mileage of road the railroad owns in this state.
Tex. Tax Code § 24.37