Tex. Tax Code § 24.39
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter. The county assessor-collector shall add each owner's rolling stock and the value apportioned to the county as certified to him to the appraisal roll certified to him by the chief appraiser as provided by Section 26.01 of this code for county tax purposes. He shall calculate the county tax due on the rolling stock as provided by Section 26.09 of this code.
Tex. Tax Code § 24.39