Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT. (a) A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated to this state under Section 24.36 was incomplete or incorrect shall immediately certify the correct amount of that market value to the comptroller.
(b) As soon as practicable after the comptroller receives the correct certification from the chief appraiser, the comptroller shall certify to the county assessor-collector for each affected county the information required by Section 24.38 as corrected.
Added by Acts 2001, 77th Leg., ch. 268, Sec. 2, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 24 - Central Appraisal
Subchapter B. Railroad Rolling Stock
Section 24.31. Appraisal at Headquarters
Section 24.32. Rolling Stock Information Reports
Section 24.33. Report of Leased Rolling Stock Forwarded
Section 24.34. Interstate Allocation
Section 24.35. Notice, Review, and Protest
Section 24.36. Certification to Comptroller
Section 24.365. Correction of Certified Amount
Section 24.37. Intrastate Apportionment
Section 24.38. Certification of Apportioned Value