Sec. 24.37. INTRASTATE APPORTIONMENT. 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.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.
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