Sec. 24.38. CERTIFICATION OF APPORTIONED VALUE. Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates:
(1) the county's apportioned amount of the market value of each owner's rolling stock; and
(2) the name and business address of each owner.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983; Acts. 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 908 (H.B. 1309), Sec. 1, eff. January 1, 2010.
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