Sec. 313.045. ASSESSMENT OR TAX ON RAILWAYS FOR CERTAIN IMPROVEMENTS. (a) The governing body of a municipality may assess against a railway that uses, occupies, or crosses a highway the cost of a highway improvement in the area between, under, or in the area extending two feet outside of the railway's rails, tracks, double tracks, turn outs, or switches.
(b) The governing body by ordinance may impose a special tax on the railway and its roadbed, ties, rails, fixtures, rights, and franchises.
(c) The tax imposed under Subsection (b) is a lien on the railway and its roadbed, ties, rails, fixtures, rights, and franchises that is superior to any other lien or claim except county or municipal ad valorem taxes.
(d) A tax lien imposed under Subsection (c) may be enforced by:
(1) sale of the property in the manner provided by law for the collection of ad valorem taxes by the municipality; or
(2) suit.
(e) The ordinance imposing the special tax must prescribe the terms of payment of the tax.
(f) The rate of interest may not exceed the greater of:
(1) eight percent a year; or
(2) the rate payable by the municipality on its most recently issued general obligation bonds, determined as of the date of the notice provided by Section 313.047.
(g) If the special tax imposed under Subsection (b) is not paid when due, the municipality may collect the tax, interest, expenses of collection, and reasonable attorney's fees, if incurred.
(h) The governing body may issue assignable certificates in evidence of an assessment as provided by Section 313.052.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle E - Municipal Streets
Chapter 313 - Street Improvements and Assessments in Certain Municipalities
Section 313.042. Assessment Ordinance
Section 313.043. Assessment Against Parcels Owned Jointly
Section 313.044. Assessment Apportioned Under Front Foot Rule Unless Inequitable
Section 313.045. Assessment or Tax on Railways for Certain Improvements
Section 313.046. Assessment for Improvement of Boundary Highway
Section 313.047. Notice of Hearing on Assessment
Section 313.049. Appeal of Assessment
Section 313.050. Correction of Assessments
Section 313.051. No Lien on Exempt Property; Liability of Owner
Section 313.052. Assessment Certificates
Section 313.053. Changes in Proceedings; Procedure
Section 313.054. Enforcement of Assessment; Priority of Lien; Defenses
Section 313.055. Chapter Not Affected by Statements or Actions of Municipal Officers or Employees