Tex. Tax Code § 22.05
This is the official text of Tex. Tax Code § 22.05, part of Texas’s Tax Code — governs state and local taxation.
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§ 22.05. RENDITION BY RAILROAD.
Official statutory text
(a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.
(b) The rendition shall:
(1) list all real property other than the property covered by Subdivision (2) of this subsection;
(2) list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad; and
(3) list all personal property as required by Section 22.01 of this code.
(b) The rendition shall:
(1) list all real property other than the property covered by Subdivision (2) of this subsection;
(2) list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad; and
(3) list all personal property as required by Section 22.01 of this code.
Status: in_force · Read it on the official government site
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