Tex. Transportation Code § 312.023
This is the official text of Tex. Transportation Code § 312.023, part of Texas’s Transportation Code — governs vehicles, drivers, and roadways.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 312.023. ASSESSMENT OR TAX AGAINST RAILWAY.
Official statutory text
(a) The governing body of a municipality may assess against the owner of a railroad that occupies a highway ordered to be improved the entire cost of the improvement made in the area between or under the rails or tracks or in the area extending two feet outside of the rails or tracks.
(b) A municipality by ordinance may impose a special tax on a railway and its roadbed, ties, rails, fixtures, rights, and franchise.
(c) An ordinance that imposes a special tax under this section must describe when the tax is due and delinquent and the method of enforcement.
(d) A tax under Subsection (b) is a lien that is superior to any other lien or claim except a lien or claim for state, county, or municipal taxes.
(e) A tax lien under Subsection (d) may be enforced by:
(1) sale of the property in the manner provided by law in the collection of ad valorem taxes by the municipality; or
(2) suit against the owner.
(b) A municipality by ordinance may impose a special tax on a railway and its roadbed, ties, rails, fixtures, rights, and franchise.
(c) An ordinance that imposes a special tax under this section must describe when the tax is due and delinquent and the method of enforcement.
(d) A tax under Subsection (b) is a lien that is superior to any other lien or claim except a lien or claim for state, county, or municipal taxes.
(e) A tax lien under Subsection (d) may be enforced by:
(1) sale of the property in the manner provided by law in the collection of ad valorem taxes by the municipality; or
(2) suit against the owner.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.