Tex. Const. art. VIII, § 8 · Article 8. TAXATION AND REVENUE
ASSESSMENT AND COLLECTION OF TAXES ON PROPERTY OF RAILROAD COMPANIES.
Text — Current through the amendments approved by voters in November 2025
All property of railroad companies shall be assessed, and the taxes collected in the several counties in which said property is situated, including so much of the roadbed and fixtures as shall be in each county. The rolling stock may be assessed in gross in the county where the principal office of the company is located, and the county tax paid upon it shall be apportioned as provided by general law in proportion to the distance such road may run through any such county, among the several counties through which the road passes, as a part of their tax assets.
Notes and commentary — not constitutional text
History
(Feb. 15, 1876. Amended Nov. 4, 1986.)
Source of truth
- Edition
- Current through the amendments approved by voters in November 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Text hash
- sha256 524ace7c432cfe5d9cb8b4dbb397defd82c9a0155d023789e515867fec941226
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.