Tex. Transp. Code § 312.023 · Subchapter B. ASSESSMENTS
ASSESSMENT OR TAX AGAINST RAILWAY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.312.htm
- Text hash
- sha256 7e57645a3bec20050a98e4bbf15277da13c524a6292117e7f4a1710bc71ca71d
- 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.