Tex. Transp. Code § 313.045 · Subchapter C. ASSESSMENTS
ASSESSMENT OR TAX ON RAILWAYS FOR CERTAIN IMPROVEMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
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.313.htm
- Text hash
- sha256 c17e55e67a24ea064c7d8bebac34a06e8629caad3b596b451d99bae03bd6e65d
- 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
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