Tex. Transportation Code § 312.023
ASSESSMENT OR TAX AGAINST RAILWAY
Texas · Texas Transportation Code · Status: effective
Cite this
- Citation
- Tex. Transportation Code § 312.023, ASSESSMENT OR TAX AGAINST RAILWAY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/569645
- Permanent ID
ys:prov:569645@1- SHA-256
9b65fe8603734a14dd344a83e720ee58e30c2149f911a382cc8db58ed344134a
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.