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Tex. Tax Code § 24.31

APPRAISAL AT HEADQUARTERS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 24.31, APPRAISAL AT HEADQUARTERS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574202
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The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business in this state shall appraise for taxation the rolling stock owned on January 1. However, if the owner does not reside or maintain a place of business in this state, the chief appraiser for the county in which a railroad that leases the rolling stock maintains its principal place of business in this state shall appraise it.