TX · constitutions
Tex. Const. art. VIII, § 8
ASSESSMENT AND COLLECTION OF TAXES ON PROPERTY OF RAILROAD COMPANIES
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.
History
(Feb. 15, 1876. Amended Nov. 4, 1986.)
Provenance
- Source
- tcss.legis.texas.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
524ace7c432cfe5d9cb8b4dbb397defd82c9a0155d023789e515867fec941226
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