Texas § TN.312.023 - ASSESSMENT OR TAX AGAINST RAILWAY
Full text of Texas The Texas Constitution § TN.312.023 — ASSESSMENT OR TAX AGAINST RAILWAY, with citation guidance and answers to common questions.
§ TN.312.023. ASSESSMENT OR TAX AGAINST RAILWAY
ASSESSMENT OR TAX AGAINST RAILWAY. (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. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TN.312.023
What does The Texas Constitution § TN.312.023 cover?
Section TN.312.023 ("ASSESSMENT OR TAX AGAINST RAILWAY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TN.312.023?
A common citation format is "The Texas Constitution § TN.312.023" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TN.312.023 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.