Texas Transportation Code

§ 313.045 — ASSESSMENT OR TAX ON RAILWAYS FOR CERTAIN IMPROVEMENTS

TN § 313.045Title 6. ROADWAYS · Part E. MUNICIPAL STREETS · Ch. 313. STREET IMPROVEMENTS AND ASSESSMENTS IN CERTAIN MUNICIPALITIES · Art. C. ASSESSMENTS

Statute text

View on source

(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.

…

Legislative history

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.