Tax Code › Title 1 › Chapter 42 › Subchapter A

Texas Tax Code § 42.05

Comptroller as Party

Judicial Review · In General

The comptroller is an opposing party in an appeal by a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.

Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 2, eff. January 1, 2026.