Skip to content
Quick Start for:
Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment

Chapter 24. Central Appraisal
Subchapter A. Transportation Business Intangibles
(Repealed in 1994)

Sec. 24.01. Appraisal by Comptroller. Repealed in 1994.
Sec. 24.02. Property Information Report. Repealed in 1994.
Sec. 24.03. Additional Information. Repealed in 1994.
Sec. 24.04. Penalty for Failure or Refusal To Deliver Required Information. Repealed in 1994.
Sec. 24.05. Assistance From State Agencies. Repealed in 1994.
Sec. 24.06. Method of Appraisal. Repealed in 1994.
Sec. 24.07. Intrastate Apportionment. Repealed in 1994.
Sec. 24.08. Protest Hearing. Repealed in 1994.
Sec. 24.09. Notice. Repealed in 1994.
Sec. 24.10. Rules. Repealed in 1994.
Sec. 24.11. Certification of Apportioned Value. Repealed in 1994.
Sec. 24.12. Omitted Property. Repealed in 1994.
Sec. 24.13. Imposition of Tax. Repealed in 1994.
Sec. 24.14. Exemption From Gross Receipts Tax. Repealed in 1994.

Sec. 24.01. Appraisal by Comptroller. Repealed in 1994.

Amended by 1987 Tex. Laws, p. 1530, ch. 232, Sec. 1; amended by 1991 Tex. Laws (2nd C.S.), p. 32, ch. 6, Sec. 32; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Intangible personal property generally, see Secs. 11.02 & 21.06.
Intangibles of certain transportation businesses, see Sec. 21.07.
Rendition of railroad's real and personal property, see Sec. 22.05.

Notes:

Oil pipeline companies are subject to taxes on intangible value of oil pipeline operations, but not on oil product or liquified petroleum gas operations; statute permits award of reasonable attorney fees where taxpayer successfully claims excessive or unequal appraisal, but not where taxpayer claims property is not taxable. Coastal States Crude Gathering Company v. State Property Tax Board, 747 S.W.2d 61 (Tex. App.-Austin 1988, no writ).

Under the intangible assets tax statutes, January l of each year is the date as of which the status and values of intangible assets are to be determined. Texas Consolidated Transportation Co. v. State, 210 S.W.2d 891 (Tex. App.-Austin 1948, writ ref'd).

Sec. 24.02. Property Information Report. Repealed in 1994.

Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 85; amended by 1991 Tex. Laws (2nd C.S.), p. 32, ch. 6, Sec. 33; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Railroad rolling stock information reports, see Sec. 24.32.

Sec. 24.03. Additional Information. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Delivery of notice, see Sec. 1.07.

Sec. 24.04. Penalty for Failure or Refusal To Deliver Required Information. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 34; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Sec. 24.05. Assistance From State Agencies. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Sec. 24.06. Method of Appraisal. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Notes:

Oil pipeline companies are subject to taxes on intangible value of oil pipeline operations, but not on oil product or liquified petroleum gas operations; statute permits award of reasonable attorney fees where taxpayer successfully claims excessive or unequal appraisal, but not where taxpayer claims property is not taxable. Coastal States Crude Gathering Company v. State Property Tax Board, 747 S.W.2d 61 (Tex. App.-Austin 1988, no writ).

Sec. 24.07. Intrastate Apportionment. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Sec. 24.08. Protest Hearing. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Right of appeal by property owner, see Sec. 42.01.
Board as opposing party in an appeal, see Sec. 42.05.
Exclusivity of remedies, see Sec. 42.09.

Sec. 24.09. Notice. Repealed in 1994.

Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 86; amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Delivery of notice, see Sec. 1.07.

Sec. 24.10. Rules. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Personal property interstate allocation, see Sec. 21.03.

Sec. 24.11. Certification of Apportioned Value.
Repealed in 1994.

Amended by 1983 Tex. Laws, p. 4825, ch. 851, Sec. 16; amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Addition of values to county appraisal roll, see Sec. 26.09(b).

Sec. 24.12. Omitted Property. Repealed in 1994.

Amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

Omitted property generally, see Sec. 25.21.

Sec. 24.13. Imposition of Tax. Repealed in 1994.

Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 87; amended by 1983 Tex. Laws, p. 4825, ch. 851, Sec. 16; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.

Cross References:

County appraisal roll, see Sec. 26.01(a).

Sec. 24.14. Exemption From Gross Receipts Tax.
Repealed in 1994.

Repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.