Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
CHAPTER 5. Special Types of Property (View entire chapter)
Article 1 Generally
- 981 Property on consignment [Repealed]
- 982 Decedents' estates
- 982.1 Property distributed to State
- 983 Property in legal custody
- 984 Water ditches
- 985 Toll bridges
- 986 Works of art
- 987 Lands owned by local governments
- 988 Motion pictures
- 989 Pledged goods
- 990 Migratory livestock
- 991 Baled cotton; tax rate [Repealed]
- 992 Wine or brandy [Repealed]
- 993 Distilled spirits [Repealed]
- 994 Steel-wheeled, track-laying, and rubber-tired equipment
- 995 Storage media for computer programs
- 995.1 Storage media for computer programs; escape assessments [Repealed]
- 995.2 Basic operational program
- 996 Returnable containers for soft drink beverages.
- 997 Business records
- 998 Timeshare estate, timeshare use, and timeshare interest
Article 2 Goods In Transit
Article 5 Vessels
- 1136 "Ferry"
- 1137 Intercounty ferries
- 1138 Documented vessels
- 1139 County where habitually moored
- 1140 County where documented
- 1141 Nondocumented vessels
Article 6 Certificated Aircraft
- 1152 Allocation formula
- 1153 Representative period to be used
- 1153.5 Lead county assessment duties
- 1154 "Air taxi" defined; assessment
- 1155 Jurisdiction of taxing agencies; flight time allocation
- 1156 Right of taxing agency to tax; scope
Article 7 Fractionally Owned Aircraft
- 1160 Fractionally owned aircraft; definitions; revenue allocation
- 1161 Assessment; administrative procedures
- 1162 Lead county duties