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Texas Tax Code

§ 23.122 — PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS

TX § 23.122Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS

Statute text

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(a)In this section:
(1)"Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes against a dealer's motor vehicle inventory.
(2)"Chief appraiser" has the meaning given it in Section 23.121 of this code.
(3)"Collector" has the meaning given it in Section 23.121 of this code.
(4)"Dealer's motor vehicle inventory" has the meaning given it in Section 23.121 of this code.
(5)"Declaration" has the meaning given it in Section 23.121 of this code.

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071), Sec. 2, eff. September 1, 2009.