INTERSTATE ALLOCATION
Known as the Property Tax Code
The act spans §§ 1–43 (594 sections).
Applied in 8 court decisions — leading case Appraisal Review Board of Galveston County v. Tex-Air Helicopters, Inc. (1998)
Most recently applied in Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC (November 2018)
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.
(b) The comptroller shall adopt rules:
(1) identifying the kinds of property subject to this section; and
(2) establishing formulas for calculating the proportion of total market value to be allocated to this state.
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.