Sec. 312.023.  ASSESSMENT OR TAX AGAINST RAILWAY.  (a)  The governing body of a municipality may assess against the owner of a railroad that occupies a highway ordered to be improved the entire cost of the improvement made in the area between or under the rails or tracks or in the area extending two feet outside of the rails or tracks.
(b)  A municipality by ordinance may impose a special tax on a railway and its roadbed, ties, rails, fixtures, rights, and franchise.
(c)  An ordinance that imposes a special tax under this section must describe when the tax is due and delinquent and the method of enforcement.
(d)  A tax under Subsection (b) is a lien that is superior to any other lien or claim except a lien or claim for state, county, or municipal taxes.
(e)  A tax lien under Subsection (d) may be enforced by:
(1)  sale of the property in the manner provided by law in the collection of ad valorem taxes by the municipality;  or
(2)  suit against the owner.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.