Sec. 42.05.  COMPTROLLER AS PARTY.  The comptroller is an opposing party in an appeal by:
(1)  a property owner of an order of the comptroller determining a protest of the appraisal, interstate allocation, or intrastate apportionment of transportation business intangibles;  or
(2)  a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.