___________________________________
Tax Year
_________________________________________________________________________ ___________________________________
Appraisal District’s Name Appraisal District Account Number (if known)
______________________________________________________________________________________________________________
Property Owners Name
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
______________________________________________________ ______________________________________________________
Phone Number (area code and number) Email Address
Railroad Rendition of Taxable Property
Form 50-156
CONFIDENTIAL
GENERAL INFORMATION: This form is for a railroad corporation to render property used for the production of income that it owned or possessed on Jan. 1 of this year (Tax Code
Section 22.01 and 22.05).
FILING INSTRUCTIONS: This document and all supporting documentation must be filed with the appraisal district office in the county in which the property is taxable. Do not
file this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner Information
Property owner is (check one):
Individual
Corporation
Partnership
Trust
Association
Nonprofit Corporation
Other: ________________________
SECTION 2: Party Filing Report
Property Owner
Secured Party
Employee of Property Owner
Fiduciary
Authorized Agent
Other ___________________________________________________________________________
Employee of Property Owner on Behalf of Affiliated Entity of the Property Owner
NOTE: When a corporation is required to file this report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by
an authorized officer to sign on behalf of the corporation must sign the report (Tax Code Section 22.26(b)).
______________________________________________________ ______________________________________________________
Name of individual authorized to sign this report Title or Position
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
______________________________________________________ ______________________________________________________
Phone Number (area code and number) Email Address
Complete if applicable.
By checking this box, I affirm that the information contained in the most recent rendition statement filed in ___________ continues to be complete and accurate for
the
current tax year.
(Prior Tax Year)
Are you a secured party with a security interest in the property subject to this rendition and with a historical cost new of more than $50,000
as defined by Tax Code Section 22.01(c-1) and (c-2)? ................................................................................................
Yes
No
If yes, attach a document signed by the property owner indicating consent to file the rendition. Without the authorization, the rendition is not valid and cannot be processed.
SECTION 3: Property Information
Identify each of the taxing units in which the railroad corporation property is located:
Complete the four schedules in this form to render railroad property as required by Tax Code Section 22.05(b).
Summary of Inventory Schedule is a summary of the detailed information provided on Schedules 1, 2 and 3.
Schedule 1 is to list the railroad corporations real estate.
Schedule 2 is to identify the railroad corridor.
Schedule 3 is to list all personal property.
If the personal property rendered has an aggregate value of less than $20,000, the rendition may contain only the name and address of the property owner, a general description
of the property by type or category and the physical location or taxable situs of the property (Tax Code Section 22.01(f)).
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-156 • 10-19/10
Railroad Rendition of Taxable Property Form 50-156
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
SECTION 4: Armation and Signature
If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code.
I,
_____________________________________________________________________ ,
Printed Name of Authorized Individual
swear or affirm that the information provided in this report is true and accurate to the best of my knowledge and belief.
NOTE: If the person filing and signing this report is not the property owner, an employee of the property owner, an employee of a property owner signing on behalf of an
affiliated entity of the property owner or a secured party as defined by Tax Code Section 22.01, the signature below must be notarized.
______________________________________________________________________ _______________________________
Signature of Authorized Individual Date
Subscribed and sworn before me this ____________ day of , 20________.
___________________________________________________________ Notary Public, State of Texas
___________________________
Important Information
GENERAL INFORMATION: This form is for a railroad corporation to render property
used for the production of income that it owned or possessed on Jan. 1 of this year
(Tax Code Section 22.01 and 22.05). This report is confidential unless disclosure is
permitted under Tax Code Section 22.27.
FILING INSTRUCTIONS: This document and all supporting documentation must
be filed with the appraisal district office in the county in which the property is tax-
able. Do not file this document with the Texas Comptroller of Public Accounts.
Contact information for appraisal district offices may be found on the Comptroller’s
website.
DEADLINES: Rendition statements and property report deadlines depend on prop-
erty type. The statements and reports must be delivered to the chief appraiser after
Jan. 1 and no later than the deadlines indicated below.
PENALTIES: Failure to timely file a required rendition statement or property report
will incur a penalty of 10 percent of the total amount of taxes imposed on the prop-
erty for that year. An additional penalty will be incurred of 50 percent of the total
amount of taxes imposed on the property for the tax year of the statement or report,
if a court determines that:
1. a person filed a false statement or report with the intent to commit fraud
or to evade the tax; or
2. for the purpose of affecting the course or outcome of an inspection,
investigation, determination, or other proceeding before the appraisal
district, a person:
altered, destroyed or concealed any record, document or thing;
presented to the chief appraiser any altered or fraudulent record,
document or thing; or
otherwise engages in fraudulent conduct.
Rendition Statements and Reports Deadlines Allowed Extensions
Property generally April 15
May 15 upon written request
Additional 15 days for good cause shown
Pr
operty
regulated by the Public Utility Commission
of Texas, the Railroad Commission of Texas, the federal
Surface Transportation Board or the Federal Energy
Regulatory Commission. Tax Code 22.23(d).
April 30
May 15 upon written request
Additional 15 days for good cause shown
click to sign
signature
click to edit
Railroad Rendition of Taxable Property Form 50-156
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
Summary of Inventory Schedule
Name of Railroad: ___________________________________________________________
Schedule 1: Real Estate
Total market value from Schedule 1 (Optional)* __________________________________________
Schedule 2: Railroad Corridor
Market Value Estimate
(Required by Law)
Main line _______________________________ Miles @ $ _________________________ Per mile $ _________________________
Branch line ______________________________ Miles @ $ _________________________ Per mile $ _________________________
Side track _______________________________ Miles @ $ _________________________ Per mile $ _________________________
Total corridor value $ _________________________
Signals and Communications
Signals _________________________________ Miles @ $ _________________________ Per mile $ _________________________
Signals ________________________________ Miles @ $ _________________________ Per mile $ _________________________
Communication ___________________________ Miles @ $ _________________________ Per mile $ _________________________
Total Signals and Communications $ _________________________
Buildings:
_________________________________ _________________________________
_________________________________ _________________________________
_________________________________
_________________________________
_________________________________
_________________________________
Total Buildings $ _________________________
Grand Total Market Value from Schedule 2 $ _________________________
Schedule 3: Personal Property
_________________________________ _________________________________
_________________________________ _________________________________
_________________________________ _________________________________
_________________________________ _________________________________
Grand Total Market Value from Schedule 3 $ _________________________
Summary of Schedule 1, 2 and 3
Grand Total Value for Schedules 1, 2 and 3 (Optional)* $ _________________________
* Although rendering a value is not required, such action entitles the property owner to be notified if an appraised value greater than the rendered value is to be submitted to the appraisal review board
(Tax Code Section 25.19). Property owners may protest appraised values before the appraisal review board.
Railroad Rendition of Taxable Property Form 50-156
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Schedule 1: Real Estate
Name of Railroad: _____________________________________
The following described lands, town lots, etc., in ___________________________________ Appraisal District are outside the railroad corridor. These lots or lands
should be placed on the real property appraisal rolls.
In lieu of filling out the table in this schedule, a spreadsheet setting forth the information may be submitted. All such information must be separately identified in a manner that
conforms to the column headers used in the schedules table.
Abst. No. Sect. Block
Code for Each Taxing
Unit Survey and/or Lot,
Block, Addition
Number
Acres
Estimated
Market Value
(Optional)*
* Although rendering a value is not required, such action entitles the property owner to be notified if an appraised value greater than the rendered value is to be submitted to the appraisal review board
(Tax Code Section 25.19). Property owners may protest appraised values before the appraisal review board
Railroad Rendition of Taxable Property Form 50-156
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Schedule 2: Railroad Corridor
Name of Railroad: _____________________________________
The following described lands, town lots, etc., in ___________________________________ Appraisal District are right-of-way and station grounds (railroad corridor)
included in and valued with Schedule 2. Assessors will not assess the same as lands or lots on tax rolls, but they should be credited to the different grants on the assessors abstracts to
prevent their appearance on the unrendered rolls.
In lieu of filling out the table in this schedule, a spreadsheet setting forth the information may be submitted. All such information must be separately identified in a manner that
conforms to the column headers used in the schedules table.
Abst. No. Sect. Block
Code for Each Taxing
Unit Survey and/or Lot,
Block, Addition
Number
Acres
Estimated
Market Value
Railroad Rendition of Taxable Property Form 50-156
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
Schedule 3: Personal Property
Name of Railroad: _____________________________________
Under Tax Code Section 22.01(f), if the personal property rendered has an aggregate value of less than $20,000, the rendition may contain only the name and address of the
property owner, a general description of the property by type or category and the physical location or taxable situs of the property.
List personal property of whatsoever kind, except items included in Schedule 2.
In lieu of filling out the table in this schedule, a spreadsheet setting forth the information may be submitted. All such information must be separately identified in a manner that
conforms to the column headers used in the schedules table.
Description Code
Good Faith
Estimate of
Market Value**
OR
Historical
Cost
When New**
AND
Year
Acquired*
** Provide an amount for either the good faith estimate of market value, or a historical cost when new and year acquired. If you provided an historical cost when new and year acquired, you need not
provide a good faith estimate of market value.