At least before 2018
Dwyane Johnson has a business Johnson Electric. located on CR 2010 in Somervell County The DBA for this was filed in April 2008, so presumably he has been doing business since that time, and surely just like other businesses that have personal property used in business, he has been subject to paying taxes on it, specifically rendering tax.
BUT for some reason Mr Johnson has not paid rendering tax on his business property UNTIL 2018, when coincidentally, I'm sure, he ran for County Commissioner, taking a position that requires him to spend your tax money that you pay on items such as property tax and personal tax wisely.
Here's what it looks like from the Somervell County Appraisal District. The legal description of his personal property is "Equipment Used in the Production of Income".
Compare that to Howard Electric (who is the great company that did ours when we had this house built some years back)
I also looked at a couple of other businesses with personal tax and both had paid their rendering taxes every year.
Was Johnson required to pay this tax? From the Somervell CAD
Rendering Taxable Property - If a business owns tangible personal property that is used to produce income, the business must file a rendition with its local county appraisal district by a specified date. Personal property includes inventory and equipment used by a business. Owners do not have to render exempt property such as church property or an agriculture producer’s equipment used for farming.
What if someone fails to file the rendering tax?
A 10 percent to 50 percent penalty may be imposed if a rendition is filed late, incomplete or not at all. Property owners who need more time to file their renditions may file a written request with the chief appraiser on or before the rendition deadline to receive an automatic extension. The chief appraiser may extend the deadline another 15 days for good cause shown in writing by the property owner for each type of property
So, at least on paper, or digitally from the Appraisal district site, while others diligently filed their personal property taxes every year they were in business, Johnson did not. Perhaps he has a very good reason for being an exception to this law.