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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 What if someone fails to file the rendering tax? 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.