Chicago & North Western Transportation Co. v. Webster County Board of Supervisorsors

MEMORANDUM OPINION AND ORDER ON THE PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

BENNETT, District Judge.

TABLE OF CONTENTS

I. INTRODUCTION.1292

A. Procedural Background.1292

B. Factual Background.1293

II. STANDARDS FOR SUMMARY JUDGMENT.1294

III. LEGAL ANALYSIS.1295

A. Iowa Code Provisions.■_1295

B. The “4r-R Act”.1297

1. Purpose of the “4-R Act”.1297

2. § 306’s prohibitions.1298

3. The relief provided under the 4-R Act.1299

C. Iowa Code Ch. 468 And The 4-R Act.1300

1. Does Iowa Code Ch. 468 impose a “tax” upon the Railroad?.1300

a. The Union Pacific test of what is a tax.1301

b. An alternative test of what…