Clinchfield Railroad v. Lynch

MEMORANDUM OF DECISION

DUPREE, Chief Judge.

Railroads operating in North Carolina, like their counterparts around the nation, have long been victims of discrimination in the assessment of local property taxes. After nearly two decades of debate Congress in 1976 enacted a statute intended to assist railroads in their efforts to alleviate this discrimination. 1 Section 306, Railroad Revitalization and Regulatory Reform Act of 1976 (“the 4-R Act”), now codified at 49 U.S.C. § 11503. 2

By this action the railroads which operate within North Carolina seek to employ Section 306 to remedy the property…