Legal Opinion
Burlington Northern Railroad v. Bair
District Court, S.D. Iowa
Decided July 16, 1986No. Civ. 83-100-APublishedCited by 3 opinions
1Opinion of the Court
ORDER
STUART, Senior District Judge.
The above-entitled matter is before this Court upon remand from the Eighth Circuit Court of Appeals.
Plaintiff filed this action March 2, 1983, contending that the property tax system of the State of Iowa discriminated against it three ways in violation of section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. No. 94-210, 90 Stat., 31, 54 (codified at 49 U.S.C. § 11503). This Court found in favor of plaintiff on one issue holding that fifty percent of the plaintiffs property was personal and should be taxed in the same manner as…
2Cases cited6 opinions
- Southern Railway Co. v. State Board of EqualizationTennessee Supreme Court · 1984
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- In Re the Appeals of Southern Railway Co.Supreme Court of North Carolina · 1985
- Ogilvie v. STATE BD. OF EQUALIZATION, ETC.District Court, D. North Dakota · 1980
- Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
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3Cited by3 opinions
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1993
- Union Pacific Railroad v. Department of RevenueOregon Tax Court · 1989
- Puget Sound Power & Light Co. v. Department of RevenueMontana Supreme Court · 1988