Louisville & Nashville Railroad v. Louisiana Tax Commission

MEMORANDUM OPINION

JOHN V. PARKER, Chief Judge.

This action, brought by eleven interstate railroad companies, all of which are subject to regulation by the U.S. Interstate Commerce Commission, attacks Louisiana’s assessment of their property for ad valorem tax purposes. Defendants are the Louisiana Tax Commission, which appraised the property and will shortly make the tax assessments, the individual members of that Commission and the Governor of Louisiana. Plaintiffs seek declaratory relief under the authority of 28 U.S.C. § 2201 and injunctive relief under 28 U.S.C. § 2202. Jurisdiction in…