Burlington Northern Railroad Company, Inc. v. Gerald D. Bair, Director of Iowa Department of Revenue

BOWMAN, Circuit Judge.

Burlington Northern Railroad Company (BN) brought this action against Gerald D. Bair, Director of the Department of Revenue and Finance of the State of Iowa (Director), seeking relief from discriminatory Iowa property taxes for the 1989 assessment year under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the “4-R Act,” codified at 49 U.S.C. § 11503) (1988). The District Court 1 granted relief and the Director appeals. We affirm the judgment of the District Court.

I

Since 1976, state property tax schemes, such as Iowa’s, have been subject to…