Legal Opinion
CSX Transportation, Inc. v. State Board of Equalization
District Court, N.D. Georgia
Decided September 29, 2005No. 1:02-cv-02634PublishedCited by 4 opinions
1Opinion of the Court
ORDER
PANNELL, District Judge.
The plaintiff, CSX Transportation, Inc. (“CSXT”) filed this suit under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, Pub.L. 94-210, 90 Stat. 54 (Feb. 5, 1976), which is now codified at 49 U.S.C. § 11501 (the “4-R Act”). The 4-R Act confers concurrent jurisdiction on federal district courts to enforce its provisions, so long as “the ratio of assessed value to true market value of rail transportation property exceeds by at least 5 percent the ratio of assessed value to true market value of other commercial and industrial property in…
2Cases cited15 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Richmond, Fredericksburg & Potomac R. Co. v. ForstCourt of Appeals for the Fourth Circuit · 1993
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Consolidated Rail Corp. v. Town of Hyde ParkCourt of Appeals for the Second Circuit · 1995
- Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
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3Cited by4 opinions
- CSX Transportation, Inc. v. Georgia State Board of EqualizationSupreme Court of the United States · 2007
- CSX Transportation, Inc. v. State Board of EqualizationCourt of Appeals for the Eleventh Circuit · 2006
- CSX Transportation, Inc. v. State Board of EqualizationCourt of Appeals for the Eleventh Circuit · 2006
- Coastal Heart Med. Group, Inc. v. Comm'rUnited States Tax Court · 2015