CSX Transportation, Inc. v. Board of Public Works
Court of Appeals for the Fourth Circuit
1Opinion of the Court
OPINION
2Per curiam
CSX Transportation, Inc. (CSX) brought this lawsuit against the Board of Public Works of the State of West Virginia (the Board) and its officers, claiming that the Board’s ad valorem tax assessment of its rail transportation property violates section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), now codified at 49 U.S.C. § 11501. The Board moved to dismiss, arguing that the lawsuit is barred by West Virginia’s Eleventh Amendment immunity. The district court denied the motion, and the Board filed this interlocutory appeal. We affirm.
I
Section 306 of…
3Cases cited14 opinions
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- ANR Pipeline Co. v. LafaverCourt of Appeals for the Tenth Circuit · 1998
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4Cited by1 opinion
- Burlington Northern & Santa Fe Railway Co. v. AtwoodDistrict Court, D. Wyoming · 2003