Southern Railway Co. v. State Board of Equalization

MEMORANDUM OPINION

HORACE T. WARD, District Judge.

Introduction

The above cases are consolidated actions brought for relief under the provisions of 49 U.S.C. § 11503 (“Section 306”) by seven interstate carriers by rail which own property in the state of Georgia and by eleven private rail carlines (hereinafter “Railroads” or “plaintiffs”). Defendants are the Georgia State Board of Equalization, its members, and the Georgia Commissioner of Revenue (hereinafter “defendants”). The defendants bear the responsibility under Georgia law for the valuation and assessment of rail transportation property…