Midlouisiana Rail Corp. v. Louisiana Tax Commission

WATKINS, Judge.

Plaintiffs, MidLouisiana Rail Corporation and MidSouth Rail Corporation, both subsidiaries of MidSouth Corporation, appeal from a district court judgment affirming the 1988 tax assessments to plaintiffs’ corporations by the Louisiana Tax Commission. Plaintiffs contend on appeal that the Tax Commission’s ad valorem tax assessments for their companies unlawfully discriminated against them, as compared with other railroad companies, in violation of Louisiana’s “uniformity” clause found at Article 7, § 18 of the Louisiana Constitution, and in violation of the Equal Protection…