Legal Opinion
CSX Transportation, Inc. v. Georgia State Board of Equalization
Supreme Court of the United States
Decided December 4, 2007No. 06-1287PublishedCited by 54 opinions
1Opinion of the CourtChief Justice Roberts
The Railroad Revitalization and Regulatory Reform Act of 1976 prohibits States from discriminating against railroads by taxing railroad property more heavily than other commercial property in the State. Two decades ago, we held that this statute permits an aggrieved railroad to challenge a State’s valuation of its property for tax purposes. Burlington Northern R. Co. v. Oklahoma Tax Comm’n, 481 U. S. 454, 462 (1987). Because the railroad in that case challenged only the State’s application of its valuation methods, we expressly reserved the question whether a railroad may challenge the…
2Cases cited8 opinions
- Rubin v. United StatesSupreme Court of the United States · 1981
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Suitum v. Tahoe Regional Planning AgencySupreme Court of the United States · 1997
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
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3Cited by54 opinions
- Mary Chambers v. DC (EN BANC)Court of Appeals for the D.C. Circuit · 2022
- United States v. EasterCourt of Appeals for the Seventh Circuit · 2009
- United States v. ScottCourt of Appeals for the Second Circuit · 2021
- Turner v. KightCourt of Appeals of Maryland · 2008
- City of Westland Police & Fire Retirement System v. Metlife, Inc.District Court, S.D. New York · 2015
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