Union Carbide Corp. v. Board of Tax Commissioners of the State of Indiana

EASTERBROOK, Circuit Judge.

A provision of the Railroad Revitalization and Regulatory Reform Act of 1976 forbids discrimination against railroads in the assessment and collection of state taxes. 49 U.S.C. § 11503. The plaintiffs, which call themselves “carlines,” own railroad cars that they use in their own business or lease to others. They believe that Indiana violates § 11503 in two ways: (i) by collecting the property tax on rail assets at the state level, while allowing cities and counties to collect the tax on other property; and (ii) by estimating the value of rolling stock in the state…