State Board of Equalization v. American Airlines, Inc.

QUINN, Chief Justice.

The question in this case is whether section 532(b) of the Tax Equity and Fiscal Responsibility Act of 1982, 1 codified at 49 U.S.C.App. § 1513(d) (1982), which was signed into law on September 3, 1982, and prohibits state taxing authorities from taxing air carrier transportation property differently from other commercial and industrial property in the same assessment jurisdiction, is applicable to the 1982 Colorado property taxes assessed on the property of eleven airline companies and levied and collected by Colorado taxing authorities. In American Airlines, Inc, v.…