Delta Air Lines, Inc. v. Department of Revenue

This ad valorem tax case involves two claims filed by Delta Air Lines, Inc. (Delta) against the Department of Revenue (the department). Among other things, Delta requested a set-aside of the department’s assessment of its taxable property and a determination of the value of that property. The Tax Court entered a single judgment that denied both claims. Delta Air Lines, Inc. v. Dept. of Rev. (II), 13 OTR 372 (1995).

Delta’s first claim alleges discrimination in taxation under 49 USC section 40116(2)(A), formerly codified as 49 USC section 1513(d). That claim is identical to claims raised by…