
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC11501]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                  CHAPTER 115--FEDERAL-STATE RELATIONS
 
Sec. 11501. Tax discrimination against rail transportation 
        property
        
    (a) In this section--
        (1) the term ``assessment'' means valuation for a property tax 
    levied by a taxing district;
        (2) the term ``assessment jurisdiction'' means a geographical 
    area in a State used in determining the assessed value of property 
    for ad valorem taxation;
        (3) the term ``rail transportation property'' means property, as 
    defined by the Board, owned or used by a rail carrier providing 
    transportation subject to the jurisdiction of the Board under this 
    part; and
        (4) the term ``commercial and industrial property'' means 
    property, other than transportation property and land used primarily 
    for agricultural purposes or timber growing, devoted to a commercial 
    or industrial use and subject to a property tax levy.

    (b) The following acts unreasonably burden and discriminate against 
interstate commerce, and a State, subdivision of a State, or authority 
acting for a State or subdivision of a State may not do any of them:
        (1) Assess rail transportation property at a value that has a 
    higher ratio to the true market value of the rail transportation 
    property than the ratio that the assessed value of other commercial 
    and industrial property in the same assessment jurisdiction has to 
    the true market value of the other commercial and industrial 
    property.
        (2) Levy or collect a tax on an assessment that may not be made 
    under paragraph (1) of this subsection.
        (3) Levy or collect an ad valorem property tax on rail 
    transportation property at a tax rate that exceeds the tax rate 
    applicable to commercial and industrial property in the same 
    assessment jurisdiction.
        (4) Impose another tax that discriminates against a rail carrier 
    providing transportation subject to the jurisdiction of the Board 
    under this part.

    (c) Notwithstanding section 1341 of title 28 and without regard to 
the amount in controversy or citizenship of the parties, a district 
court of the United States has jurisdiction, concurrent with other 
jurisdiction of courts of the United States and the States, to prevent a 
violation of subsection (b) of this section. Relief may be granted under 
this subsection only if the ratio of assessed value to true market value 
of rail transportation property exceeds by at least 5 percent the ratio 
of assessed value to true market value of other commercial and 
industrial property in the same assessment jurisdiction. The burden of 
proof in determining assessed value and true market value is governed by 
State law. If the ratio of the assessed value of other commercial and 
industrial property in the assessment jurisdiction to the true market 
value of all other commercial and industrial property cannot be 
determined to the satisfaction of the district court through the random-
sampling method known as a sales assessment ratio study (to be carried 
out under statistical principles applicable to such a study), the court 
shall find, as a violation of this section--
        (1) an assessment of the rail transportation property at a value 
    that has a higher ratio to the true market value of the rail 
    transportation property than the assessed value of all other 
    property subject to a property tax levy in the assessment 
    jurisdiction has to the true market value of all other commercial 
    and industrial property; and
        (2) the collection of an ad valorem property tax on the rail 
    transportation property at a tax rate that exceeds the tax ratio 
    rate applicable to taxable property in the taxing district.

(Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 
843.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11503 of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
    A prior section 11501, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1444; 
Pub. L. 96-448, title II, Sec. 214(a)-(c)(1), Oct. 14, 1980, 94 Stat. 
1913, 1915; Pub. L. 97-261, Sec. 17(a), Sept. 20, 1982, 96 Stat. 1117; 
Pub. L. 99-521, Sec. 11(a), Oct. 22, 1986, 100 Stat. 2997; Pub. L. 103-
272, Sec. 4(j)(34), July 5, 1994, 108 Stat. 1370; Pub. L. 103-305, title 
VI, Sec. 601(c), Aug. 23, 1994, 108 Stat. 1606; Pub. L. 103-311, title 
II, Sec. 211(b)(2), Aug. 26, 1994, 108 Stat. 1689, related to Interstate 
Commerce Commission authority over intrastate transportation, prior to 
the general amendment of this subtitle by Pub. L. 104-88, Sec. 102(a). 
See section 14501 of this title.


                             Effective Date

    Chapter effective Jan. 1, 1996, except as otherwise provided in Pub. 
L. 104-88, see section 2 of Pub. L. 104-88, set out as a note under 
section 701 of this title.
