
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: 49USC14502]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
 PART B--MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS
 
                  CHAPTER 145--FEDERAL-STATE RELATIONS
 
Sec. 14502. Tax discrimination against motor carrier 
        transportation property
        
    (a) Definitions.--In this section, the following definitions apply:
        (1) Assessment.--The term ``assessment'' means valuation for a 
    property tax levied by a taxing district.
        (2) Assessment jurisdiction.--The term ``assessment 
    jurisdiction'' means a geographical area in a State used in 
    determining the assessed value of property for ad valorem taxation.
        (3) Motor carrier transportation property.--The term ``motor 
    carrier transportation property'' means property, as defined by the 
    Secretary, owned or used by a motor carrier providing transportation 
    in interstate commerce whether or not such transportation is subject 
    to jurisdiction under subchapter I of chapter 135.
        (4) Commercial and industrial property.--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) Acts Burdening Interstate Commerce.--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) Excessive valuation of property.--Assess motor carrier 
    transportation property at a value that has a higher ratio to the 
    true market value of the motor carrier 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) Tax on assessment.--Levy or collect a tax on an assessment 
    that may not be made under paragraph (1).
        (3) Ad valorem tax.--Levy or collect an ad valorem property tax 
    on motor carrier transportation property at a tax rate that exceeds 
    the tax rate applicable to commercial and industrial property in the 
    same assessment jurisdiction.

    (c) Jurisdiction.--
        (1) In general.--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.
        (2) Limitation in relief.--Relief may be granted under this 
    subsection only if the ratio of assessed value to true market value 
    of motor carrier 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.
        (3) Burden of proof.--The burden of proof in determining 
    assessed value and true market value is governed by State law.
        (4) Violation.--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--
            (A) an assessment of the motor carrier transportation 
        property at a value that has a higher ratio to the true market 
        value of the motor carrier transportation property than the 
        assessment value of all other property subject to a property tax 
        levy in the assessment jurisdiction has to the true market value 
        of all such other property; and
            (B) the collection of ad valorem property tax on the motor 
        carrier 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. 103, Dec. 29, 1995, 109 Stat. 900.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11503a of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
