United States Fourth Circuit

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CSX Transportation, Inc. v. South Carolina Dep't of Revenue, 16-1726

In an action brought under the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act), 49 U.S.C. section 11501(b)(4), concerning the differences between how ad valorem taxes are determined in South Carolina for railroad property and how they are determined for most other commercial and industrial property, the district court's judgment against plaintiff is vacated where there is no basis for precluding plaintiff from proving the claim it alleges -- discrimination -- and requiring plaintiff instead to fit its challenge into a provision that does not even address discrimination and that requires proof of facts plaintiff has not even alleged.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2017/03/17

Judges

  • TRAXLER

Court

  • United States Fourth Circuit

Counsel


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