United States Eleventh Circuit

Refusal of district court to consider appraisal proffered by plaintiff railroad in challenge to appraisal of plaintiff's property by defendant board, which challenge was made under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976, an exception to the general rule of the Tax Injunction Act that federal district courts will not interfere with matters of state taxation, is affirmed since the Act does not clearly state that railroads may challenge state valuation methodologies.

Appellate Information

• Decided 12/19/2006
• Published 12/19/2006

Judges

• PER CURIAM:, Before BIRCH, PRYOR and FAY, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Angela M. Spivey, Timothy H. Kratz, Milo S. Cogan, McGuire Woods, LLP, Atlanta, GA, James W. McBride, Baker Donelson, Washington, DC, Stephen D. Goodwin, Baker, Donelson, Bearman, Caldwell & Berkowitz, Memphis, TN, for Plaintiff-Appellant., Betty Jo Christian, Steptoc & Johnson, Washington, DC, for Amicus Curiae, Ass'n of Am. Railroads.


• For Appellees:
  
• Warren R. Calvert, GA Dept. of Law, Atlanta, GA, Peter J. Crossett, Hiscock & Barclay, LLP, Syracuse, NY, for Defendants-Appellees.