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OCR: JURISDICTION 28 U.s 0 12541 (1982) gives the Court jurisdiction to issue wrt certiorari to the federal courts of appeals The court of appcals judgment was entered on Aprit 1992 timeiy petition for certiorari was filed within 90 days See 28 2101(c); Supreme Court Rule i STATUI TES INVOLVED 49 U.S.C. $11503 the Railroad Revitali lization and Regulatory Reform Act of 1976, provides. ID pertinent part: The following acts unreasonably burden and discrimi- nate against interstate commcrce, and State, subdivision of a State, or authority acting for State or subdivision State may not do any of them: assess rail transportation property at a value that has higher ratio to the true market value of the rai] transpor- tation property than the ratio that the Assessed value other commercial and industria ...