Labels:book | reckoner | sky OCR: property. tn pursuing their claim carlines did not rely subsec- tions {b1- {3} which are by their terns t diseriminatory aa vatorem property taxation Thex 5ought relief only under subsection {b){4), the general provision prohibiting "another HX that discriminates agairst a rail carrier The district court entered judgment for the State after concluding that carlines did not meet their burden show that Oregon' tax on railroads discriminatory The district court concluded that Oregon' system exemptions neutral application and pretext discriminatory taxation Although the trial court suggested that some point State's system of property exemptions might become "discriminatory by exempting sou classes personal property, found that Oregon' tax system did not approach that thrcshold The Ninth Circui ...
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