Labels:book | reckoner | sky OCR: tax treatment of railroad property to be compared to the treatment of exempt property Rather Congress deliberately designed the comparison class exclude property that States exempt from taxation altogether Jepf Revenue. State of Traiter Train 830 2d 1567, 1571 1th 1987)(citing puB discussing representative cases} Indeed. one of the plaintiff carlines in this lawsuit (ACH challenged identical foatures Arizona' tax system an the sarme theory advanced here, cxcept that suit was under subsection (b}1). Having Jost that challenge in the same circuit which this case would be brought and the plaintiffs not surprisingly did 10u relv on subsections {b){1} 10 {b}(3} again. lnstead. they challenged Oregon' property ax "another tax that result: in discriminatory treatment of their transportation prope ...
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