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OCR: transportation property at a ratio that exceeds the ratios applied to other commercial pue industrial property Tie secand prohibits levying or callecting tax based on an excessive assessment The third prohibits applying tay rate tr transportation property that IS higher than the applicable commercial pue industrial property Subsection {b}(4} the ast the four prohibitions. an0 forbids state from imposing another tax that results in discrimi- natory treatment of common carrier The word "another 15 word of contrast: it necess arily takes its meaning from what precedes Here what precedes it are three subsections that explicitly and detailed terns address state vatorem taxation rea] and personal property the words another tax have A content ali, they must be reference to taxes ather than proper ...