Labels:book | reckoner | sky | tree OCR: applicable to commercial purt industrial in the same assessment jurisdiction. Thus. the statute plainly provided and lower courts have easily understood if provide that court enjoin the exces of the hypothetical average tax on property in the comparison class History that Congress consciously gave the federal courts authority to enjoin only the discriminatory portion that the excessive value part of the assessment Rep. No 630 915t Cong st Sess. 10 (1969) Congressional reports on the legislation unamhiguously stated that the assessment compar ison was T e the "hypothetical average taxpayer. Those official sources left no dqnop that carriers were entitled demand the lowest assessment granted to any parcel the taxing jurisdiction The same IS true of rate discrimination. The States vere concer ...
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