Labels:book | reckoner | sky OCR: Background As the Oregon legislature obviously recognized. railroads "are easy prey for State and local iax assessors' because "they are 'nonvoting. often easily UOI resident. targets for local taxation, whe cannot move themselves from the locatity. estern Lines Fnc. Board Pqualization, 480 123. 5 1986 (quoting No 630, 91st Cong. Sess. (1969) see Pel Railroads, as intcrstate car- riers tend have nonresident customers and nonresident shareholdets: accordingly they arc templing targets far state tax authorities seeking to favor local interests. See Pasner Economic Anatysis Law 643 (4th ed 1992) Moreover many railroad assets are at once specialized t railroading and physically immobile that 15 very difficult for railroads to escape heavy taxation bt transferring the assets another industry or ...
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