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OCR: language of the seotion itself makes unnecessary the Com- merce Clause like inquiry into reasonablencss that peti- tioner and its amici NCSL propose In addition, subsco- tions (b)(1) through (b) flatly reject such an inquiry. No matter what valid reasons State may have for assessing commercial and industrial property differently sons from railroad may property, have for and no taxing matter commercial what and "valid indus- rea- State trial property different than railroad property such discrimination never theless uniawful Petitioner's proposed interpretation reduces the protec- tion of subscction (b)(4) to nullity petitioner and its amici NCSL readily admit. under the deferential stand- ards this Court applies to federul constitutional review state taxes which they seek to incorporate in ...