(DOWNLOAD) "General American Transportation Corp. v. Commonwealth of Kentucky" by United States Court Of Appeals For The Sixth Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: General American Transportation Corp. v. Commonwealth of Kentucky
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 16, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
The Commonwealth of Kentucky appeals a judgment of the United States District Court for the Eastern District of Kentucky holding that the Commonwealth violated section 306 of the Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11503, ("the 4-R Act") and establishing an ad valorem tax rate on rolling stock for the years 1981 through 1984 at $.3184 per $100.00 of assessed value. We conclude that Kentuckys ad valorem tax rate of $1.00 per $100.00 on railroad rolling stock violated the 4-R Act that since no identifiable existing tax rate fulfilled the specific standard of the 4-R Act, the trial judge did not err in developing an appropriate rate based upon the evidence before him.
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