BURLINGTON NORTHERN RAILROAD COMPANY; Missouri Pacific Railroad Company; The Kansas City Southern Railway Company; The Kansas and Missouri Railway and Terminal Company; Union Pacific Railroad Company; St. Joseph and Grand Island Railroad Company, a subsidiary of Union Pacific Railroad Company; and Missouri-Kansas-Texas Railroad Company, Plaintiffs-Appellants,
v.
C. Michael LENNEN, Secretary of Revenue of the Department of Revenue of the State of Kansas; Philip W. Martin, Director, Division of Property Valuation of the Department of Revenue of the State of Kansas; and The Department of Revenue of the State of Kansas, an administrative agency of the State of Kansas, Defendants-Appellees,
Bourbon, Decatur, Elk, Franklin, Gove, Lane, Linn, Marshall, Miami, Norton, Phillips and Pratt Counties, Kansas, Intervenors.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
August 25, 1983.
August 25, 1983.
Attorney(s) appearing for the Case
Everett B. Gibson, Memphis, Tenn. (James W. McBride and Marion F. White, of Laughlin, Halle, Clark, Gibson & McBride, Memphis, Tenn., F. Kent Kalb, Senior Tax Counsel, Union Pacific Railroad Co., Broomfield, Colo., Chester A. Arterburn, Jr. of Sabatini, Waggener, Vincent & Arterburn, Topeka, Kan., and Robert C. Foulston of Foulston, Siefkin, Powers & Eberhardt, Wichita, Kan., with him on brief), for plaintiffs-appellants.
Carol B. Bonebrake, Kansas Dept. of Revenue, Topeka, Kan. (James J. McGannon of Regan & McGannon, Wichita, Kan., with her on brief), for defendants-appellees.
Robert J. O'Connor of Hershberger, Patterson, Jones & Roth, Wichita, Kan. (Donald J. Horttor and Grant M. Glenn of Cosgrove, Webb & Oman, Topeka, Kan., with him on brief), for intervenors Bourbon, Decatur, Elk, Franklin, Gove, Lane, Linn, Marshall, Miami, Norton, Phillips, and Pratt Counties, Kan.
Robert C. Foulston and Jay F. Fowler of Foulston, Siefkin, Powers & Eberhardt, Wichita, Kan., filed a brief for the Atchison, Topeka & Santa Fe R. Co., Chicago & North Western Transp. Co., Chicago, Rock Island & Pacific R. Co., William M. Gibbons, Trustee, Kansas City Terminal R. Co., and St. Louis Southwestern R. Co., as amici curiae.
Before McKAY, LOGAN and SEYMOUR, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
LOGAN, Circuit Judge.
This is an appeal from an order of the district court denying a preliminary injunction sought by the railroad plaintiffs under 49 U.S.C. § 11503 ("§ 306").1
The railroads sought to prevent the Kansas taxing authorities from collecting 1982 ad valorem taxes, which the railroads asserted were levied against them in violation of § 306. The railroads contended that they were entitled to "equalization...
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