ACF INDUSTRIES, INC. v. STATE OF ARIZ.

No. 82-5841.

714 F.2d 93 (1983)

ACF INDUSTRIES, INCORPORATED, et al., Plaintiffs-Appellants, v. The STATE OF ARIZONA; and Arizona Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided August 26, 1983.


Attorney(s) appearing for the Case

Everett B. Gibson, Memphis, Tenn., for plaintiffs-appellants.

Toni McClory, Asst. Atty. Gen., Phoenix, Ariz., for defendants-appellees.

Before BARNES, GOODWIN and TANG, Circuit Judges.


PER CURIAM:

Eleven companies that own and lease railroad cars to operating carriers (the "Carlines") appeal a district court decision 561 F.Supp. 595 which upheld the State of Arizona in an action challenging Arizona's assessment of ad valorem taxes. We affirm.

The Carlines and Arizona agree that 49 U.S.C. § 11503(b)(1) forbids assessing Carlines' property at an assessment ratio exceeding the "average assessment ratio...

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