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CLINCHFIELD R. CO. v. LYNCH

Nos. 85-1398(L), 85-1399.

784 F.2d 545 (1986)

CLINCHFIELD RAILROAD COMPANY; Durham & Southern Railway Company; Highpoint, Thomasville & Denton Railroad Company; Norfolk, Franklin & Danville Railway Company; Norfolk Southern Railway Company; Norfolk & Western Railway Company; Seaboard Coast Line Railroad Company; Southern Railway Company; and Winston-Salem Southbound Railway Company, Appellees, v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina; and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue; Iredell County; Robeson County; Rowan County; Rutherford County; Vance County; Granville County; Wilson County, Appellants, and Mecklenburg County; Catawba County; Durham County; Person County; Forsyth County; Surry County; Union County; Johnson County; Anson County; Harnett County; Wake County; Madison County; Cabarrus County; Stokes County; Alamance County; Columbus County; and Halifax County, Defendants. CLINCHFIELD RAILROAD COMPANY; Durham & Southern Railway Company; Highpoint, Thomasville & Denton Railroad Company; Norfolk, Franklin & Danville Railway Company; Norfolk Southern Railway Company; Norfolk & Western Railway Company; Seaboard Coast Line Railroad Company; Southern Railway Company; and Winston-Salem Southbound Railway Company, Appellees, v. CATAWBA COUNTY; Forsyth County, Appellants, and Mark G. Lynch, Secretary of Revenue of the State of North Carolina; and Douglas R. Holbrook, Director, Ad Valorem Tax Division of the North Carolina Department of Revenue; Iredell County; Robeson County; Rowan County; Rutherford County; Vance County; Granville County; Wilson County; Mecklenburg County; Durham County; Person County; Surry County; Union County; Johnson County; Anson County; Harnett County; Wake County; Madison County; Cabarrus County; Stokes County; Alamance County; Columbus County; and Halifax County, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided February 19, 1986.

Attorney(s) appearing for the Case

Hamlin L. Wade, Jonathan V. Maxwell (Ruff, Bond, Cobb, Wade & McNair, W. Gene Sigmon, Sigmon, Sigmon and Isenhower, George W. Boylan, Asst. Atty. Gen., on brief), for appellants.

Everett B. Gibson (William C. Antoine, Laughlin, Halle, Gibson & McBride, Armistead J. Maupin, Charles B. Neely, Jr., Nancy S. Rendleman, Maupin, Taylor & Ellis, P.A., Courtney L. George, Seaboard System R., Inc., Henry C. Wolf, Norfolk Southern Corp., L.P. McClendon, Jr., Edward C. Winslow III, Brooks, Pierce, McLendon, Humphrey & Leonard, on brief), for appellees.

Before WIDENER and CHAPMAN, Circuit Judges, and BUTZNER, Senior Circuit Judge.

CHAPMAN, Circuit Judge:

This appeal involves the second in a series of lawsuits brought by railroads operating in North Carolina against various state officials and North Carolina counties. The suits allege discriminatory taxation of real and personal property in violation of § 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), now codified at 49 U.S.C. § 11503 (1982).1 In the present action,...

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