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BURLINGTON NORTHERN R. CO. v. BAIR

No. 4:90-CV-60406.

815 F.Supp. 1223 (1993)

BURLINGTON NORTHERN RAILROAD COMPANY, Plaintiff, v. Gerald D. BAIR, Director of the Department of Revenue and Finance of Iowa, Defendant.

United States District Court, S.D. Iowa, C.D.

March 9, 1993.

Attorney(s) appearing for the Case

Richard A. Malm, Dickinson & Throckmorton, Des Moines, IA, Stephen D. Goodwin, Memphis, TN, James W. McBride, Washington, DC, for plaintiff.

Charles Arthur Daw, Chandler Dillion & Allyn, Boise, ID, James D. Miller, Atty. Gen., Des Moines, IA, for defendant.

RULING AND ORDER

STUART, Senior District Judge.

The Burlington Northern Railroad Company (BN or the railroad) brings this action under section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (§ 306 or 4-R Act), codified at 49 U.S.C. § 11503, against Gerald Bair, the Iowa Director of Revenue and Finance (Director), seeking relief from alleged discriminatory real property taxes for the 1989 assessment year. Section 306 prohibits...

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