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CONSOLIDATED RAIL CORP. v. TOWN OF HYDE PARK

Nos. 2025 to 2029, Dockets 94-7226, 94-7228, 94-7234, 94-7238 and 94-7240.

47 F.3d 473 (1995)

CONSOLIDATED RAIL CORPORATION, Plaintiff-Appellee, v. TOWN OF HYDE PARK; Village of Cornwall, City of Buffalo; Onondaga County; Buffalo City School District; Rochester City School District; East Syracuse-Minoa Central School District; Chautauqua County; Orange County; Ravena-Coeymans-Selkirk Central School District; City of Binghamton; Central School District and Monroe County, Defendants, State Board of Equalization and Assessment of the State of New York; David Gaskell, in his official capacity as Executive Director of the Division of Equalization and Assessment and his successors in office; Erie County; City of Rochester and North Rockland Central School District, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided January 31, 1995.

Attorney(s) appearing for the Case

Judith T. Kramer, Asst. Atty. Gen. of the State of N.Y. (G. Oliver Koppell, Atty. Gen. of the State of N.Y., of counsel), for defendants-appellants SBEA and David Gaskell.

Linda S. Kingsley, Corp. Counsel, City of Rochester (Susan L. Hauser, Municipal Atty., of counsel), for defendant-appellant City of Rochester.

James K. Riley, Pearl River, NY (O'Connell & Riley, of counsel), for defendant-appellant North Rockland Central School Dist.

Kenneth Schoetz, County Atty., County of Erie, Buffalo, NY, for defendant-appellant Erie County.

Gregory G. Fletcher, Memphis, TN (Heiskell, Donelson, Bearman, Adams, Williams & Caldwell; Loselle Greenawalt Kaplan Blair & Adler, James N. Blair, of counsel), for plaintiff-appellee.

Before: NEWMAN, Chief Judge, OAKES and PRATT, Circuit Judges.

GEORGE C. PRATT, Circuit Judge:

Consolidated Rail Corporation ("Conrail") is an interstate railroad that operates in New York State and elsewhere. Conrail filed this suit against the New York State Board of Equalization and Assessment and several tax-assessing and tax-collecting jurisdictions under § 306 of the Railroad Revitalization Act and Regulatory Reform Act of 1976 ("4-R Act"), currently codified at 49 U.S.C. § 11503. That section prohibits discriminatory...

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