DULUTH, MISSABE & IRON RANGE RY. CO. v. STATE OF WIS.

No. 95-3619.

100 F.3d 69 (1996)

DULUTH, MISSABE & IRON RANGE RAILWAY COMPANY, Duluth, Winnipeg & Pacific Railway Company, Escanaba & Lake Superior Railroad Company, Fox Valley & Western Limited, Nicolet Badger Northern Railroad Company, Soo Line Railroad Company, Wisconsin Central Limited, Wisconsin & Calumet Railroad Company, and Wisconsin & Southern Railroad Company, Plaintiffs-Appellants, v. STATE OF WISCONSIN, Department of Revenue, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 13, 1996.


Attorney(s) appearing for the Case

Ann Ustad Smith, Michael, Best & Friedrich, Madison, WI, James W. McBride (argued), Anne M. Stolee, Baker, Donelson, Bearman & Caldwell, Washington, DC, for Plaintiffs-Appellants.

Peter C. Anderson (argued), Office of the Attorney General, Wisconsin Department of Justice, Madison, WI, for Defendant-Appellee.

Before CUDAHY, RIPPLE and KANNE, Circuit Judges.


CUDAHY, Circuit Judge.

The state of Wisconsin imposes an ad valorem tax on property, both real and personal. A group of railroads that own property in Wisconsin believe that, for tax purposes, the state assesses their real and personal property at its full market value while it assesses the real and personal property of other commercial and industrial entities at much less than its full market value. According to the...

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