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ATCHISON, TOPEKA & SANTA FE v. CALIFORNIA STATE BOARD OF EQUALIZATION

No. 95-15999.

102 F.3d 425 (1996)

ATCHISON, TOPEKA & SANTA FE RAILWAY COMPANY, Plaintiff-Appellee, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant-Appellant, And Contra Costa County; Fresno County; Kern County; Kings County; Los Angeles County; Madera County; Alameda County; Merced County; Tulare County; Orange County; Riverside County; San Bernardino County; San Diego County; San Francisco City and County; San Joaquin County; Stanislaus County, Defendants.

United States Court of Appeals, Ninth Circuit.

Decided December 11, 1996.

Attorney(s) appearing for the Case

Marguerite C. Stricklin, Deputy Attorney General, San Francisco, CA, for defendant-appellant.

Paul J. Mooney, Phoenix, AZ, for plaintiff-appellee.

Before GOODWIN, WALLACE and RYMER, Circuit Judges.

GOODWIN, Circuit Judge.

The State Board of Equalization of California (the "SBE") appeals a judgment enjoining the SBE from collecting taxes on certain Non-Unitary Railroad Property Eligible for 4-R Act Relief ("NURPEFAR") of the Atchison, Topeka & Santa Fe Railway Company ("Santa Fe"). The SBE also appeals the district court's order to refund monies already paid by Santa Fe on this property. We dismiss for lack of jurisdiction.

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