CSX TRANSPORTATION, INC., Plaintiff-Appellant,
v.
SOUTH CAROLINA DEPARTMENT OF REVENUE; W. Hartley Powell, Agency Director of the South Carolina Department of Revenue, Defendants-Appellees.
CSX Transportation, Inc., Plaintiff-Appellee,
v.
South Carolina Department of Revenue; W. Hartley Powell, Agency Director of the South Carolina Department of Revenue, Defendants-Appellants.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Reversed and remanded by published opinion. Judge Thacker wrote the opinion, in which Judge Harris and Judge Novak joined.
THACKER, Circuit Judge:
In this case,1 CSX Transportation, Inc. ("Appellant") argues the South Carolina Real Property Valuation Reform Act ("SCVA") impermissibly discriminates against railroads in violation of the Railroad Revitalization and Regulatory Reform Act of 1976 (the "4-R Act"). Though the district court determined...
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