Trailer Train Co. v. State Board of Equalization
Opinion
Opinion
Williams, J.
ORDER DENYING MOTION FOR INJUNCTION
This matter came on for a hearing on December 8, 1981 on the plaintiffs’ motion for preliminary injunction. By this motion, the plaintiffs seek to enjoin the levy and collection of taxes on their rail transportation property which they allege are discriminatory. The plaintiffs contend that their transportation property is assessed in such a fashion that it constitutes discrimination when compared with the assessment on other commercial and industrial property in the same jurisdiction.
The court carefully considered the excellent briefs and arguments of counsel, the supporting materials and all other matters in the record. At the hearing, the court orally denied the plaintiffs’ motion and held that there was no discriminatory taxation of railroads in violation of federal law. A brief statement of the reasons behind the court’s ruling is set forth in the following discussion.
FACTUAL BACKGROUND
Plaintiffs Trailer Train Company, Rail-box Company and Railgon Company own and operate railroad cars in California and are subject to taxation under the state’s Private Railroad Car Tax Law, Cal.Rev. & Tax Code §§ 11201 to 11702.