Atchison, Topeka & Santa Fe Railway Co. v. California State Board of Equalization

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 At-chison, 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.

I. Background

Santa Fe challenged the assessment and collection of ad valorem taxes against its property pursuant to sections 306(J)(a) and (d) of the Railroad Revitalization and Regulatory Reform Act of 1976. Pub.L.No. 94-210, 90 Stat. 31 , 54^55 (1976) (codified as amended at 49 U.S.C. § 11601 ). The district court held a trial limited to Santa Fe’s claims under section 306(i )(d) and entered a partial judgment in Santa Fe’s favor on September 14, 1994. Other claims remained to be resolved, but the Judgment Order stated: “In accordance with Rule 54(b), Federal Rules of Civil Procedure, the Court hereby expressly determines that there is no just reason for delay and directs the entry of judgment as set forth herein.”

The Partial Judgment permanently enjoined the SBE from…