96 Cal. Daily Op. Serv. 1408, 96 Daily Journal D.A.R. 2443 the Atchison, Topeka and Santa Fe Railway Company, a Delaware Corporation Southern Pacific Transportation Company Arizona Central Railroad v. State of Arizona Arizona Department of Revenue City of Phoenix and Town of Clifton

78 F.3d 438 96 Cal. Daily Op. Serv. 1408 , 96 Daily Journal D.A.R. 2443 The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, a Delaware corporation; Southern Pacific Transportation Company; Arizona Central Railroad, Plaintiffs-Appellees, v. STATE OF ARIZONA; Arizona Department of Revenue; City of Phoenix and Town of Clifton, Defendants-Appellants. No. 94-15850. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 19, 1995. Decided March 4, 1996. Paul J. Mooney, Fennemore Craig, Phoenix, Arizona, for the plaintiffs-appellees. James M. Susa, Assistant Attorney General, Phoenix, Arizona, for the defendants-appellants. Appeal from the United States District Court for the District of Arizona; Roger G. Strand, District Judge, Presiding. Before FERGUSON and HAWKINS, Circuit Judges, and NIELSEN, * District Judge. FERGUSON, Circuit Judge: 1 The State of Arizona appeals the district court's grant of summary judgment in favor of the plaintiffs. The district court held that Arizona's taxation scheme discriminated against the railroads and therefore violated the Railroad Revitalization and Regulatory Reform Act. We reverse. I. Statement of the Case A. Factual Background 2 The…