109 STAT. 900 PUBLIC LAW 104-88 —DEC. 29, 1995 "(A) CONTINUATION.— Paragraph (1) shall not affect any authority of a State, political subdivision of a State, or political authority of 2 or more States to enact or enforce a law, regulation, or other provision, with respect to the intrastate transportation of property by motor carriers, related to— "(i) uniform cargo liability rules, "(ii) uniform bills of lading or receipts for property being transported, "(iii) uniform cargo credit rules, "(iv) antitrust immunity for joint line rates or routes, classifications, mileage guides, and pooling, or "(v) antitrust immunity for agent-van line operations (as set forth in section 13907), if such law, regulation, or provision meets the requirements of subparagraph (B). "(B) REQUIREMENTS.— ^A law, regulation, or provision of a State, political subdivision, or political authority meets the requirements of this subparagraph if*- "(i) the law, regulation, or provision covers the same subject matter as, and compliance with such law, regulation, or provision is no more burdensome than compliance with, a provision of this part or a regulation issued by the Secretary or the Board under this part; and "(ii) the law, regulation, or provision only applies to a carrier upon request of such carrier. "(C) ELECTION. —Notwithstanding any other provision of law, a carrier affiliated with a direct air carrier through common controlling ownership may elect to be subject to a law, regulation, or provision of a State, political subdivision, or political authority under this paragraph. "(4) NONAPPLICABILITY TO HAWAII. —This subsection shall not apply with respect to the State of Hawaii.
- '§ 14502. Tax discrimination against motor carrier transportation property
"(a) DEFINITIONS. —In this section, the following definitions apply: "(1) ASSESSMENT. — The term 'assessment' means valuation for a property tax levied by a taxing district. "(2) ASSESSMENT JURISDICTION. —The term 'assessment jurisdiction' means a geographical area in a State used in determining the assessed value of property for ad valorem taxation. "(3) MOTOR CARRIER TRANSPORTATION PROPERTY. —The term 'motor carrier transportation property' means property, as defined by the Secretary, owned or used by a motor carrier providing transportation in interstate commerce whether or not such transportation is subject to jurisdiction under subchapter I of chapter 135. "(4) COMMERCIAL AND INDUSTRIAL PROPERTY. —The term 'commercial and industrial property' means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use, and subject to a property tax levy.
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