PUBLIC LAW 104-88 —DEC. 29, 1995
109 STAT. 901
"(b) ACTS BURDENING INTERSTATE COMMERCE.— The following
acts unreasonably burden and discriminate against interstate commerce and a State, subdivision of a State, or authority acting
for a State or subdivision of a State may not do any of them:
"(1) EXCESSIVE V., \LUATION OF PROPERTY. —Assess motor carrier transportation property at a value that has a higher ratio
to the true market value of the motor carrier transportation
property than the ratio that the assessed value of other commercial and industrial property in the same assessment jurisdiction
has to the true market value of the other commercial and
industrial property.
"(2) TAX ON ASSESSMENT. — Levy or collect a tax on an
assessment that may not be made under paragraph (1).
"(3) AD VALOREM TAX. — Levy or collect an ad valorem property tax on motor carrier transportation property at a tax
rate that exceeds the tax rate applicable to commercial and
industrial property in the same assessment jurisdiction.
" (c) JURISDICTION.—
"(1) IN GENERAL. —Notwithstanding section 1341 of title
28 and without regard to the amount in controversy or citizenship of the parties, a district court of the United States has
jurisdiction, concurrent with other jurisdiction of courts of the
United States and the States, to prevent a violation of subsection (b) of this section.
"(2) LIMITATION IN RELIEF.—Relief may be granted under
this subsection only if the ratio of assessed value to true market
value of motor carrier transportation property exceeds, by at
least 5 percent, the ratio of assessed value to true market
value of other commercial and industrial property in the same
assessment jurisdiction.
"(3) BURDEN OF PROOF.— The burden of proof in determining assessed value and true market value is governed by State
law.
"(4) VIOLATION.— I f the ratio of the assessed value of other
commercial and industrial property in the assessment jurisdiction to the true market value of all other commercial and
industrial property cannot be determined to the satisfaction
of the district court through the random-sampling method
known as a sales assessment ratio study (to be carried out
under statistical principles applicable to such a study), the
court shall find, as a violation of this section—
"(A) an assessment of the motor carrier transportation
property at a value that has a higher ratio to the true
market value of the motor carrier transportation property
than the assessment value of all other property subject
to a property tax levy in the assessment jurisdiction has
to the true market value of all such other property; and
"(B) the collection of ad valorem property tax on the
motor carrier transportation property at a tax rate that
exceeds the tax ratio rate applicable to taxable property
in the taxing district.
"§ 14503. Withholding State and local income tax by certain
carriers
"(a) SINGLE STATE TAX WITHHOLDING. —
"(1) IN GENERAL.—No part of the compensation paid by
a motor carrier providing transportation subject to jurisdiction
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