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ATCHISON, TOPEKA & SANTA FE RY. CO. v. STATE OF ARIZ.

Nos. CIV 81-1279 PHX CLH, CIV 81-1298 PHX CLH.

559 F.Supp. 1237 (1983)

The ATCHISON, TOPEKA & SANTA FE RAILWAY COMPANY, a Delaware corporation, Plaintiff, v. The STATE OF ARIZONA; Arizona Department of Revenue; Counties of Apache, Coconino, Maricopa, Mohave, Navajo, Yavapai and Yuma, Defendants. SOUTHERN PACIFIC TRANSPORTATION COMPANY, a corporation, Plaintiff, v. STATE OF ARIZONA; Arizona Department of Revenue; Counties of Cochise, Gila, Graham, Greenlee, Pima, Pinal, Santa Cruz and Yuma, Defendants.

United States District Court, D. Arizona, Phoenix Division.

March 18, 1983.

Attorney(s) appearing for the Case

A. Philip E. von Ammon, B. Andrew S. Friedman, Phoenix, Ariz., for plaintiffs.

Anthony B. Ching, Sol. Gen., James Winter, Asst. Atty. Gen., Phoenix, Ariz., for defendants.

MEMORANDUM OPINION AND ORDER

HARDY, District Judge.

This case involves two actions by railroad companies seeking relief from allegedly discriminatory tax practices of the State of Arizona (State). In the first action, Atchison, Topeka & Santa Fe Railway Co. (Santa Fe) seeks relief under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4-R Act), 49 U.S.C. § 11503. In the second action Southern Pacific Transportation...

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