---
kind: "section"
citation: "49 U.S.C. § 14502"
title: "49"
title_heading: "Transportation"
number: "14502"
heading: "Tax discrimination against motor carrier transportation property"
release: "119-102"
url: "https://uscodex.org/usc/49/14502"
units:
  - "Subtitle IV — Interstate Transportation"
  - "Part B — Motor Carriers, Water Carriers, Brokers, and Freight Forwarders"
  - "Chapter 145 — Federal-State Relations"
---

# §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](/usc/49/13102.md?p=21) 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](/usc/49/13102.md?p=20), owned or used by a [motor carrier](/usc/49/13102.md?p=14) providing [transportation](/usc/49/13102.md?p=23) in interstate commerce whether or not such [transportation](/usc/49/13102.md?p=23) is subject to jurisdiction under subchapter I of [chapter 135](/usc/49/chstIV-ptB-ch135.md).
  - (4) **Commercial and industrial property.—** The term “commercial and industrial property” means property, other than [transportation](/usc/49/13102.md?p=23) 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.
- (b) **Acts Burdening Interstate Commerce.—** The following acts unreasonably burden and discriminate against interstate commerce and a [State](/usc/49/13102.md?p=21), subdivision of a [State](/usc/49/13102.md?p=21), or authority acting for a [State](/usc/49/13102.md?p=21) or subdivision of a [State](/usc/49/13102.md?p=21) may not do any of them:
  - (1) **Excessive valuation of property.—** Assess [motor carrier transportation property](#a-3) at a value that has a higher ratio to the true market value of the [motor carrier transportation property](#a-3) than the ratio that the assessed value of other [commercial and industrial property](#a-4) in the same [assessment jurisdiction](#a-2) has to the true market value of the other [commercial and industrial property](#a-4).
  - (2) **Tax on assessment.—** Levy or collect a tax on an [assessment](#a-1) that may not be made under [paragraph (1)](#b-1).
  - (3) **Ad valorem tax.—** Levy or collect an ad valorem property tax on [motor carrier transportation property](#a-3) at a tax rate that exceeds the tax rate applicable to [commercial and industrial property](#a-4) in the same [assessment jurisdiction](#a-2).
- (c) **Jurisdiction.—**
  - (1) **In general.—** Notwithstanding [section 1341 of title 28](/usc/28/1341.md) and without regard to the amount in controversy or citizenship of the parties, a district court of the [United States](/usc/49/13102.md?p=24) has jurisdiction, concurrent with other jurisdiction of courts of the [United States](/usc/49/13102.md?p=24) and the [States](/usc/49/13102.md?p=21), to prevent a violation of [subsection (b)](#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](#a-3) exceeds, by at least 5 percent, the ratio of assessed value to true market value of other [commercial and industrial property](#a-4) in the same [assessment jurisdiction](#a-2).
  - (3) **Burden of proof.—** The burden of proof in determining assessed value and true market value is governed by [State](/usc/49/13102.md?p=21) law.
  - (4) **Violation.—** If the ratio of the assessed value of other [commercial and industrial property](#a-4) in the [assessment jurisdiction](#a-2) to the true market value of all other [commercial and industrial property](#a-4) cannot be determined to the satisfaction of the district court through the random-sampling method known as a sales [assessment](#a-1) 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](#a-1) of the [motor carrier transportation property](#a-3) at a value that has a higher ratio to the true market value of the [motor carrier transportation property](#a-3) than the [assessment](#a-1) value of all other property subject to a property tax levy in the [assessment jurisdiction](#a-2) 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](#a-3) at a tax rate that exceeds the tax ratio rate applicable to taxable property in the taxing district.

## Source credit

(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 900.)

## Notes

### Editorial Notes

### Prior Provisions

Provisions similar to those in this section were contained in section 11503a of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.