Page:United States Statutes at Large Volume 94 Part 1.djvu/873

 PUBLIC LAW 96-296—JULY 1, 1980

94 STAT. 823

mendations with respect to the need for further legislation related to levels of financial responsibility, including to what extent, if any, minimum statutory levels should be modified. (f) This section shall only apply to motor vehicles having a gross vehicle weight rating of 10,000 pounds or more. (g) For purposes of this section, the term— (1) "Secretary" means the Secretary of Transportation; and "Secretary." (2) "State" (includii^ its use in the terms "interstate" and "State." "intrastate") means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, American Samoa, Guam, and the Commonwealth of the Northem Marianas. IMPOSITION OP STATE TAX ON MOTOR CARRIER TRANSPORTATION PROPERTY

SEC. 31. (a)(1) Chapter 115 of title 49, United States Code, is amended by inserting after section 11503 the following new section: '*§ 11503a. Tax discrimination against motor carrier transportation property "(a) In this section— "(1) 'assessment' means valuation for a property tax levied by a taxing district; "(2) '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' means property, as defined by the Interstate Commerce Commission, owned or used by a motor carrier of property providing transportation in interstate commerce whether or not such transportation is subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title; and "(4) 'commercial and industrial property' means property, other than transportation property and lana used primaruy for agricultural purposes or timber growing, devoted to a commercial or industrial use and subject to a property tax levy. "(b) 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) 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) levy or collect a tax on an assessment that may not be made under paragraph (1) of this subsection; "(3) levy or collect an ad valorem property tax on motor carrier transportetion property at a tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction. "(c) 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 Stotes,toprevent a

49 USC ii503a. Definitions.

49 USC 10521.

Prohibited discriminatory acts.

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