Page:United States Statutes at Large Volume 94 Part 1.djvu/874

 94 STAT. 824 Granting of relief, conditions.

Violations.

PUBLIC LAW 96-296—JULY 1, 1980 violation of subsection (b) of this section. 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. The burden of proof in determining assessed value and true market value is governed by State law. If 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— "(1) an assessment of the motor carrier transportation property at a value that hgis 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 other commercial and industrial property; and "(2) 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.". (2) The chapter analysis of chapter 115 of title 49, United States Code, is amended by inserting after "11503. Tax discrimination against rail transportation property."

the following: "11503a. Tax discrimination against motor carrier transportation property.".

(b) Section 10521(b)(4) of title 49, United States Code, is amended by inserting "section 11503a and" after "in". RATES FOR TRANSPORTATION OF RECYCLABLE MATERIALS

49 USC 10733.

49 USC 10521. "Recyclable materials."

SEC. 32. (a) Subchapter II of chapter 107 of title 49, United States Code, is amended by adding at the end thereof the following new section: "§ 10733. Rates for transportation of recyclable materials "(a) A motor carrier of property providing transportation subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title may provide transportation of recyclable materials without charge or at a reduced rate. "(b) In this section, 'recyclable materials' means waste products for recycling or reuse in the furtherance of recognized pollution control programs.". (b) The analysis for subchapter II of chapter 107 of title 49, United States Code, is amended by adding at the end thereof the following: "10733. Rates for transportation of recyclable materials.". BUSINESS ENTERTAINMENT EXPENSES

SEC. 33. (a) Subchapter III of chapter 107 of title 49, United States Code, is amended by adding at the end thereof the following new section:

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