Norfolk Southern Railway Co. v. City of Roanoke, No. 18-1060 (4th Cir. 2019)Annotate this Case
The Fourth Circuit affirmed the district court's order granting summary judgment to the City and the Foundation in an action alleging discriminatory taxation in violation of the Railroad Revitalization and Regulatory Reform Act of 1976. The court applied the factors in San Juan Cellular Tel. Co. v. Pub. Serv. Comm'n, 967 F.2d 683, 685 (1st Cir. 1992), and held that the City's storm water management charge was a fee, rather than a tax, and therefore was not subject to the Act's requirements. In this case, the charge was imposed by the City's legislative body, and the charge was part of a comprehensive regulatory scheme.