2012 US Code
Title 49 - Transportation
Subtitle IV - INTERSTATE TRANSPORTATION (§§ 10101 - 16106)
Part B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS (§§ 13101 - 14916)
Chapter 145 - FEDERAL-STATE RELATIONS (§§ 14501 - 14506)
Section 14502 - Tax discrimination against motor carrier transportation property
Publication Title | United States Code, 2012 Edition, Title 49 - TRANSPORTATION |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART B - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS CHAPTER 145 - FEDERAL-STATE RELATIONS Sec. 14502 - Tax discrimination against motor carrier transportation property |
Contains | section 14502 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 104-88, title I, §103, Dec. 29, 1995, 109 Stat. 900. |
Statutes at Large Reference | 109 Stat. 900 |
Public Law References | Public Law 104-88 |
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(A) an assessment of the 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 assessment value of all other property subject to a property tax levy in the assessment jurisdiction 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 at a tax rate that exceeds the tax ratio rate applicable to taxable property in the taxing district.
(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 900.)
Prior ProvisionsProvisions 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).
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