Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 3. Levy and Payment of Tax

Section 11401

11401. Levy and rate of tax. On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year's average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.

History.—Stats. 1967, p. 2855, in effect November 8, 1967, added "general property" following "average rate of." Stats. 1974, Ch. 54, p, 120, in effect January 1, 1975, added "On or before October 1," at the beginning of the sentence. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" between "private" and "cars".

Tax Rate.—Imposition of additional tax as a result of use of a higher rate, subsequent to Board of Supervisors v. Lonergan, 27 Cal.3d 855, wherein it was held that the Article XIII A tax-rate limitation did not apply to real or personal property on the 1978–79 secured roll, impermissibly conflicted with Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (49 U.S.C. 11503), which prohibits the taxation of rail-transportation property at a rate higher than the rate generally applicable to commercial and industrial property in the same assessment jurisdiction. Trailer Train Co. v. State Board of Equalization, 697 F.2d 860, cert. den. 464 U.S. 846.

Provision of Railroad Revitalization and Regulatory Reform Act prohibiting states from assessing "rail transportation property" at higher assessment ratio than other commercial and industrial property included specialty railroad cars leased to shippers by independent car lines. ACF Industries Inc. v. California State Board of Equalization, 42 F.3d 1286.