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108th CONGRESS
2d Session
H. R. 4726
To prevent discriminatory taxation of natural gas pipeline property by
the States.
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IN THE HOUSE OF REPRESENTATIVES
June 25, 2004
Mr. Carter introduced the following bill; which was referred to the
Committee on the Judiciary
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A BILL
To prevent discriminatory taxation of natural gas pipeline property by
the States.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. PREVENTION OF DISCRIMINATORY TAXATION OF NATURAL GAS
PIPELINE PROPERTY.
(a) Definitions.--In this section--
(1) the term ``assessment'' means valuation for a property
tax levied by a taxing district;
(2) the term ``assessment jurisdiction'' means a
geographical area used in determining the assessed value of
property for ad valorem taxation;
(3) the term ``natural gas pipeline property'' means all
property, real, personal and intangible, owned or used by a
natural gas pipeline providing transportation or storage
subject to the jurisdiction of the Federal Energy Regulatory
Commission;
(4) the term ``commercial and industrial property'' means
property, other than natural gas pipeline property, public
utility property and land used primarily for agricultural
purposes or timber growing, devoted to a commercial or
industrial use and subject to a property tax levy;
(5) the term ``public utility property'' means property,
other than natural gas pipeline property, devoted to public
service and owned or used by any company which performs a
public service and which company is regulated by any
governmental agency, and
(6) the term ``State'' as the meaning given such term in
section 110(d) of title 4 of the United States Code.
(b) Prohibited Acts.--The following acts unreasonably burden and
discriminate against interstate commerce, and a State, subdivision of a
State, authority acting for a State or for a subdivision of a State, or
any other taxing authority, taxing jurisdiction, or taxing district
established under State law may not do any of them:
(1) Assess natural gas pipeline property at a value that
has a higher ratio to the true market value of the natural gas
pipeline 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).
(3) Levy or collect an ad valorem property tax on natural
gas pipeline property at a tax rate that exceeds the tax rate
applicable to commercial and industrial property in the same
assessment jurisdiction.
(4) Impose any other tax that discriminates against a
natural gas pipeline providing transportation subject to the
jurisdiction of the Federal Energy Regulatory Commission.
(c) Jurisdiction of Courts.--Notwithstanding section 1341 of title
28 of the United States Code, or notions of comity, and without regard
to the amount in controversy or citizenship of the parties, a district
court of the United States shall have jurisdiction, concurrent with
other jurisdiction of courts of the United States, States, and all
other taxing authorities and taxing jurisdictions to prevent a
violation of subsection (b). Relief may be granted under this
subsection only if the ratio of assessed value to true market value of
natural gas pipeline 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. 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 natural gas pipeline property at a
value that has a higher ratio to the true market value of the
natural gas pipeline property than the assessed 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 an ad valorem property tax on the
natural gas pipeline property at a tax rate that exceeds the
tax rate applicable to taxable property in the taxing district.
SEC. 2. EFFECTIVE DATE; APPLICATION OF ACT.
(a) Effective Date.--Except as provided in subsection (b), this Act
shall take effect on the date of the enactment of this Act.
(b) Application of Act.--The Act shall not apply with respect to
any taxable year that begins before the date of the enactment of this
Act.
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