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Articles Posted in 4R Act

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South Carolina Property Tax Law Discriminates Against Railroads in Violation of 4R Act

The U.S. Court of Appeals for the Fourth Circuit held that a South Carolina law limiting increases in appraised values of most commercial and industrial real properties to 15% within a five-year period violated the 4R Act because it discriminated against railroad properties.  CSX Transp., Inc. v. S.C. Dep’t of…